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Home My WebLink About09-0254REVK•159 (12-08) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 lid 1=..~`' r ~ q. G^v C'~ y3~~s> MCCULLOCH, SCOTT A 321 WILDWOOD LN NEWVILLE PA 17241-9698 CERTIFIED COPY OF LIEN ~ . p 9. 0 ~? 5Y ~~ 7~.c.-. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 181-64-9711 /000 Notice Date: January 13, 2009 Notice Number: 301-449-109-010-8 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth 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 TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END USE 10063635 01-01-01 01-31-01 1 3,176.88 5,373.38 TOTAL: 3,176.88 5,373.38 FILING FEE(S): 19.00 C'3 o O ~~ ~ -rt ~ ~`~~~ ~ ~ '` N ~-.7 C J i> .--- . J ` ~ ~ - C~ , ~ r- tV ~ S INTEREST COMPUTATION DATE: 0408-09 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 taxpayer's property, real, personal, or both, as the case may be. i~~ January 13, 200 ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED 8Y RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE COMMONWEALTH OF PENNSYLVANIA VS MCCULLOCH, SCOTT A NOTICE OF TAX LIEN filed this day of at m. Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal In~me Tax and Employer Wtthholding 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 decendarits 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 Transportation Assistartcs 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). GENERAL INFORMATION: Corporation Tax Liens 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 further notice. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in fuN force and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Persona! ina~me TaY Emolover WJithho!~i~; TaY Realty T(~nr#e~ TaY Sys aid Use TaY Lquid Finis TaY Fue! Use TaY Mptpr C.arri~s Road"Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but only 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 merchandise regularly used. in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. Pi AGE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real ProQerty, 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. PUTOMATIG REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the .Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall. have priority to, and be paid in full, before any other obligation, judgement; claim, lien, or estate is satisfied from a subse uent judicial sale or liability with which the property may be charged. EXCEP~ION: The Commonwealth does not maintain priority of tax liens over any existing mortga~es~ or liens which are properly recorded at the time that the tax lien is filed. SEE: Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satsfted, satls#action consisting of payment of the amount assessed together with aH int~es# ar~i costs in respect thereof; or (2)~ li~ility has becomp`eftiegal~ alie~~a~~ CEPTiON: Interest on o ration axes is corn ed paid. The "Total" column (Column 7) for each type of tax listed on this NopCe of Lien comprises the balance of Tax Due (Columrt 6) plus add~Ons andtor penalpes, 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 tiling costs and accrued interest 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. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE P.U.R.. - 1% PER MONTH bR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 314 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 daffy interest on afi tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT OATS INTEREST RATE DAILY INTEREST FACTOR 111/82 THRU 12131/82 20% . 1H/83 THRU 12131/83 16% •000438 1 /1184 THRU 12/31!84 1 t % .000301 11t/85 THRU 12/31/85 13% •000358 1/1/86 THRU 12!31!86 10% .000274- 1/1/87 THRU 12/31/87 9% .000247 1/1/88 THRU 12/31/91 11 % •000301 1/1~2THRU 12/31/92 9% •000247 1/1l93THRU 12/31!94 7% •000192 111195 THRU 12/31/88 9% •000247 1!1/99 THRU 12/31!89 7% .000192 1/1/00 THRU 12/31/00 8% .000219 vlrot THRU t2rstrot s°i •a~a7 1/trot THRU 12l311Q2 6% .onote4 1/1/03 THRU 12131/03 5% .000137 1/1104 THRU 12!31104 4% .000110 1/1105 THRU 12/3t~5 5% .000137 1/1/OBTHRU 12131/06 7% .000192 1!1107 THRU 1219tA07 B% .000219 1!1108 THRU i2l8t~ 7% .000192 1/1/09 THRU t2~11108 5% .000137 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the deNnquent balance is paid off. ---Taxes that become delirtquerrt on or after January 1, 1982 are subject to a variable interest that chen0es each calendar year. ---Interest is cala;rlated as foist INT~RIt~1' _ (t3ALANCE OF TAX UNPAiiQ X NUMBER t)F E3AYS dEL~UEIN1) X (DAILY iNTEP1E~3"I' ~A1