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Home My WebLink About11-7780PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 ??.NNSY pennsylvania DEPARTMENT OF REVENUE REV-159 CM DOCEXEC (10-09) l % 0 0. V; l NAME AND ADDRESS: JEFFREY S MILLER LEIGH G MILLER 290 OLD FORT RD LEMOYNE PA 17043-1635 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the Como* .... Ith of Pennsylvania, there is hereeith transmitted a certified copy of a lien to be entered of ..cord in your county CERTIFIED COPY OF LIEN 183-64-4312 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER 1 2 3 4 5 6 P.I.T. 2009 OCT 22 2010 P95072 395.00 436.34 TOTALS $395.00 $436.34 INTEREST COMPUTATION DATE N O V 14 2011 FILING FEE(S) $19.00 SATISFACTION FEE(S) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of *8.50 Pennsylvania, certifies this to be a true and correct copy of a lien against the above-named er a e from such tax th r n d lti i i p y u es e eo ons or pena t taxpayer for unpaid tax, interest, add ADDITIONAL INTEREST after demand for payment thereof, remains unpaid. The amount of such unpaid and which , a lien in favor of the Commonwealth of Pennsylvania lti i dditi ons or pena es s tax, interest, a upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL $463.84 AUG 18 2011 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE awtf 4r ! ?l p0 pd p/Fe A k-A s9'va9(o 2"CID b SIa( COMMONWEALTH OF PENNSYLVANIA V. JEFFREY S MILLER & LEIGH G MILLER NOTICE OF TAX LIEN day of at m. CLERK (or Register) LIENS FOR TAXES e:s fl,r Corporation Taxes arise under Section 1401 of the =ode, 72 P.S. Section 1401, as amended. Liens for Personal Income Tax and Employer Withholding Taxes e under _Fection 345 of the Tax Reform Code of 1971, 72 P.S. i 7345, as amended. lens for Really Transfer Tax arise under Section 1112-C of lax Reform Ccde of 1971, 72 P.S. Section 8112-C, as amended. ?1ers fer Liquid Fuels Tax arise under Section 13 of the d ,Fuels Tax Act, 72 P.S. Section 2611-M, as amended. _iens fcr Fuel Use Tax arise under Section 13 of the Fuel Use ?_. Act, 72 P.S. Section 2614.13, as amended. d ens for Motor Carriers Road Tax arise under Chapter 96 of Vehicle Code, (75 Pa. C.S. 9615). _iens for Inheritance Tax and Estate Tax arise under the In- reritance and Estate Tax of 1982, Act of December 13, 1982, P.L. _086, 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 ccupancy 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 orat!on Tax Liens provided under the Fiscal Code arise at the time of 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. Inheritance Tax Liens are liens on real estate which continue until the tax is paid. Personal Income Tax Em to er Withholdin Tax Realty Trans fer ax Si l,, and Use Tax Li ui Fuel Tax Fuels Use Tax Motor Carriers Road Tax Motor us R ad Tax Oi om an Fran- chise T ax an Liquid Fuels and ue s ax liens are liens upon the franchises as we as real and 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 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 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 Tien 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 a. 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 t Notice of Lien comprises the balance of tax due (column 5) assessed additions and/or penalties and assessed and accru interest to the interest computation date on the face of t Notice. If payment or settlement of the account is made after tl terest computation date, the payment must include the lien ing costs and accrued interest from the interest computati 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 c C.I.,G.R.,C.A.,S.T. 6% per annum (due date to payment c B.L.,N.E.,G.P.,M.I. 6% per annum (due date to payment c 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, the PA Department of Revenue will calcu daily interest on all tax deficiencie s using an annual inte rate that will vary from calendar yea r to calendar year. The applicable interest rates are as follows. INTEREST: Interest is calculated on a daily basis at the fo ing rates. ** Delinquent Date Interest Rate Daily Interest Fact 1/1/88 thru 12/31/91 11% .000301 1/1/92 thru 12/31/92 9% .000247 1/1/93 thru 12/31/94 7% .000192 1/1/95 thru 12/31/98 9% .000247 1/1/99 thru 12/31/99 7% .000192 1/1/00 thru 12/31/00 8% .000219 1/1/01 thru 12/31/01 9% .000247 111102 thru 12/31/02 6% .000164 1/1/03 thru 12/31/03 5% .000137 1/1/04 thru 12/31/04 4% .000110 1/1/05 thru 12/31/05 5% .000137 1/1/06 thru 12/31/06 7% .000192 1/1/01 thru 12/31/07 8% .000219 1/1/08 thru 12/31/08 7% .000192 1/1/09 thru 12/31/09 5% .000137 1/1/10 thru 12/31/10 4% .000110 1/1/i11 thr 12631 /11 3?Y axes t?a ecome delinquen on or 00o 82 before D c 3Q e . , 1981 will remain a constant interest rate until the delinquen balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 ar( subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT DAILY INTEREST FACTOR. * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. ** Interest rates prior to 1988 may be obtained by c ling Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064.