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Home My WebLink About12-5641 _ _ _ ~ T _ _ _ PA DEPARTMENT OF REVENUE Pennsylvania BUREAU OF COMPLIANCE LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 r ~ ~ ' 0 ~ ~ ' HARRISBURG PA 17128-0946 i.~ 0^{~`+i~.~: ~ ~k REY-159 LM DOCEXEC (10-09) ~ 5EP t 0 pit 3; ~ 5 2Q1 CUM~~~LA~Q ~O~N~Y EN~S~I.VAt~I Q e i C~~~ ~a s~ ~ COURT (~iF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: SEKI KIM HYOSOON KIM 1115 DRY POWDER CIR MECHANICSBURG PA 17050-1976 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the lays of the Coxonwealth of Penn~Ylvania. there is herewith transmitted a csrtifiee coon oA a lien 175_70-0662 to ne enterea of repo re in rover cownty CLASS OF TAX PERIO(I DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX TOTAL TAX (OR DUE DAT~) SETTLEMENT NUMBER 1 2 3 4 5 6 P.I.T. 2007 APR O1 2011 P78237 398.93 695.91 P.I.T. 2010!, SEP 23 2011 N02687 794.00 883.59 TOTALS S1192.93 51579.50 INTEREST COMPUTATION DATE 0 CT 2 5 2 0 1 2 FILING FEE(S) 521.50 The undersigned, the Secretaryy of Rev nue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) Pennsylvania, certifies this to be a ue and correct copy of alien against the above-named 5 1 0 . 0 0 taxpayer for unpaid tax, interest, ad ~tions or penalties thereon due from such taxpayer ADDITIONAL INTEREST and which, after demand for payment t ereof remains unpaid. The amount of such unpaid tax, interest. additions or penalties is a {ien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, p rsonal or both, as the case may be. SETTLEMENT TOTAL $1 11.00 ~ Q ~}tai AUG o2 2012 ~ ~ssgSsa SECRETARY OF REVENUE DATE ( J (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE j LIEN FAR TAXES, .PENALTIES AND INTEREST L.S& & U. Local Sales and Use Tax _ _ _ R,T.T. Realty Transfer Tax. General information: IN.B EST. Inheritance and Estate Tax Cor oration T x L1 ns provided under the Fiscal Code arise at L•f•T. Liquid Fuels Tax.{Gasoline) Q~ f.U.T. Fuels Use Tax (Diesel and Special fuels) the time of set ement (assessment) and are liens upon the fran- M C R T Motor Carriers Road Tax COMMONWEALTH OF PENNSYLVANIA chses and property, both real and personal, with na further no- O,F.T, Oil Franchise Tax tiC :The filing of a Notice of a Lien with a county M T Public Transportation Assistance Fund Taxes and Fees pro onotary is not a requisite, and the lien- remains in full BUS Motorbus Road Tax y , force and validity without filing or revival. until paid. L.F. & F.T. Liquid fuels and fuels Tax S EK I K I M I h rit nce Tax Liens are liens on real estate which continue & HYDSODN KIM unti he-ax is paid. SETTLEMENT OF ACCOUNT. P rson T n T x Em to er Wi hh 1 in T x Re It Trans- The "TOTAL" (column 6) for ea.cR type of tax listed do this fer ax 1 x L i rue s Use ax Notice of Lien comprises tine balance of taz dne (column 5) plus Mo or ri r d ax r s am a r n- assessed additions andlor penalties and assessed and accrued c ise a n i u s e :ens are ens upon interest to the interest caASputatiaa date on the face of .the N07ICE OF TAX LIEN t e ranc ices as we as rea and personal property ofi tax- Notice. payers, trot only after they have been entered and tlocketed-of If payment or settlement of the account is made after the in- record by the prothonotary of the county where such property is terest computation date, the. payment must include the;3ien fil- situated. These liens shall not attach to stock af'goods, wares, day of or merchandise .regularly sold in the ordinary course of business in¢ costs and accrued. interest from the interest computation -ilzc this 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 th6 following rates: .PLACE OF FILING NOTICE FORM C.S.,F.F.,C.L.,C.N.L - 6% per annum (due date to payment date) C.I.,G.R.,C.A..S.7. - 6% per annum (tlue date to payment date) Place of filing: The Notice of Lien shall be filed: B.L.,N,E.,G.P.,M.I. 6%% per month otlufracteono payment date) (a) In the case of real property, in the office of the pro- P.U.R. (due date to payment date) CLERK (or Register) thanotary of tite County in which the property subject to the - 3/4 df 1S per month or fraction lien is situated and {b) in the case of personal property. P.I.T.,E.M.T. _ 3/4 of 1X per month or fraction whether tangible or intangible in the office of the prothonotary S.