HomeMy WebLinkAbout12-4726
PA DEPARTMENT OF REVENUE
BUREAU OF COMPLIANCE
LIEN SECTION
PO BOX 280948
HARRISBURG PA 17128-0948
BF rNE PR01Q'HFTpRY
1012,p11.21 PM 3. OS
CHMOERLAND COUNiY
PENNSYLVANIA
DEPARTMENT OF
vda
IEVENUE
CO DOCEXEC (19-89)
.e(a-q-) 0)4.0
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,.PEMNSYLVANIA
NAME AND ADDRESS:
KELLI J BROWNEWELL
440 BOSLER AVE
LEMOYNE PA 17043-1931
TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN
Pursuant to the laws of the Ca nwoelth of Pennsylvania,
there is har.Hth traasaitted a sertified easy of a lien 164-66-0513
to he entered of reeord in rear county
ocul
CLASS OF TAX PERIOD
DETE
DATE UINATIONMORT IDENTIFYING
TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TO L
1 p 3 4 5 6
P.I.T. 2009 FEB 03 2012 M95924 979.00 1 28.42
P.I.T. 2010 FEB 27 2012 L05064 1019.00 1', 138.72
TOTALS
INTEREST COMPUTATION DATE S E P 13 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 ?
JUN 21 2012
SECRETARY OF REVENUE DATE
IgSf?
(OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
Y.
KELLI J BROWNEWELL
NOTICE OF TAX LIEN
Filed this day of
CLERK (or Register)
LIENS FOR TAKES
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.
Coraeratisa TAac L iens provided under the Fiscal Code arise at L.F.T.
the else a? s eletlt> y[ 4S-Se$M0t) wd are liens upon the fran- F.U.T.
chises and property, both reel and personal, with no further no- M.C.R.T.
?A The fi•l i g of
n
5t a )reti> a of a kietk # ,a t
' O.f . T.
pr
lto
otary is ftt a r*I
site, and the lien remains in full N.T.
force and validity w ithdot filing o1' revival until paid. BUS
L.F. 8 F.T.
are liens on real estate which continue
until ?c rs..pa
payers, but only after they have o>Lln entered and docketed of
record by the protlWotar of the county where such property is
situated. These 110s sfia'll not at # to stock of goods, wares,
or Merchandise rThe' arly sold in ti" ordinj ry course of business
of the taxpayer. lien has priority from the date of entry of
record.
eLACE Of F AAINO f1I FOJtM
Place of filin1tgq: The Notice of Lien shall be filed:
(a) In the case .1 real pro?c^.iy, in the office of the pro-
thonotary of Oe county in filth the property subject to the
lien is situate and (b) in the case of personal property,
whether tangible or int gible in the office of the prothonotary
of the county in which the property s03ect to lien is situated.
AUTO"TIC JVEVIT AJ. OF NOTICE A" PRIORITY OF NOTICE
AMIU According to the Fiscal Code, the Notice of Lien
is aK cay revived and does not require refiling of the
Notice by the commonwealth. Arty Notice of Lien filed by the
commonwealth s#sll have priority to, and be paid in full, before
any other oblition, i4
9 t, claim, lien or estate is sat-
isfied from a subsequent ial Sells oa-liability with which
the pi"bWty may be charged, ExceaCiJA: T1te 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.
The Secretary or his delegate may issue a Certificate of Release
of ark 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 (D) the liability becomes legally unenforceable.
Ex i Interest on Corporation Taxes is computed after the
ion s paid.
CCLASIES OF TAX
C.S. (01) Capital Stock Tax
F.F. (02) Foreipn Franchise Tax
C.L. (03) Corporate Loans Tax
C.N.I. (04) Corporate Net Income Tax
C.I. (05) Corporation Incoile 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 (8ilnks)
N.E. (50) Net EarninQs Tax
G.P. (60) Gross Premiums Tax
M.I. (70) Narine 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 a" Use Tax
Local Sales and Use Tax
ReaTt? Transfer Tax
Inheritance and Estate Tax
Liquid fuels Tax (Gasollnb)
Fuels Use Tax (Diesel and Special Fuels)
Motor Carriers Road Tax
Oil franchise Tax
Public Transportation Assistance Fund Taxes and Fees
Motorbus Road Tax
Liquid Fuels and Fuels Tax
SETTLEMENT Of ACCOUNT
The "TOTAL" (column 6) for each type of tax listed on this
aNoticessessedof Lienadditiccons'mlprisesandJorthepenalba}aaes
tieea6fndtassx dueessed(coluleaccruedn 5} plus
. a and
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-
ing costs and accrued interest frolr the interest computation
date to and through the pq*nt date.
For any delinquent taxes due ok.or Ixtfore Dec. 31, 1981,
interest is imposed at the foTlowift rate's:
C.S.,F.F.,C.L.,C.$.I. 61 per arm IC;M"date to payment date)
C.I.,G.R.,C.A.,S.T. 6% per annw wtb a date to payment date)
6% J*r anroo (40 date to payment date)
P.U.R. 3 per wmU or fraction
(due date to p&y*ent 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. * It per mono or fraction
O.F.T. 18% per annixm
For all taxes that are originally due and payable on and
after Jan. 1, 1982., the PA rtm1 of Revenue will calculate
daily interest on all tax dierle.es using an annual interest
rate that will vary from ca endar year to calendar year.
The applicable interest rates are as follows,
INTEREST: Interest is calculated on a daily basis at the follow-
ing rites. **
0&iiri@uent Date Interest Rate Daily Interest Factor
111 thru 12/3 #21 11%
1/1/ thru 12/31 9%
1/1/ thru 12/31 7% 2
I/1 thru 12111 9% 7
111 thru 12/31 7% p
I/1/ thru 12/31 8% 9
1/1/oi thru 12/31 ,1 9% 47
1/1!92 thru 12/31 6% 64
1/1/03 thru 121311 5% i37
1/1/04 thru 12131 4% 10p
I/l/05 thru 12/31 5 97
1/1/06 thru 12/31 It
I/l/07 thru 1Z/3117 8% .0 9
1/1/pg thru 121331? I%
I/Ito thtu I213i
1/1/10 thru 12/1 41 .4
1!1 11 th 2 1 3 0
-Taxes [6 Dec delinquen on or before Dec. 199.1
will remain a constant interest rate until the jinguent
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 is calculated as toll ows:
INTEREST BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT ;%
DAILY INTEREST FACTOR.
* Use this rate for N.C..R.T./IFTA effective Jan.;-), 1996.
** Interest rates prior to 1988 may be obtained Dy calling PA
Dept. of Revenue Taxpayer Service 6 Information Center,
(717) 787-1064.
BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
AUTHORITY TO SATISFY
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
KELLI J BROWNEWELL
440 BOSLER AVE
LEMOYNE PA 17043-1931
TO THE PROTHONOTARY OF SAID COURT:
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA.
REV -300 CM COCEXEC (0S-11)
Docket No. 12CT4726
Date Filed JUL 27 2012
Class of Tax ANNUAL
Account No. 164-66-0513
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 5th day of March, 2014.
Daniel Meuser
Secretary of Revenue
MARY HUB) FR
Director, Bureau of Compliance
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