HomeMy WebLinkAbout12-5788BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
RHODY, KAREN M ~
2 S HANOVER ST
CARLISLE PA 1701~~-3306
Pennsylvania
DEPARTMENT OF REVENUE
REVK-159 (12-11) REVOOOK9 DOCEXEC n
CERTIf1ED DOPY OF LIEN la" 570 / , ~~~~~
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
E I N :................................................ 20-4287943/000
Notice Date :....................................August 20, 2012
Notice Number :...............................881-853-312-081-5
To the Prothonotary of said ceurt: Pursuant to the laws of the
Commonwealth of Pennsylvania, there is herewith transmitted a certified
copy of a lien to be entered of record in your county.
1 2 3 4 5 6
TAX TYPE A CiOUNT ID TA)C TAX TAX
PERIOD
PERIOD TOTAL
B N N
SALES 91730 01-01-12 01-31-12 385.07 482
03
SALES 31691730 02-01-12 02-29-12 440.18 .
528.00
TOTAL: 825.25 1,010.03
FILING FEE(S): 21.50
SATISFACTION FEE(S):
10.00
SETTLEMENT TOTAL: 1,041.53
_ s
rfi
3
ev
--'
~
_
~z m
~~
-v
-
.rM„ ~
Y . 'Y./ ~ t Y7
..-.~
• .C' ~`
.~
~ ~.~
INTEREST CALCULATION CIATE: 11-13-12
The undersigned, the Secretary of
of a lien against the above-named
PaY~nt thereof, remains unpaid.
Pennsyvania upon the taxpayer's p
SfCF~fARY OF REVENUE
(OR UTHORIZED DELEGATE)
~al.~o 0o r~cfr
Cf Ico~5~l3I
~~ ~~b~3 s
~e or authorized delegate of the Commorwvealth of Pennsylvania, certifies this to be a true and correct copy
!r for unpaid tax, interest, additions or penalties therm due from such taxpayer and which, after demand fpr
amount of such unpaid tax, interest, additions or penalties is a lien in favor of the Commonwealth of
- real, personal or both - as the case may be.
PART 1 - TO BE RETAINED BY RECORDING OFFICE
August 20, 2012
DATE
S
COMIIAONiNEALTH OF RENNSYLYANIA
VS
RHODY, KAREN M
NCiT~E Of TAX LIEN
filed this
day. Df
at m.
Liens fior Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.S. SBCtion 14114, as amended.
Liens for Personal Income Tax and Emplpyer Withholding Tax arise ur~r
Section 345 of ~ Tax Reform Code of 1971, 72 P.S. Semen 794~i, as
amended.
Liens for R Transfer Tax arise under Section 1112-C of fire Tax Reform
Code of 1971, 2 P:S: Srectit-n 81 f P-C, ais amended.
Liens for Liquid Foals Tax arise under SecXion 13 of the Liquid Fuel's Tax Act,
72 P.S. Section 261 f •M. as amended.
Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S.
Sec~on 2614.13, as amended:
Liens for Motor Carriers Road Tax. arise under Chapter 96 of fire PA Vehicis
Godtde, (75 PA. C.S. 9645).
Liens for Inheritance Tax and Estate Tax arise under the Inheritance and
Estate Tax ACt elf t 9f32; Ac4 o~imber 13, t 982, P.L. 1086. No. 725 Secticm
1 et. seq., 72 Pik. C.S.A. Sew` 1701 et. seq. (for deo~ with elate Of
death prior m Depemtlec.l3, 'F1d, bens arise under fire irfieritance and Estate
.Tax Act of 198f , 72 P.S. Secaiv-+ +6485 - 101 et. seq.).
Liens for State, or State and ~ Safes, Use and Hotel Occupancy Tax and
Pubkc T tiara ` Fur-d Taxes and Frees arise under Section
242, Act of "h 4, 1'9~`I , t+~. ~ amended, 72 P.S. Sece~n 7242.
Liens for R,bfirbUS Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C:S. 9815).
LIENS ~ T~-at~as. iP~IIAl+.TB"r~i AIIiD ~sT
GENEf2~ INFC~RtvrtATION:
p-AVliaed under the Fiscal Code arise at the time of
rrts are liens upon the frarn~laes attd property, bes#1
real and .The fii~Q of a Nc4foe of Llert wtti1 a
cUUniy w~~ $ and the Nan rerr-sins in itrH force and
vaNdlty ~ ~~ urgrl paid.
Tax. t,~ are Dens on real estate which ~tinue until tax is paid
P
pF ' ~ jf~l'8, ~ Or7iy ttle)t f1$Ye 1 bbd Cif
record by Ilia ~1Dr~t4ry Of 1f1e COtJnty wire SUCH f im
shalt not atEach to stock o goods, wares, or mete y tad in the
ordinary course of business of file taxpayer. The lien has ~~j from Nye t
of entry of record.
PLA,~:OF THE FILING NQTIC~e FORM.
