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Home My WebLink About08-5928REVK-159(07-08) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 ~d • J~~ f~l' 's / 9, W ~k. Ylsic. ~,,~, ,? / S 4o-c> COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE MILLER, SAMUEL K 62 BURKET RD SHIPPENSBURG PA 17257-9729 ~,: ,~ ,I-E ~~, CERTIFIED COPY OF LIEN Q c 5,.~~~ ~(~/~ / 4 i.~ r~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 02-0662256/000 Notice Date: August 20, 2008 Notice Number: 988-020-408-081-5 To the Prothonotary of said court: Pursuant to the laws of the Commonweath of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX DUE TOTAL DUE PERIOD PERIOD .NUMBER BEGIN END EMPL 91604278 01-01-06 03-31-06 1 464.95 894.31 TOTAL: 464.95 894.31 FILING FEE(S): 19•~ C'~ ~ C3 ~ ~ -rt '1:~ LTA ~ tMi~ f' -~-i I-rl ".- W Z ~ C ~- _ (- ~ r ~ '' ~ . ~ ` ~ INTEREST COMPUTATION DATE: 08-30-08 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayers property, real, personal, or both, as the case may be. August 20, 2008 ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS MILLER, SAMUEL K NOTICE OF TAX LIEN filed this day of ai m. LIENS FORT xFc Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended, Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendartts with date of death prior to December 13,1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Tran~ortation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). utrvttiAL INFORMATION: Cornoration T x I ienc provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no fiv;rnru nnftnn The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritanr~ Tax Lens are liens on real estate which c~minue until tax is pak1. Persona Income Tax. Emot~ver Withhn--~•±g T k Rest Trar-aier T Y ~t~~ aml Use Tax Lux~jd Fuels Tay Fua ~ T x n~ ~~ ~LflT~ers rcoaa T Y nri Sts Tax fiens are bens upon the irartchiaes a13 well as rest and personal Property of taxpayers, but onty after they have been entered and docketed of record by the Prothonotary of the county where such property is situated and shall not attach to stock of goods, wares, or merchartdfse regularly used in the of eI~ course of business of the taxpayer. The Iten has priority from the date ntry of record. PLACE OF THE FIr rNr unTire enem PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIGnrry tiC `,~' »'7/'c SENERAL R )~ F• According to the Fiscal Code, the Notice Of Lien is automatically revived and does not require refifing of the Notice Commonwealth. An Notice of Lien filed by the Commornveatth shalt have priority to, and be paid in full, before any other n, lien, or estate is sarisfied from a subse vent 'udici~ ~~ or t ~~ent' claim' the property may be char ed. ~ ~' `"'~ which maintain priority of tax liens over any existing mortgom s ora~ ~i~ $ et properly recorded at the time that the tax lien is filed. ; Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OF LI u Subject to such re~gulation as the Secretary or his del ate ma Secretary or his delegate may issue a certificate of reieease' of am lien trn~posed with respect to any tax ff: (1) the fialality is saattisfied, satisfaction consisting of payment of the amount assessed together whh all Interest and cysts In respect thereof; or ~2) the liability has become IeQally unenforceable.. ~ Interest on orporatfon 1f'axes is computed after a Lien is paid. $QTLEMENT OF O NT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/cr penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or settlement of account is made after the. interest computation date, the payment must include the lien filing costs and aaxued inrterest from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest. is imposed at the following rates. C.S., F.F., C.L., C.N.I. - 6"/ PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - e% PER ANNUM (DUE OWTE TO PAYMENT DATE B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATES P.U.R.. - 1% PER MONTH OR FRACTON (WE DATE TO PAYMENT DATE) P.LT., E.M.T. - 3/4 OF t% PER MONTH OFi FRACTION S. & U. - 3l4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. - 6% PER ANNUM L.F,T„ F,U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 18 % PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily int~eat,(m all tax deficiencies using art annual interest rate that wip vary from caertdar year Interest is calculated on a daily basis at the folbwing rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111!82 THRU 12/31/82 ~% 111/83 THRU 1Z/31/83 16% '000548 1/1/84 THRU 12/31/84 11% 1/1185 THRU 12/31/85 13 % '000301 1/1!86 THRU 12/31!86 10% 1/1/87 THRU 12/31/87 g"~ •000274 1/1/88 THRU 1?/31/91 11 ~ .000247 1/1/92 THRU 12/31!92 y% •000301 1/1/93 THRU 12/31/94 7 % .000247 1/1/95 THRU 12/31!98 9,~ •000192 1/1/99 THRU 12/31/98 7% •000247 1/1/00 THRU 1 7/00 6% 1/1/01 THRU i1Po1 ~ .0002 1/1/02 THRU 12/91/02 6% .000247. 1/1!03 THRU 12131!03 5 % .000184 1/1/04 THRU 12131/04 4 % •000137 1/1/05 THRU 12131/05 5% .000110 1/1/06 TWRU 1?Ai1106 7% .000137 1/17 THRU 12r31ro7 6% .000192 1!1!08 THRU 12/3tl~ 7% .D00219 .ooole2 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until t#te definquent is pad off. ---Taxes that become deNrtquent on or after Jar~e!•y 1, 1982 are s variable. interest that changes each calendar year. object to a ---Interest is cakulated as follows: INTEREST a (®AUy~E ~ TAX UNP R OF DAYS D€LINpUEtiT') X (D!1-LYfN7'E~