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Home My WebLink About12-4722r PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280048 HARRISBURG PA 17128-0948 en an a DEPARTMENT F REVENUE REV 159 CN OOCEXEC (16-19) .? ??'(p?a COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: DAVID A WAIT FAITH E WAIT 1103 BRIDGE ST NEW CUMBERLAND PA TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the lots of the Coanonwoolth of Pennsylvania, there is herewith transnitted a certified eo?y of a lien 034-5?-71 7? to be entered of record in your county 17070F1634 CLASS OF TAX PERIOD A u uu DATE,OF A$ST 18SNSM€NTR DET RMIN IDENTIFYING TAX (OR DUE DATE) ETTLEM NT NUMBER TAX TO AL 1 2 3 4 5 6 P.I.T. 2010 SEP 16 2011 M07773 1263.00 1567.121 4 TOTALS L INTEREST COMPUTATION DATE S E P 20 2012 The undersigned, the Secretaryy 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 taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer and which, after demand for payment thereof remains unpaid. The amount of such uaid tax, interest, additions or penalties is a lien in favor of the Commonwealth of Penpnnsylvania upon the taxpayer's property, real, personal or both, as the case may be. ,?Xpr ;5?0 '4? FILING 'FEE(S) SATISFACTION FEE(S) ADDITIONAL INTEREST SETTLEMENT TOTAL p?k s i y,pa pyre Qµ 9S&u JUN 28 2012 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE FILED-OFFICE € F THE PROTH0 iTARY 2112 JUL 21 PM 104 PYIVAINiA TY COMMONWEALTH OF PENNSYLVANIA V. DAVID A WATT A FAITH E WAIT NOTICE OF TAX LIEN Filed this _day of at m, CLVOK (or Ropister) 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: Co ooration Tag -1fn provided under the Fiscal Code arise at the , ie sir Gossessunt) and are liens upon the fran- chises and property, botk real and personal, tit#t % further no- The filinq of a NAtiee of a Lien with a cgt?t!0 A ftotar forte and val dittyytWith?ifilingaor rtb* evivalnunttilipaid. full are liens on real estate which continue unt e s % p T Tra s- f r I"- Maw, ei;s Cat ; upon t ptI property of tax- paws. but only .4 - r tllay flare tared and docketed of record by the prottwnotar of the c " ty where such property is situated. These liens 5l not att tlt to stack of goods, wares, or merchandise regularly -sold in thi ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. ?mifE OF FYLiI?Iir k?f.ICE FRAtI Place of filing: The Notice of Lien $hall he filed: (a) In the "40 of mal prod in the office of the pro- thonotary of cot h) ty t" tfvperty subject to the lien is situa and (6) injNe' case of personal property, whether tangib e or intangible in the "office of the prothonotary of the county in which tiie property subject to lien is situated. AUT OUT T C gal_ AL OF, MIYP JU lfdf%3 MUM OF KQT I C p??t According to the Fiscal Code, the Notice of Lien is ao CfiY revived. and does not requite refiling of the Notice by the calawonwealth, Any Notice of Lien filed by the coal wealth stroll have ortority to, aM be paid in full, before any other obli#tian. SudifWnt. ci;ila, lien or estate is sat- isfied from, a adsequent ,iWclal Atie or liability with which the property stay be chargmd. x The coRaomeealth does not maintain pri+prity of tax Harts exist I q mortgages or liens which are properly recorded time that the tax lien is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. R,IFASE OF LIEN The Secretary. or his delegate may issue a Certificate of Release of- anylien it"sed with respect to any tax if (a) the liability 15.34ds" satisfartiQn consistinq of payment of the amount assesabd tolekher with all interest and costs in respect thereof, or (b) the liability Decp?s legally unenforceable. Ex t Interest an Corporation Taxes is computed after the en s 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 Tix P.U.R. (20) Public Utility Realty Tax S.T. (30) Shares Tax B.L. (40) Corporate Loans Tax (Banks) N.E. (50) Net E4rnings Tax G.P. (60) Gross Premiums Tax M.I. (70) Marine Insurance Tax C.A. (80) Coope ative 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 UsP Tax (Diesel and Special Fuels) M.C.R.T. Motb-r;Garriers ibod Tax 0,F.T. 011 Franchise Ttk M.T. Public Transportation Assistance Fund Taxes and Fees BUS Motorbus Roan 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 comtriK% the balance D3 tax due (column 5) plus assessed additions,and/or ptaltie$ aid 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 yment most include the lien fil- ing costs and accrued inters;rfroM the interest computation date to and through the payment date. For any delinquent taxes flue on or before Dec. 31, 1981, interest is imposed at the following rates:_ 61 Per anrvo (44e dote to payment date) 6% tr annae (due dlte to payment date) B.L.,N.E.,G.P.,M.I. 6% :fir aft* (3a?,Q?IF to payment date) P.U.R. 1% p?r month or f4aion ('sue date tc o nt date) P. 1. T., E.M. T. 31* of 1%'per- or fraction S.& U. 3/4 of 1% per 6660 or fraction R.T.T. 6%' per anno IN. & EST. 6% per anno 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 armum For all taxes that are originally due nd payable on and after Jan. 1, 1982, the PA De artmaii't of venue will calculate daily interest an all tax dt€ciencies using an annual interest from Theeappicable interest ratesnare aslfolll ows. ar year, INTEREST. Interest is calculated on a daily basis at the follow- ing rat#?s. ** Delinquent Date Interim Rate Daily Interest Factor 1/1 AM IZI11141 7 1/1/ thru 12/3 2 % 1/1!9 thru 1213 7 1/1 5 thru 121 9% 12 1/1f t# 121 8% 9 1/1/ thru 1169% .0 4 1111 2 thru 12/11 7 1/1l 3 thru 121 3 5% 1/11 4 thru 12/ 5% 10 1/1/5 thru 121 y2 i/11rp? thru 12131 • 7% 19 1/11D7 thru 12/31 ! 8% ,? 1/1/08 thru 12/71 IJIl09 tNfu 12/ 4x 10 1J1/10 thtTu 1 ?3 0 4 lli?ezesh ias2b2C? delinque'R on or before De?pc. 31p1981 will remain a constant interest rate until the delinquent balance is paidf in fu 1. Taxes that become del nquent on or after tan. 1. 1982 are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTEREST = BALANCE OF TAX UNAID X NUMB€R OF DAYS DEtINOUVff X DAILY INTEREST FACTOR. * Use this rate for M.C.R.T./IFTA effective Jan. 1, 199§,, ** Interest rates prior to 1988 maybe obtained by -call}ng PA De t. of Revenue Taxpayer Service & Information Center, (717) 787-1064.