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Home My WebLink About11-5054PA DEPARTMENT OF REVENUE pen nsylvania BUREAU OF COMPLIANCE LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 HARRISBURG PA 17128-0948 REV-159 CM OOCEXEC (1e-09) //-s'osy Cliu????lzryl =M C r'r"-- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA fit'J y' p CD i a wi 'C7 7.* C:, NAME AND ADDRESS: y?* `= -•_Ir.( EDWARD CARRAI STE 1 354 ALEXANDER SPRING RD CARLISLE PA 17015-7451 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the lews of the Commonwealth of Pennsylyenia, there is herewith transmitted a certified copy of a lien 166-40-5407 to be entered of record in your county CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 P.I.T. 2009 AUG 17 2010 M94930 1005.00 1101.79 TOTALS *1005.00 $1101.79 INTEREST COMPUTATION DATE AUG 04 2011 FILING FEE(S) $19.00 The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) lvania certifies this to be a true and correct co of a lien against the above-named Penns $ 8 e 5 0 , py y taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL INTEREST 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. ////. s/ SETTLEMENT TOTAL 51129.29 MAY 12 2011 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE CV ? COMMONWEALTH OF PENNSYLVANIA V. EDWARD CARRAI NOTICE OF TAX LIEN Filed this day of at m. CLERK (or Register) LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. Liens for Personal Income Tax and Employer Withholding Taxes 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 Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax 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 decedents 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 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 the PA Vehicle Code, (75 Pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General information: Cor oration 116 Lin provided under the Fiscal Code arise at the time o sett ement assessment) and are liens upon the fran- chises and property, both real and personal, with no further no- tice. The filing of a Notice of a Lien with a county prothonotary is not a requisite, and the lien remains in full force and validity without filing or revival until paid. Liens are liens on real estate which continue Inhritane P6 unti t' 1 f e tax i s pa Personal Income Tax. m to er Withholding Tax Realty Trans- fer ax a es n x Li i x Fuels Use ax Motor arri r ax or u ax i Company ran- c Ise ax an Li u s an Fuels ax iens are iens upon the franchises as we as real an personal property of tax- payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property is situated. These liens shall not attach to stock of goods, wares, or merchandise regularly sold in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF FILING NOTICE FORM Place of filing: The Notice of Lien shall be filed: (a) In the case of real property, in the office of the pro- thonotary 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 PRIORITY OF NOTICE General Rule: According to the Fiscal Code, the Notice of Lien is automat-1-57 y 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 sat- isfied from a subsequent judicial sale or liability with which the property may be charged. Exception: The commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof, or (b) the liability becomes legally unenforceable. Exception: Interest on Corporation Taxes is computed after the iel' n is paid. CLASSES OF TAX C.S. (01) Capital Stock Tax F.F. (02) Foreign Franchise Tax C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Net Income Tax C.I. (05) Corporation Income Tax G.R. (10) Gross Receipts Tax P.U.R. (20) Public Utility Realty Tax S.T. (30) Shares Tax B.L. (40) Corporate Loans Tax (Banks) N.E. (50) Net Earnings Tax G.P. (60) Gross Premiums Tax M.I. (70) Marine Insurance Tax C.A. (80) Cooperative Associations P.I.T. PA Income Tax (PA-40) E.M.T. PA Income Tax (Employer Withholding) S. & U. State Sales and Use Tax L.S. & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax L.F.T. Liquid Fuels Tax (Gasoline) F.U.T. Fuels Use Tax (Diesel and Special Fuels) M.C.R.T. Motor Carriers Road Tax O.F.T. Oil Franchise Tax M.T. Public Transportation Assistance Fund Taxes and Fees BUS Motorbus Road Tax L.F. & F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due (column 5) plus assessed additions and/or penalties and assessed and accrued interest to the interest computation date on the face of the Notice. If payment or settlement of the account is made after the in- terest computation date, the payment must include the lien fil- ing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before Dec. 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 or fraction (due date to payment date) P.I.T.,E.M.T. 3/4 of 1% per month or fraction S.& U. 3/4 of 1% per month or fraction R.T.T. 6% per annum IN. & 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 Jan. 1, 1982, t he PA Department of Revenue will calculate daily inter est on all tax deficiencies using an annual interest rate that w ill vary f rom calendar year to calendar year. The applica ble intere st rates are as follows. INTEREST: I nterest is calculated on a daily basis at the follow- ing rates. ** Delinque nt Date Interest Rate Daily Interest Factor 1/1/88 thru 1 2/31/91 11% .000301 1/1/92 thru 1 2/31/92 9% .000247 1/1/93 thru 1 2/31/94 7% .000192 1/1/95 thru 1 2/31/98 9% .000247 1/1/99 thru 1 2/31/99 7% .000192 1/1/00 thru 1 2/31/00 8% .000219 1/1/01 thru 1 2/31/01 9% .000247 111102 thru 1 2/31/02 6% .000164 1/1/03 thru 1 2/31/03 5% .000137 1/1/04 thru 1 2/31/04 4% .000110 1/1105 thru 1 2/31/05 5% .000137 1/1/06 thru 1 2/31/06 7% .000192 1/1107 thru 1 2/31/07 8% .000219 1/1/08 thru 1 2/31/08 7% .000192 1/1/09 thru 1 2/31/09 5% .000137 1/1/10 thru 1 2/ 31/10 4 % .000 110 1/1411esh19 1 1 at / 2oecome g delinquent on or 0p?UU before De6OO31821981 will rem ain a cons tant interest rate until the delinquent balance is paid in full. ---Taxes th at become delinquent on or after Jan. 1, 1982 are subject to a varia ble interest rate that changes each calendar year. ---Interest is calcul ated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTE REST FACTOR. * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. ** Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064. COMMONWEALTH OF PENNSYLVANIA BUREAU OF COMPLIANCE DEPARTMENT OF REVENUE PO BOX 280948 HARRISBURG PA 1 7128-0948 AUTHORITY TO REMOVE LIENS REV-1067 CM 105-11, DOCEXEC(M) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF EDWARD CARRAI STE 1 354 ALEXANDER SPRING RD CARLISLE PA 17015-7451 CUMBERLAND COUNTY„ PENNSYLVANIA. Docket Number 11-5054 Date Filed JUN 20 2011 Class of Tax ANNUAL Account Number 166-40-5407 Assessment Number TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges the above-captioned lien/judgment note should be removed from court records. You, the Prothonotary of said Court, are hereby authorized and empowered, in the name and stead of the Plaintiff, to remove said lien from the record as fully and effectually, to all terms a purposes, as we could were we present in person to do so. For so doing, this shall 10uv, sufficient warrant of authority. CO C M IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Department of R6pue,- Commonwealth of Pennsylvania, this 8th day of June, 2012. -?? o ?o ao C= ?- --? o ..< -,? Daniel Meuser Secretary of Revenue Mar Hubler Director, Bureau o omp lance M C7 { III (),oo P d utd laq D c 2 O O x m O m r - m z m 0 D DO O 0 D m DO D 0 m Z7 D m z O m T m m z C m C) O O Z m D r O m m z z U) r < D Z D 0 .P?- I? C) m r D z 0 C) O Z m m z Z r D Z D 'z m C) O --I O m 0 O z m r m a