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Home My WebLink About11-7945PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 r 1 ,1010 '.L { pennsylvania 10 DEPARTMENT OF REVENUE REW-159 CM DOCEXEC (10-09) NAME AND ADDRESS: GEORGE F NIPPERT JR BRENDA L NIPPERT 728 CREEK RD CARLISLE PA 17015-8904 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA TO THE PROTHONOTARY OF SAID COURT: Pursuant to the lays of the Coaueo nvealth of Pennsylvania, there is hereyith transaitted a certified copy of a lien to be entered of record in Your county CERTIFIED COPY OF LIEN 187-48-5125 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER I p 3 4 5 6 P.I.T. 2006 NOV 30 2010 P62926 813.00 1249.80 TOTALS $813.00 51249.80 INTEREST COMPUTATION DATE N O V 17 2011 FILING FEE(S) $19.00 SATISFACTION FEE(S) The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of $ 8 a 5 0 certifies this to be a true and correct copy of a lien against the above-named Pennsylvania , 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 r of the Commonwealth of Pennsylvania in f v li i i en a o s a es tax, interest, additions or penalt upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL 1_ ? /? 7 7. 3 0 $12 A,e? AUG 25 2011 SECRETARY OF REVENUE DATE OR AUTHORIZED DELEGATE) PART 1 - To BE RETAINED BY RECORDING OFFICE ?M? Ian P(2cF (?? +? b1DSN It COMMONWEALTH OF PENNSYLVANIA V. GEORGE F NIPPERT JR & BRENDA L NIPPERT 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. 1 seq. 086, No. 225 Section 1 et, seq., 72 Pa. C.S.A. Section 1701 et. 1982, (For liensearisetunder with thedate Inheritance prior Estate c Tax e Act 3of 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: theCtimerot?se ta ement ns rovidedtunder n and are liens l upon Code the i frant 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 pai . Personal Incom Tax Em to er Withholdin Tax Realty Trans- ) f Tax a e an Use ax Li uid T x Fue s se Tax Motor arriers oa Tax Mo or, ax i omoanv ran chise ax an Li ul u s an e s ax lens are liens upon the ranc ises as we as rea 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 of the taxpayer. Thealien shas priority ordinary rthe course of entry e , 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 automatics 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 mintain recordedeatathe existing that mortgages or ax 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, (b) the liability Exxc?tion: Interest on becomes Corporation legally Taxes fisc coab e. mputed after the 11-en s paid. CLASSES OF TAX C.S. F F (01) Capital Stock Tax . . C.L. (02) (03) Foreign Franchise Tax Corporate Loans Tax C.N.I. (04) Corporate Net Income Tax C.I. G R (05) Corporation Income Tax . . (10) Gross Receipts Tax P.U.R. S T (20) Public Utility Realty Tax . . (30) Shares Tax B.L. N E (40) Corporate Loans Tax (Banks) . . G.P. (50) (60) Net Earnings Tax Gross Premiums Tax M.I. (70) Marine Insurance Tax C.A. P I T (80) PA I Cooperative Associations . . . E.M.T. n PA In come Tax (PA-40) come 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 Fee 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 N otice 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. pament or the 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. 6X per annum (due date to payment date) P.U.R. 1% per month or fraction P.I.T.,E.M.T. 3/4(dof 1%tperomontheor 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 calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year to calendar year. The applicable interest rates are as follows. INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate Daily Interest Factor 1/1/88 thru 12/31/91 11% .000301 111192 thru 12/31/92 .000247 1/1/93 thru 12/31/94 7% .000192 1/1/95 thru 12/31/98 9% .000247 1%1%00 thru 12 31/00 g% .000192 1/1/01 thru 12/31/01 9% .000219 111102 thru 12/31/02 6% .000247 1/1/03 thru 12/31/03 5% .000164 111104 thru 12/31/04 4% .000137 1/1/05 thru 12/31/05 .000110 1/1/06 thru 12/31/06 7% .000137 1/1/07 thru 12/31/07 8% .000192 1/1/08 thru 12/31/08 7% .000219 1/1/09 thru 12/31/09 5% .000192 1/1/10 thru 12/31/10 4% .000131 1/1411 th£k 12631/11 X 000110 axes a ecome delinquent on or before Dec00Q821981 will remain a constant interest rate until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 are subject to a variable interest rate that changes each calendar year. Interest calculated IW INTERESTBALANCEOFTAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. ** DeptInterest rates prior to 1988 may be obtained by calling PA . of Revenue Taxpayer Service & Information Center, (717) 787-1064. BUREAU OF COMPLIANCE COMMONWEALTH OF PENNSYLVANIA PO sox 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. GEORGE F NIPPERT BRENDA L NIPPERT 728 CREEK RD CARLISLE PA 17015-8904 TO THE PROTHONOTARY OF SAID COURT: COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. Docket No. Date Filed Class of Tax Account No. REV-300 CM DDCE%EC 105-M 11-7945 CT OCT 18 2011 ANNUAL 187-48-5125 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned lien/judgment note should be removed from the court records. You, the Prothonotary of said Court, upon receipt by you satisfaction are hereby authorized and empowered, in the Plaintiff, to enter full satisfaction upon the record as all intents and purposes, as we could were we present in so, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the seal Revenue, Commonwealth of Pennsylvania, this 2nd day of M of your costs of name and stead of the fully and effectually, to person to do so. For doing of the Department of 3y, 2012. -0 FZ ?Y.. iU 71 Dan; 1 M ,e r Secretary of Revenue VOO MARY H IRI FR Director, Bureau of Compliance 4 io. co PQ PLFF e-0g831a &a7(y77 O N a N m 0 to m .'G O m X d m a z Z ?-+ H '0 -v -o 0 m m M n O 3 C7 3 mo .o z am ?m ?a 3 r mi z= < --40 O n M'M Am mz <z m N z c? m< a z a r Ul C-) --i n -, cz 3 W -^ ms .-o m r- > n z0 t7 c n -i 0 co Z T ? n O 3 "U 3 m0 zz z N "U <r rm <a aN z "o am