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Home My WebLink About11-8303PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 28OW HARRISBURG PA 17128.0948 FILED-OFFICE C tC 0' 1 r? 1 2: pennsylvania a DEPARTMENT OF REVENUE REV-159 CM OOCEXEC (10-09) ?/- 8303 ?, it l ?g00pd C? /6/0309 ??2 6 6 7G d' COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: CYNTHIA S FISHER 175 E SO UTH ST TO THE PROTHONOTARY OF SAID COURT: CARLISLE PA Pursuant to the laws of the Commonwealth of P..n.yiy.nia. CERTIF CERTIFIED COPY OF LIEN 17013-3429 there is herewith transmitted a certified copy of a lien to be entered of record in your county 175-48-3449 CLASS OF TAX PERIOD DATE OF ASSESSMENT TAX OR DUE DATE) DETSETTLEMENT OR IDENTIFYI NG I 2 NUM8ER TAX TOTAL ::: P.I.T. 2007 3 JAN 10 2011 q 6 5 P7363 291 00 . 354.94 TOTALS INTEREST COMPUTATION DATE DEC 28 2011 $ 2 9 1. 0 1 FILING FEE(S) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above-named SATISFACTION FEE(S) andpwhichfoafterr demand fortpaymentathereofs rremainslunpaidherThe n due famountoofssuchtunpaidr ADDITIONAL INTEREST 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. SETTLEMENT TOTAL SECRETARY OF REVENUE O C T 0 3 2 0 1 1 DATE (OR AUTHC:IZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDIN G OFFICE COMMONWEALTH OF PENNSYLVANIA V. CYNTHIA S FISHER NOTICE OF TAX LIEN Filed this at m. CLERK (or Register) LIENS FOR TAXES of 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 0 the (75 5 Pa. CCSS 90103) arise under Chapter 90 of the Vehicle Code, LIEN FOR TAXES, PENALTIES AND INTEREST General information: Cor oration Tax Liens 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 n0 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. Inheritan Tax Liens are liens on real estate which continue unto the tax is paid. Person 1 Inc Tax Em to r W' hholdan' Tae sR aet axx - fer ax a s n e ax Motor arrier Ro ax t r s ax i om an ran- cM se ax n i ue an ue ax lens are lens 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, 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 te 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 automataca 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. Exc ion: 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. Exce ti on: Interest on Corporation Taxes is computed after the lien is paid. CLASSES OF TAX C.S. (01) (02) Capital Stock Tax Foreign Franchise Tax F.F. C.L. (03) Corporate Loans Tax Tax C.N.I. (04) (05) Corporate Net Income Corporation Income Tax C.I. G.R. (10) (20) Gross Receipts Tax Public Utility Realty Tax P.U.R. S.T. (30) (40) Shares Tax Corporate Loans Tax (Banks) B.L. E N (50) Net Earnings Tax . . P G (60) Gross Premiums Tax . . M .l. (70) (80) Marine Insurance Tax Cooperative Associations C.A. P.I.T. PA Income Tax (PA-40) me Tax (Employer Withholding) I E.M.T. PA nco 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- to t and n through accrued the interest payment from the interest computation costs ing date 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.A.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 314 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 A h 2 due and payable on and est cinte a nn ne e o r l u a a using deficiencies daily interest1o8 ili lendar year. tax rate that will vary from calendar year to ca plicable interest rates are as follows. The a p INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate Daily Interest Factor 000301 1/1/88 thru 12/31/91 11% . .000241 1/1/92 thru 12/31/92 000192 . 1/1/93 thru 12/31/94 1/1/95 thru 12/31/98 9% 000247 . 000192 1/1/99 thru 12/31/99 1/1/00 thru 12/31/00 8% . 000219 . 000247 1/1/01 thru 12/31/01 9% 6% . .000164 1/1/02 thru 12/31/02 12/31/03 5% .000137 1/1/03 thru 1/1/04 thru 12/31/04 .000110 000131 1/1/05 thru 12/31/05 5% 1/1/06 thru 12131/06 ..000192 000219 1/1/07 thru 12/31/07 8% . .000192 1/1/08 thru 12/31108 1/1/09 thru 12/31/09 5% .000137 000110 0 1/1/10 thru 12/31/10 4 1/1 411 thjk 12631/11 delinquen on . 00 1821981 or before Dec. axes a ecome constant interest i rate until the delinquent n a will rema balance is paid in full. delinquent on or after Jan. 1, 1982 are Taxes that become subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: X NUMBER OF DAYS DELINQUENT X UNPAID INTEREST = BALAN COF TAX ACTOR. F DAILY INTEREST * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. be obtained by calling PA ** Interest rates prior to 1988 m r Service ay & Information Center, Dept. of Revenue Taxpaye (717) 787-1064. BUREAU OF COMPLIANCE COMMONWEALTH OF PENNSYLVANIA PO Box 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. Docket No. Date Filed CYNTHIA FISHER Class of Tax 175 E SOUTH ST Account No. CARLISLE PA 17013-3429 TO THE PROTHONOTARY OF SAID COURT: REV-300 CM DOLE%EC 05-111 llCT8303 NOV 02 2011 ANNUAL 175-48-3449 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 of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so. For doing so, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Department of Revenue, Commonwealth of Pennsylvania, this 9th day of May, 2012. _ MARY HUBLER Director, Bureau of Compliance *10.bb PA PLW 16g 71,3q g a76 S(.8 D c x 0 0 C-) z x r-a aO D C-) O 3 mo az Dx Am ?A ar m? z= o n9 ?m mz <z m cn Z cr m< a z D n w a W n ?+ cz 3 W --I mx ?m r D f'I z0 C7 c M O c0 zm o 3 -v3 m0 zz z to -v -? r r- m GD D cn z H O D11