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HomeMy WebLinkAbout12-5638 PA DEPARTMENT OF REVENUE ~ BUREAU OF COMPLIANCE _ ls„f~. C ennsY varna LPG BOSX X0948 ~ ~ ` Q~}~E'~ ~ DEPARTMENT OF REVENUE HARRISBURG PA 17126-0948 5 - t~~ ~ ( t REY-159 CM DOGE7fEC (30-09) 3: ?~5 PM a0l2 SE'P ~ ~ GpU~~ 1t~M~~~HSY l.V A~1 P - S 3 ~ vi 1 ~~a ~ COURT OAF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: JEE S KIM KYUNG H KIM 39 RICHARD AVE SHIPPENSBURG PA 17257-1448 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the lames of tha Co.wmaalth of PannsNlvanis. roar. is n.r..itn Iran:.itt.a . oartifiaa tour oe , li.n I90 -66-1303 to h. antaraa of raoora in roar eoantY CLASS OF TAX PERIOq DATE OF ASSESSMENT IDENTIFYING DETERMIN TIDN OR TAX TOTAL TAX (OR DUE DATA) SETTLEMENT NUMBER 1 2 3 4 5 6 P.I.T. 2010', SEP 30 2011 N06476 2168.00 2422.08 TOTALS 52168.00 52422.08 INTEREST COMPUTATION DATE N U V 0 4 2 0 1 2 FILING FEE(S) 521.50 The undersigned, the Secretaryy of Re enue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) Pennsylvania, certifies this to be a true and correct copy of alien against the above named $ 1 0 • 0 0 taxpayer for unpaid tax, interest, a ditions or penalties thereon due from such taxpayer ADDITIONAL INTEREST and which, after demand for payment hereof, remains unpaid. The amount of such unpaid tax, interest, additions or penattie is alien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, ersonal or both, as the case may be. SETTLEMENT TOTAL 5 2 4 5 3. 5 8 a~ a a?. so ~ ' AUG 09 2012 C~~ (q~pS59SS~ SECRETARY OF RdVENUE DATE ~~j('%a~ (OR AUTHORIZED DCLEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE VVV IIJJ - LIEN FOR TAXES, PENALTIES AND INTEREST 5. & U. State Sales and. Use Tax L.S: & U. Local S41es and Use Tax General information: R.T.T. Realty Transfer Tax IN. X EST. Inheritance and EstateTax Cor or tion i x Li ns provided under the-Fiscal. Code arise at L.F.T. liquid fuels Tax (Gds©ine) the tame o sett ement (assessment) and are liens upon the fran- F.U.T. Fuels Use Tax (Diesel and Special fuels) C(3MMDNWEALTH OF PENNSYLYAMIA chises and property, both real and personal, with no further no- M,C.R.T. Motor Carriers Road Tax tice. The filing of a Notice of a Lien with a county O.F.T. Oil Franchise Tax V " protFianotary is not a requisite, and the lien remains in full M.T. Public Transportation Assistance Fund Taxes and Fees force and validity without filing or revival until paid: BUS Motorbus Road Tax J EE S K I M L.F. 8 F.T. Liquid fuels and Fuels Tax & KYUN6 N K I M {nheritance Tax Liens are 1'i ens an real estate wh ch continue unti th1-e tax is pai3~ SfTTLENENT OF ACCOUNT Personal Income T x Em 1 r 1Vi hhol in T x Re l Trans- The ".TOTAL" (column 6) far each t e of tax listed pn this fer a n se x uid F 1 ax F s e ax yD o r rrier ax x i om an ran- Notice of Lien corises the balance of tax due (column'5) plus NOTICE OF TAX lIE N c e ax and L u s n ue - x lens are lens upon assessed additions andlor penalties and assessed and accrued t e ranc ses as we 1 as rea an personal property of tax- interest to the interest computation date on the face of the payers, but only after they have been entered: and docketed of Notice. record by the prothonotary of the county where such property is situated. These liens shall not attach to stock of goods, wares, If payment or settlement of the account is made after the in- Filed this day of or merchandise regularly sold in the ordinary course of business terest computation date, the payment must include the lien fil- of the taxpayer. The lien has priority from the date of entry of ing costs and accrued interest from he interest computation record. date to and .through the pay~ent date. at m. For any delinquent taxes-due on or before Dec. 31, 1981, PLACE OF EYEING NOTICE FORM interest is imposed at the following rates: C.S.,F.F.,C.L.,C.N.I. - 6% per annum (due date to payment date) Place of filin The Notice of Lien shall be filed: C.I.,G.R.,C.A.,S.T. - 6X per annum (due date to payment date) 9~ B.L.,N:E.,G.P.,M.T. - 6% per annum (due date. to payment date) ' CLERK Cor Register) (a) In the case of real property, in the office of .the pro- P.U.R. - 1% ~r month or fraction thonotary of the county in which the property subject to the (due date to payment date) lien is situated and (b) in the case of personal property, P,I.T.,E.M.T. - 3/4 of i% per month or fraction whether tangible or intangible in the office of the prothonotary S.