The URL can be used to link to this page

Home My WebLink About12-4730T PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 FILEO-OE .OF THE PROMWR RY 2012 JUL, 27 PM 3: D5 CUM AND COUNTY YLVi N1A? DEPARTMENTI REI ,? (r?,q -7 3b COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pureaent to tM lore of the C-..lth of Ponneylyohia, tMro is Mrouith tnne.ittod • cortifiod copy of a lion to ?e entered of record in your county CLASS OF TAX PERIOD TAX (OR DUE DATE) 1 P.I.T. 2008 P.I.T. 2009 P.I.T. 2010 RICHARD C KOT'ZMOYER TAMMY L KOTZMOYER 2911 ENOLA RD CARLISLE PA 17015-9542 CERTIFIED COPY OF LIEN 196-48-4011 DDETERMINATIONMORT IDENTIFYING SETTLEMENT NUMBER TAX T 2 3 4 DEC 13 2011 080148 DEC 06 2011 M93195 DEC 06 2011 S03472 TOTALS 5 806.00 152.00 275.00 INTEREST COMPUTATION DATE S E P 10 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 sh taxpayer and which, after demand for payment thereof remains unpaid. The amount of uc such unpaid ADDITIONAL INTEREST tax, interest, additions or penalties is a Tien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL iA JUN 14 2012 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE ama. REVENUE 9 CH COCEXEC (19-89) ool AL 6 1 31.26 00.85 153.08 Qy? al.5?i?4?? Ibb9b V a785Sa COMMONWEALTH OF PENNSYLVANIA V. RICHARD C KOTZ"YER do T~ L KOTZOOYER NOTICE OF TAX LIEN LIEN FOR TAXES, PENALTIES AND INTEREST S. & U. State Sales and Use Tax L. S. & U. Local Sales and Use Tax General information: R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax Corzorati- provided under the Fiscal Code arise at L.F.T. Liauid Fuels Tax (Gasoline) themr of I 40656ent)-04 are liens upon the fran F.U.T. Fuels U3e Tax (Diesel a(td Special Fuels) chases and pt?tetty- f both real and person4l, with h r n f h i i M.C.R.T. T O F Motor Carriers Road Tax Oil Franchite Tax The fr ?nq o a t y ce o a Lien w t a Not . . . f Pr onotary 9 Mt a r*site, an; the lien resins in full M.T. ees Putr1St Tran$Wtation Assistance Fund Taxes and force and validity wi th* filing or revival until paid. $us Motorbus Road Tax L.F. & F.T. Liquid Fuels and Fuels Tax are liens on real estate which continue until s- SETTLEMENT OF ACCOUNT 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. 1086, No. 225 Section 1 et. seq., 72 Pi. 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). t :Daft: $ rty of tax' payers. but only after they Kati n ef+ and docketed of record by the prvkW,44r_ of t *_ my where such property is situated. These li#As sh?Y?l not att h to stock of goads, hares, or merchandise reolarly sold in tM ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. CE OF FILING NOTICE F Place of filing: The Notice of Lien shall be filed: (a) In the case of real pro, in the office of ti4e pro- thonotary of tie cty jn the proty subject to the lien is situated anq (b) in the case of personal property, whether tangible or intal'fgibie in the office of the prothonotary of the county in which the property subject to lien is situated. AUTORKTIC UVIN& OF NDTICJ PRIORITY OF NOTICE 1 According to the Fiscal Code, the Notice of Lien is au t Ca y reYived-and does mt.regniri refiling of the Notice by the tlamonwalth. Any Notice of Lien filed b the coaaa!3S4wealth soli have priority to. and be paid in full, before any other obli lion, judosotat, claim, lien.Ar estate is sat- isfied from a subsequent1judici41 sltle or liability with which the lrropaa 4.aray be charged. The Ommmonweaith does not m4i*lft priority of tax lien existing mortgages or lfens`which.are properly recorded at the time that the tax lien is filed. See Act of Dec. 12, 1994, F.L. 1015, No. 138. RELEASE O LIEN The Secretary or his delegate may issue a Certificate of Release of at' I n. imposed with respect to.any tax if (a) the liability is satisi a, satisfactipn consisting of payment of the amount assessed together with ail interest and costs in respect thereof, or M the liability becomes legally unenforceable. Egigiod: Interest on Corporation Taxes is computed after the TTFn7-s paid. F T 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 Incomme 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 R.I. (70) Marine Insurance Tax C.A. (80) Coopetative Asaoeiations P.I.T. PA Income Tax (PA-40) E.M.T. PA Income Tax (Employer Withholding) The 'TOTAL' (column 6) for each type of tax listed on this Notice of Lien cowises the-bmlante of t4x dud (colurn 5) plus asseswd addition's and/or punaltia, acrd ssasW and a rued interest to the interest cooutation date of the face of the Notice. If payment or settlement of the *"cot is made after the in- terest computation date, the paye0ftt dust include t#i ien fil- ing costs and accrued intareat fret the interest eom"tation date to and through the paffitnt date. For any delinquent taxes due on or before Dec. 31. 1981, interest is imposed at the fplio? rte= C.S.,F.F.,C.L C.N.i. ,pr a moo 4dte to paywnt date) C.I.,G.R.,C.A S.T. t ier aoff._p ("e date to payment date) 6% per a (due 0}te to payment date) P.U.R. 1%r mom or €raEtion Adve to t date) P.I.T.,E.M.T. 3/4 of 1 ,per or fraction S.& U. 314 of II-per month or fraction R.T.T. 6% oar anf* IN. & EST. 6% per an0o L.F.T.,F.U.T. 1% pllr or fraction M.C.R.T. * 1% ptr or fraction O.E.T. 181 per annum For all taxes that are originally due and payable on and after Jan. 1. 1982, the PA r? of 4venue will calculate dally interest on all tax 011-1, S "I," in 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. ** li nt Date: Interest Rate Daily Interest Factor l11% 17' 1/11 ? 121 2 Al 1 1/1/ thru 121 1 7 1/1/ thru 12/3 91 1/1/99 thru 121 7 Ill/01) thou 12/31' 8% 1/1/01 thru 121.. 1 9% 1/1/ thru 12/3, 6% 1/thru 12/ 5% .i/1/?thru 1214S 1/I/.p thru 12/ R 1/1/O6 1/i/ thru 121 8% 1/1/ thra 1 / } 7% 1/11 hru 12k % 111/10' thru 12/31 iXsi delinquen on or before Dec_,981 will remain a stint interest rate until the delinquent balance is paid in full. ---Taxes that became delinquent on or after Jan. 1, 1982 are" subject to a variable interest rate that changes'Wch calendar year. ---Interest is calculattg"d as follows: INTEREST = BALANCE OF TAX UNPM D X NUMBER OF DAYS DEL;NOUENT X DAILY INTEREST FACTOR. * Use this rate for M.C.R.T./IFTA effective Jan. 1, X996, ** Interest rates prior to 1988 may be obtained by4alling PA Dept. of Revenue Taxpayer Service & information Ce4r, (717) 787.1064.