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Home My WebLink About12-5640 T PA DEPARTMENT OF REVEl~UUE Pennsylvania ~ BUREAU OF COMPLIANCE LIEN SECTION 1` ~y ~ ` [ PO BOX 280948 1 W7~ C DEPARTMENT OF REVENUE HARRISBURG PA 14128-0948 t.-~" ~71,1~~~{~ ~.~i~ ! 1 REV-159 LM UOCEXEC (10-09) EP 1 Q Pik 3:45 212 ~ ~~~~ER~.l.. ~ A~~A~~ t'~t~t~S ia- sc~~~ ~v~"( COURT yF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: MILTON P NAILOR 4130 ENOLA RD NEWVILLE PA 17241-9735 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the laws of the Coxonww lth of Pen ne~,l venie. tnere is hsrowith :r,ns.ittae . o.rtitiee cePX . hen 182-46-4980 to bs enterea of recore in roar county CLASS OF TAX PERIO DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL I 2 3 4 5 6 P.I.T. 2007 JAN 27 2012 R78122 5092.00 7577.93 P.I.T. 2008 JAN 27 2012 081607 4636.00 6571.40 P.I.T. 2009,, JAN 27 2012 M95441 1552.00 2112.09 TOTALS 511280.00 516261.42 INTEREST COMPUTATION DATE ~ O C T 3 1 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 di tions or penalties thereon due from such taxpayer and which, after demand for payment (hereof, remains unpaid. The amount of such unpaid ADDITIONAL INTEREST tax, interest, additions or penalties 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 516 92.92 AUG 06 2012 a~y~ ~ ~~155~- SECRETARY OF RE ENUE DATE r~ ~ pO ~ l tOR AUTHORIZED DELEGATE> PART 1 - TO BE RETAINED BY RECORDING OFFICE O J LIEN FOR TAXES, PENALTIES ANO INTEREST 5, B.U. State Sa125 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 C~q_rQ_ora~ta~n__T x Lies provided under the fiscal Cade arise at L.F.T. Liquid Fuels Talc (uasoline) the time' of sett~e~aent (assessment) and dre liens upon the fran- F.U•T• Fuels Use Tax (Diesel and Special Fuels) M.C.R.T. Motor Carriers Road Tax Cd#iMONWEALTH OF PENNSYLYANIA ctiises and property, both real and personal, with no further no- O.f T Oil Franchise Tax ti The fi}ing of a Notice of a Lien with a county M T Public Transportation Assistance Fund Taxes and Fees prothonotary is not a requisite, and the lien remains in full 8US Motorbus Road Tax V . force ar~d validity without filing or revival until paid. L F. g F.T. Liquid Fuels and Fuels Tax MILTON P NAILOR In ritance T~~x~Li~ns are liens on real estate. which continue unt the tax is pT aid. SETT4EMENT OF ACCOUNT P rson 1 tncowe Tax fm to er Wi hholdin Tax. Reait Tra - The `TOTAL" (column 6) for each type of tax listed on this fer ax T x ~ d x u x Notice of Lien comprises the balance of tax due (column 51 plus M t r rr er x o r n r n- assessed additions and/or penalties and assessed and accrued NOTICE OF TAX LIEN n n u ens are ens upon interest to the interest computation date an the face of the t e ranC ses as we as rea do personal property of tax- Ndtice. payers, but only after they have been entered and docketed of If payment or settlement of the account is made after the in- record by the prothonotary of the caunty where SeCh property is - situated. These liens shall :not. attach to stock of goods, wares, terest computation date, the payment must include the lien fil- Filed this day of or merchandise regularly sold in the ordinary course of business ing costs and accrued interest from the interest computation of the taxpayer. The lien has priority from the date of entry of date to and through the payment date. record. For any delinquent taxes due on or before Dec. 31, 1981, at m. interest is imposed at the following rates: ni wrr pp FTLIN~ NOTICE FORK C.S.,F.F.,C.L.,C.N.I. - 6% per annum (due date to payment date) C.I. GR.,C.A..S.T. - 6% per annum tdue date to payment date) Place of filing: The Notice of Lien shall be filed: B.L. N.E.,G.P.,M.I. - 6% per annum (due date to payment date) (a) In the case of real property in the office of the pro- P.U.R. - 1% Der month or fraction CLERK for Register) 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 df the prothonotary S.