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Home My WebLink About12-4723i PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION _ ?#S?# PO BOX 2MM i i ?nyQ MO AR Y HARRISBURG PA 17128.0948 iS 2012 JUL 27 PIN 3: 04 CUMV?Rl.t&lpp TY PENN3YL A nsyl ania DEPARTMENT F REVENUE REV 159 CH DOCEXEC (18-49) ,a , a-N1a3 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the loan of the Commonwealth of Pennsylvania, there is herewith transmitted a eertifiad esay of a lien to he entered of r...rl in your ownty t be THOMAS GREENFIELD JR 703 CARRIAGE LN MECHANICSBURG PA 17050- 274 CERTIFIED COPY OF LIEN 243-37-4409 CLASS OF TAX PERIOD DATEEOF A?SF?8SM€NT IDENTIFYING TAX (OR DUE DATE) DE SETTLEMENT R NUMBER TAX TO AL 1 2 3 4 5 6 P.I.T. 2010 FEB 17 2012 L03877 1184.00 1 29.88 TOTALS INTEREST COMPUTATION DATE S E P 20 2012 FILING FEE(S) The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) 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 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. SETTLEMENT TOTAL i? JUN 28 2012 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE i V . V p?UA gH.50 PPP I t'lt?3o3 ? a?ssas COMMONWEALTH OF PENNSYLVANIA V. THOMAS GREENFIELD JR NOTICE OF TAX LIEN Filed this day of 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 S. &U. L.S. & U. General information: R.T.T. IN. & EST. provided &Aef the Fiscal Code arise at L.F.T. theasstssment) and are liens upon the fran- F.U.T. chises and pr perty, bottl rkal and Personal, with op.-further no- M.C.R.T. The filing of a Notice of a Lien with a clounty O.F.T. pro onotary is 'scat a r i$ te. at* the lien rew ins in full M.T. force and validity without filing or revival until paid. BUS L.F. & F.T ant l real estate which continue p? are iens on e' ax ' 5 payers, but only eider tiny hove b#Atered and docketed of record by the prothonotary of the county where such property is situirtod. These liens shall not attach to stock of goods, wares, or merchandise regularIy'sold in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. C,LACE (tF FiLI,li6 MT1C FO Place of filing: The Notiteof Lien shall be filed: (a) In the casf of real pr ,t?Y in the office of the pro- thonotary of coaty inIril thH property subject to the lien is situaW and (b) in the case of personal property, whether tangible or intangible in the office of the prothonotary of the county in wttl-ch the property subject to lien is situated. AUTOKATIC "VI> 0 "TICt MO PRIVIRITY OF NOTICE I , According to the Fiscal Code, the Notice of Lien is au 04 Ty revived-and does nit require refiliog of the Notice y the coaanonwealth. Any Notice of Lien filed by the commornmIth shall have priority to, and be paid in full, before any other oblio#tion. j L. claim. lien or estate is sat- isfied from a *baeguenC 1 $#It or liability with which the propwrr4 my be chargLtil. The commonwealth does not maintain pr brity of tax iiens over existing mortgages or liens Whith"are properly recorded at the time that the tax lien is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE 41F LIEN The Secretary or his delegate may issue a Certificate of Release of a 1#n imposed with respect to any tax if (a) the liability is s4gie4p;, satisfaction consisting of payment of the amount assesleti totpither with all interest and costs in respect thereof, or (bit this 1tability becomes Dally unenforceable. Ex i Interest on Corporation Taxes is computed after the inn 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 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) State Sales and Use Tax Local Sales and Use Tax Red'ltyy Transfer Tax Inheritaflee and Estate Tax Liq?i>i fuels Tax tGasoline) Fuels Be Tax (Diesel Od Special Fuels) Motor Carriers Road Tax oil Franchise Tax: Public Tr"gortation Assistance Fund Taxes and Fees Motorbus Road Tax Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The 'TOTAL' (column 6) for each tYOe Of tax listed on this Notice of Lien coa)prises the balance of tax due (column 5) plus assessed additions andlor penalties add abstsied 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 coWUtion date, the payment ,must include the lien fiI ing costs and accrued interest frot}.the interest computation date to and through the payont date. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the followio rAus. C.S.,F.F.,C.L.,CA 1. 61L fir a (444 date to payment date) C.I.,G.R.,C.A.,S.T. 6X*r anp4m (due date to payment date) B.L.A.E..G.P.,M.I. 6% per a (due dale to payment date) P.U.R. 1% per m= or fraction Woe die to t date) P.I.T..E.M.T. 3/4 of I' per r fraction S.& U. 3/4 of l;r r moth or fraction R.T.T. 4 "per wit IN. & EST. 6% per arm L.F.T.,F.U.T. 1% per '030 or fraction M.C.R.T. * 1% per moifth or fraction D.F.T. 18% per annum For 411 taxes that are originally due and payable on and aft @r Jan, 1, 1982; the PA Departatnt of u&49 will calculate daily interest on all tax d@@ c ogres-u&49 an annual interest ear to calendar year. rate that will vary from calendar year' The applicable interest rates are as follows. INTEREST: Interest is calculated on a daily basis at the follow- ing r tbs. ** inquent Date Interest Rate Daily Interest Factor 1/1 Is 121 1 11% .0 1 1/1/ thru 12/32 _ 9% .0 7 1/1thru 121311 , 7% 2 1/1 thru 12/31 9% 7 1/1! thru 12/31 7% D 2 1!1/ thru 1211 B% 9 III/ th u 112 2/3 fix 1/1! thru 121 1 51 0 1/1/ thru 121 4 .0 14 1/1/ thru 12/ 5% 37 1/1/ thru 12/31 7% 92 1/1 torn H/ 8% .0 19 1/1 thru 7% 02 1!1/ thru 123 5% #37 1/i/ thru 12 31/0 4% .0001110 1!1 1 th l2/31 3 OOi$2 Taxes [gat beC delinquen on or before Dec. 1981 will remain a constant interest rate until the delinquent balance is paid'in full. ---Taxes that becoaae delinquent on or after Jan. 1, 1982 are subject to a variable interest rate that changes each calendar year. - Interest is calculated as follows: INTEREST = BALAiFCE'OF TAX UNMID X NOBER OF DAYS MINQU"T X DAILY INTEREST FACTOR. * Use this rate for M.C.R.T./IFTA effective Jan. 1. 199ty, ** Interest rates prior to 1988 may be`obtained by.ealling PA " Dept. of Revenue Taxpayer Service & Information Center,, (717) 787-1064. -