PLACE OF FILING; The Notice of lien shall be filed: (a) In the case of Real
Property, in'the office of the Prothonotary of the county in which Ilia property
subject to the lien is situated and (b) in the case of Personal Property, whether
tangible or intangible, in the office of the Prothonotary of the county in which
the property sut>lect to lien is situated.
AUTOMATIC REVIVAL OF N(3TIGE Qf~IO~ITY OIF f+~}„~
GENERAL RULE: According to the Fiscal Cone, the Ptotice of Lien is
automaticalBy revived and does not require r1nq of the tVoi~e by the
CommonweaNh. Any Notice of Lien filed hY the Cvmmorlweafth Khali h2ve
priority to, and be paid in lull, before any other Wit, %. claim,
Tien, or estate is satisfied from a swbs~equueennt ju~ciaf safe or ' ~rriith which
the property may be charged. EXCEPTION: The Commonweaatti does net
maintain priority of tax liens over any existing mo or liens. which are
properly recorded at the time that the tax Tien is filed. EE: ACf of December
12, 1994, P.L. f 015, No: 138.
RELEASE OF LIEN
Subject #o such regulation as the Secretary or his delegate may prescritre, the
Secretary or his delegate.may issue a ceitifiicate of nsleaese otany fifer irrrposed
with respect to any tax if: (f) the Lability is SAtisfied, satista~on oo~isl~ of
payment of the a nt assessed t+agetl-e~r with aHrr11t and oDSta ih ~t
thererrf; or (2) thF~+ has bet;arne Y un®Itforrrel~rle. 'c~~N:
interest on Corporation Taxes is computed airier a lien is peed.
SETTLEMENTQ~ ACCOUNT
..The "Total" column (Column 6 for each type of tax list®d on this Notice of Lien
includes the t>alanee of tax due (Column 5) plus armed adds andlor
penalties, and asa8s&ed and accn~ed interest up to the irAsrest corrrputatlon
date on the' face of this notice.
If payment or settlement of account is made after the interest computation date
the payment must include the ben frGrlg costs and accrued interost from the
irAerest computation date to end througF+ the p8ymerlt dwte.
For any delinquent taxes due on or before December 3t, 1981, interest is
imposed at the folbwing rates.
C.S. F F., C.L., C.N.I.
C.l., G.R , C.A, S.T. - 6% PER ANNUM DVE DATE TO PAYMENT DATE)
- 696 PER ANNUM.#DUE DATE 70 PAY-~Nr DATE)
B.L., N E , G.P: M.I. - 896 PER ANNWM((DUE DATETD PAYAI~NT DATE)
~
P.U:R - i % PER MONTFi'bR FRACTI~
OATETO PAYMENT DATE)
P:I,T., E.M.T. - 3M OF i % PAR MONT}1 OR IDN
S. & U. -314 OF 1 % PER MDNTH OR FRACTION
R:T.T. - 6% PER ANNUM
INM 8'EST. - 6°h PER ANNUM
LF.T., F;U.T. - 1% PER MONTH CiR FRACTION
M.C!R.T. - 1% PER MONTH OR FRACTION
O:F.T. - 18% PER ANNUM
For alt taxes that are originally due and payable on and after January 1, 1982,
the PA D;rtent of Revenue wiN c~CUI$te dilly i~t Ur1 ail tax
deficiencies up an anntml interest rate that wiH vary ~orr1 car yegr.
Interest is cater on a wily b~is at the ~ rates:
DfLINDUENT DATE INTEREST RATE DAILY INTEREST FACTOR
1ltB4 THRU 12!31184 ti% .000~it
111!65 THRU 12131/85 .13°,6 000356
1/1186 THRU 12!31186.. 10% 000274
111/87 THRU 12131187 9% 000'147
111191 THRU 12!31191 11 % .000301
1/1/92 THRU 12/31/92 9% DO~t47
1!t/94 THRU 12141/94 7% 000192
1/1x95 rHRU 11131f96 s°~ 000247
111 /99 THRU 12131 /99 7'Yo 000192
.1!1/00 THRU 1213}/00 B% 009219
1!1/01 THRU 1Qf~ 1101 9% 7
1!1102 THRU.f?191N2 6% -
1/1/03 THRU 12131,93 5% 000737
i/1104 THRU 11/31/04 4% .000110
1 /1105 THRU 11131!05 5% 004137
111198 TMRU f 3T13i1L18 7% DDOtfl2
,ilro7rru~~g 7~ e% _OQ06i!19
1 /1106 THF3ii ~2J31108 7% 00019¢
1 /1109 Tf~I4U't~$11(19 5% 9001$'r
t n110 T1NiU 3P.1,lil10 4% OOQ410
111/11 THRU 12/1331112 3% Op1fOB2
---Taxes that become die&riquent o n or before Dee. 31, f 981 are subject to
a court inllere~t rate ur+i~ the fnquestt ~~ off.
---Taxes that batx~rrre ~M' °pn of- tt1 Jan. 1; -are subject to a
variable interest retie thHt Chimes each r year
---klterest is calou#~el as ws:
INTT~ .' ~ ~ I~!llf3