& U. - 6% per annum of the county in which the property subject to lien is situated. R.T.T, _ 6% per annum IN. & EST. LIENS FOR TAXES AUTOMATIC REVIYAI. OF NOTICE ANA PRIORITY OF NOTICE LF.T.,F.U.T, - 1% per month or fraction M.C.R.T. * - 1% per manth or fraction Liens for Cor oration Taxes arise under Section 1401 of the O.F.T. - 18% per annum Fiscal Code, 72 P.S. Section 1401, as amended. Gene_ra_l~Rul~: According to the .Fiscal Code. the Notice of Lien is automatically 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 i n er Section 345 of the Tax Reform Code of 1971, 72 P.S. Commonwealth shall have priority to, and be paid in full, before afterrJenl 1ax1982i,atherPA Departmentdof Revenueawl}ocatculate ar se u d any other obligation, judgement, claim, Lien or estate is sat- daily interest on 'all tax deficiencies using an annual interest Section 7345, as amended. isffed from a subsequent judicial sale or liability with which rate that will vaey from calendar year to calendar year. the property may be charged. Exception: The commonwealth does not The applicable interest rates are as follows. Liens for Realty Transfer Tax arise under Section 1112-C of maintain priority of tax liens over any existing mortgages or INTEREST: interest is calculated on a daily basis at the follow- 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 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 In000301 Factor I/1/d8 thru 12/31191 11% .000247 Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. RELEASE OF LIEN 1/1/92 thru 12/31/92 9% ,000192 1/1193 thru 12/31/94 7% ,000247 Liens for Fuel Use Tax arise under Section l3 of the Fuei Use The Secretary or his delegate may issue a Certificate of Release 1/1/95 thru 12131/98 9X ,000192 Tax Act, 72 P.S. Section 2614.13, as amended. of any lien imposed witft respect to any tax if (a) the liability 1%1%OO thru 1231%00 8% .000219 is satisfied, satisfaction consisting of payment of the amount 1/1101 thru 12/31!01 9% .000247 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed together with all interest artd costs in respect thereof. 1/1/02 thru 12/31/02 6% 00 164 or (b) the liability becomes legally unenforceable. 1/1/03 thru 12!31103 5% .000137 the Vehicle Code, (75 Pa. C.S. 9615). Exc ion: Interest on Corporation Taxes is computed after the 1/i/D4 thru 12/31/04 4% .000110 ieh s paid. 111!05 thru 12!31105 5% .000137 Liens for Inheritance Tax and Estate Tax arise under the In- 1/1/D6 thru 12131106 7% .000192 heritance and Estate Tax of 1982. Act of December 13, 1982, P.L. 1/1/O1 thru 12/31f07 8% .000219 CLASSES OF TAX 1/1/08 thru 12/31/ii8 7% .000192 1086, No. 225 Section 1 et. seq., 12 Pa. C.S.A. Section 1701 et. 111/09 thru 12!31109 5X .000137 seq. (for decedents with date of death prior to December 13. C S (O1) Capital Stock Tax 1/1/10 thru 12/31!10 4% .000110 1982, liens arise under the Inheritance and Estate lax Act of F F {02} foreign Franchise Tax 111 11 th 12~31/i2 3~ OOj~482 1961, 72 P.S. Section 2485 - 101 et. seq.). C,L, (03) Corporate Loans Tax ---4axes ~~ia ecome delinquen on or before Dec. -1981 C.N.I. t04) Corporate Net Income Tax will remain a constant interest rate until the delinquent Liens for State or State and Local Sales, Use and Hotel C.I. (05) Corporation Income Tax balance is paid in full. Occupancy Tax and Public Transportation Assistance Fund Taxes G.R. 110) Gross Receipts Tax ---Taxes that become delinquent on or after Jan. 1,1982 are and fees arise under Section 242, Act of March 4, 1971, No. 2 as p,U,R. (20) Public Utility Realty Tax subject to a variable interest rate that changes each amended, 72 P.S. Section 7242. S.T. (30) Shares Tax calendar year. g,L, (40) Corporate Loans Tax (Banks) ---Interest is calculated as follows: INTEREST ~ BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax DAILY INTEREST FACTOR. Vehicle Code, (75 Pa C.S. 9815). G.P. (60) Gross Premiums Tax M.I. (10) Marine Insurance Tax * Use this rate for M.C.R.T,/IFTA effective Jan. 1, 1996. C.A. (8Q) Cooperative Associations Interest rates prior to 1988 may be obtained by calling PA Liens for Liquid Fuels and Fuels Tax, and the tax imposed in p I T PA Income Tax (PA-40) Section 9542 of the Vehicle Code (75 Pa. C.S. 9502) arise under E M T PA Income lax (Employer Withholding) Dept. of Revenue Taxpayer Service & Information Center, Chapter 90 of the Vehicle Code, (15 Pa. C.S. 9013). (717) 787-1064.