& U. - 6% per annum of the county in which the property subject to lien is situated. RNT.~•EST. - 6% per annum LIENS FOR TAXES AUTOMATIC RfY1YAL OF NOTICE AND PRIORITY OF NOTICE L.f.T.,F.U.T. - 1% per month ar fraction M.C.R.T. * - i% Der month or fraction O.F.T. - 18% per annum ~izns for Corporation Taxes arise tinder Section 1401 of the General Rule: According to the.Fi5ca1 Code. the Notice of Lien `.scat Cede, 72 P.S. Section 1401, as amended. is automat~caliY revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the Liens for Personal income Tax and Employer Withholding TPxss commonwealth shall have priority to, and be paid in full, before afte~rJan~ 1ax1982hatherPA Departmentdof Redenueawillocalculate arise under Section 345 of the Tax Reform Code of 1971, 72 any other obligation, jud ement, c1a~m, lien or estate is sat- daily interest on all tax deficiencies using an annual interest Section 7345, as amended. isfied from a subsequent ~udicial sale or liability with which rate that will vary from calendar year to calendar year. the property may be charged. Exception: The commonwealth tloes not The applicable interest rates are as folTaws. 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 1911, 72 P.S. Section 8112-C, as amended. isefiled~cSeerActroPeDec.r12 rd994atPthe 1015,tNo. 138,tax lien ingDelinquent Date Interest Rate Oaily Interest Factor 111188 thru 12/31191 19% .000301 Liens for Liquid Fuels Tax arise under Section 13 of the vci FpS E OF L IE N 1/1192 tfiru 12/31792 .000247 Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. 1/1193 thru 12/31{94 .000192 .000247 Liens for Fuel Use Tax arise under Section 13 of the fuel Use The Secretary. or his delegate may issue a Certificate of Release 1/1/95 thru 12!31/98 9X .000192 1/1100 thru 12!31/00 8% .000219 Tax Act, 72 P.S. Section 2614.13, as amended. os satisfiedjmsatisfacthonecansisting oftpaymentaoftthelamountty 1/1101 thru 12l3IlO1 9% .000247 1/1/02 thru 12(31/02 6% .000164 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed together with all interest and costs in respect thereof, 1/I/03 thru 12131/03 .000137 the Vehicle Code, (75 Pa. C.S. 9615). or (b) the liability becomes legally unenforceable. 1/1104 thru 12/31!04 4X .040110 Exce tion: Interest on Corporation Taxes is computed after the 1!1/05 thru 12/31105 .000137 en is paid. 1/1/06 thru 12/31!46 •040192 Liens for Inheritance Tax and Estate Tax arise under the In- 1/1/O7 thru 12/31 /O7 8X% .000219 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. CLASSES OF TAX 1/1/0$ thru 12/31/08 z .004192 1086, No. 225 Section 1 et, seq., 72 Pa. C.S.A. Section 1701 et. 1!1/09 thru 12/31/09 4% .00 137 .440114 seq. (For decedents with date of death prior to December 13, C S (Ol) Capital Stock Tax 1/1/10 thru 11,2//31110 0000821981 1982, liens arise under the Inheritance and Estate Tax Act of F F (p2} Foreign Franchise Tax 1/_1.4azesh~~iat24ee1t>~e delinquent on or before DeC. 31 1961, 72 P.S. Section 2485 - 101 et. seq.). C,L, (03) Corporate Loans Tax will remain a constant interest rate until the delinquent C.N.I. (04) Corporate Net Income Tax balance is paid in full. Liens for State or State and Local Sales, Use and Hotel C,I, (05) Corporation Income Tax ---Taxes that become delinquent on or after Jan. I, 1982 are Occupancy Tax and Public Transportation Assistance Fund Taxes G.R, (10) Gross Receipts Tax subject to a variable interest rate that changes each and fees arise under Section 242, Act of March 4, 1971, No. 2 as p,U,R, (20) Public Utility Realty Tax calendar year. amended, 72 P.S. Section 7242. S.T. (30) Shares Tax ---Interest is calculated as fOllawS: g,L, (40) Corporate Loans Tax (Banks) INTEREST = BALANCE OF TA% 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. (70) Marine Insurance Tax * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996-. C.A. (80) 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) Dept. of Revenue Taxpayer Service & Information Center, Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under E,M.T. PA Income Tax (Employer Withholding) (717) 787-1064. Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013).