& U. - 3/4 of 1% per month or fraction of the county irr which the property subject to Tien is situated. R.T.T. - 6X per annum LIENS FOR TAXES IN. & EST. - 6X per annum AUTOMATIC REYIYAL OF NOTICE AND PRIORLTY OF NOTICE L.F.T.,F.U.T. - 1X per month or fraction Liens for Corporation Taxes arise under Section 1401 of the M.C.R.T. * - 1% per month or fraction Fiscal Code, 72 P.S. Section 1401, as amended. General Ruie: According-to the Fiscal Code, the Notice of Lien O.F.T. - 18X per annum is automatics y revived ,and does not require refiling of the Liens for Personal Income Tax and Employer Withholding Taxes Notice by the commonwealth.. Any Notice of Lien filed by the arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. commonwealth shall have priority to, and be paid in full, before for all taxes that are originally due and payable on and Section 7345, as amended. any other obligation, judgement, claim, lien or estate is sat- after Jan. 1, 1982, the PA Department of Revenue will calculate isfied from a subsequent judicial sale or liability with which daily interest on all tax deficiencies using an annual interest the. property may be charged. Exceution: The commonwealth does not rate that will vary from calendar year to calendar year. Liens for Realty Transfer Tax arise under Section 1112-C of maintain priority of tax liens over any existing mortgages or The applicable interest rates are as follows. the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. liens which are properly recorded at the time that the tax lien INTEREST: Interest is calculated on a daily basis at the follow- is filed. See Act of Dec. 12, 1994, P. L 1015, No. 138. .ing rates. Liens for Liquid Fuels Tax arise under Section 13 of the Delinquent Date Interest Rate Daily Interest Factor Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. RELEASE. OF LIEN 1/1188 thru 12/31/91 11% .000301 1/1192. thru 12/3I/gg2 9X .000247 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use 1/1/93 thru 12/31/94 7X .090192 The Secretary or his delegate may issue a Certificate of Release 1!1/95 thru 12/31{ 8 9% .000247 Tax Act, 72 P.S. Section 2614.13, as amended. of any lien imposed with respect to any tax if (a) the liability 111/99 thru 12/311 1X .000192 is satisfied, satisfaction consisting of payment of the amount 1/1/00 thru 12/31!00 8% .000219 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed together with alt interest and costs in respect thereof, 1/1/01 thru 12!31/01 9% .OOD247 the Vehicle Code, (75 Pa. C.S. 9615). or ib) the liability becomes legally unenforceable. 1/1/02 thru 12/31/Q2 6X .000164 Exce~tion~: Interest on Corporation Taxes is computed after the 1/1/03 thru 12/31/ 3 5X .000137 Liens for Inheritance Tax and Estate Tax arise under the In- ~el~ n is Paid• 1/1/04 thru 12/31!04 4X .000110 1/1/05 thru 12/31/05 5X .000537 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/1106 thru 12/31/06 7X .000192 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. CLASSES OF TAX 1/1/07 thru 12/31107 8X .000219 seq. (For decedents with date of death prior to December 13, 1!1/08 thru 12/31/08 7X .090192 1982, liens arise under the Inheritance and Estate Tax Act of C.S. (Oll Capital Stock Tax 1/1/09 thru 12/31/09 5X .000137 1961, 12 P.S. Section 2485 - 101 et. seq.). F.F. (02) Foreign Franchise Tax 1/1110 thru 12/31/.10 4X .000110 C.L. (03) Corporate Loans Tax 1/1/F11 th~k 2631/12 3~ 00482 C.N.I. (04) Cor orate Net Income Tax axes a ecoee delinquen on or before Dec. 1981 Liens for State or State and Local Sales, Use and Motel D will remain a constant interest rate until the delinquent Occupancy Tax and Public Transportation Assistance Fund Taxes C.I. (05) Corporation Income Tax balance is paid in full. and Fees arise under Section 242, Act of March 4, 1971, No. 2 as G.R. (10> Gross Receipts Tax ---Taxes that become delinquent on or after Jan. 1, 1982 are P.U.R. (20) Public Utility Realty Tax subdect to a variable interest rate. that Chan es each amended, 72 P.S. Section 7242. S.T. (30) Shares Tax calendar year. 9 B.L. (40) Corporate Loans Tax (Banks) ---Interest is calculated as follows: Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X Vehicle Code, (75 Pa C.S. 9815). G.P. (60) Gross Premiums Tax DAILY INTEREST FACTOR. M.I. (70) Marine Insurance Tax Liens for Liquid Fuels and Fuel's. Tax, and the tax imposed in C.A. (80) Cooperative Associations * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under P.I.T. PA Income Tax (PA-40) Interest rates prior to 1988 may be obtained by calling PA Chapter 90 of the Vehicle Cade, (75 Pa. C.S. 9013). E.M.T. PA Income Tax (Employer Withholding) Dept. of Revenue Taxpayer Service & 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. JEE S KIM KYUNG H KIM 39 RICHARD AVE SHIPPENSBURG PA 17257-1448 TO THE PROTHONOTARY OF SAID COURT: COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. REV -300 CM DOCEXEC (05-11) Docket No. 12CT5638 Date Filed SEP 10 2012 Class of Tax ANNUAL Account No. 190-66-1303 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 10th day of September, 2014. Daniel Meuser Secretary of Revenue MARY HUBLER Director, Bureau of Compliance Flo.ax PP PL,PF 030:;09 g p_,'3t3448