HomeMy WebLinkAbout12-7091BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
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ACUNA, JAIME
105 N HANOVER ST
CARLISLE PA 17013-2422
Pennsylvania ~
DEPARTMENT OF REVENUE
REVK-159 (12-11) REVOOOK9 DOCEXEC
CERTIFIED COPY OF LIEN ,~ 0~l t ~V ~
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
E I N :................................................ 27-4281454/000
Notice Date :....................................October 20, 2012
Notice Number :...............................679-718-612-101-5
To the Prothonotary of said court: 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 ACCOUNT ID pE OD PE OD TAX TOTAL
BE IN END
SALES 85277274 01-01-11 03-31-11 939.26 1,157.16
SALES 85277274 04-01-11 06-30-11 1,101.52 1,348.84
SALES 85277274 07-01-11 09-30-11 953.64 1,160.57
SALES 85277274 10-01-11 12-31-ti 742.62 898.15
SALES 85277274 01-01-12 03-31-12 172.04 206.79
TOTAL: 3,909.08 4,771.51
FILING FEE(S): 21.50
SATISFACTION FEE(S): 10.00
SETTLEMENT TOTAL: 4,803.01
INTEREST CALCULATION DATE: 01-13-13
The undersigned, the Secretary of Revenue or authorized delegate of the Commonwealth of 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 therein due from such taxpayer and which, after demand for
payment thereof, remains unpaid. The amount of such unpaid tax, interest, additions or penalties is a lien in favor of the Commonwealth of
Pennsylvania upon the taxpayer's property -real, personal or both - as the case may be.
ARY OF REVENUE
(OR UTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
October 20, 2012
DATE ~~
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CWEALTH t3F PEt~BYLVANA
VS
ACUNA, JAIME
NOTICE t3F TAX LIEN
filed this .day of
at m.
t'iLA~QF THE FILt1+~~1Q77C~ FORM..
PLAGE OF FILING: The notice of Tien shad be filed: (a) In the case of Rea
Property, in the office of the Prottwnotary of the county in which the propert}
subject to the teen fs situated and (b) in the case of Persona! Property, whether
tangible or intangible, in the offh;e of the Protteonotary of the county M whicf
the property sutrject la lien is situated.
A~7'OMA)~fsI1L. ~ lllf}TiC~,,,~10 A~Q~t7'Y OF NOTICE
C~t~,E R~ According to the Fiscal Code, the tdotice of Lien g
autorr~ revived and does net regpire ref~ng of the Notice by the
Commonwealth. Any Notice of Lien filed by the Commonwealth shall have
priority to, and be paid in fit, before arty'oiher oblssn, ' ~ ~, claim,
lien, or aerate is satisfied from a tuEticiai sale or N~ t~y with which
the property may tx4 charged. Ek f The Commonweaftt7 does not
maintain priority of tax hens over arly ex7sfing morfgapes or liens which are
.property recorded at the time that the tax lien is hied. SEA: Act of December
12, 1994, P.L. 1015, No. 138.
RELEASE OF LIEN
~;. ~,a~t1?:1.~-~
Liens for Corporation .Taxes arise. under. Section 1401 of ttte Fiscal Code, 72
P.S. Section t404, Sts amerced.
Liens for Personal Income Tax and Emp~sr Withholding Tax arise under
Section 345 of the Tax Reform Code of 971, 72 P.S.. Secticfrt 7345, as
amended.
Liens for Realty Trat~fer Tax arise under Section 1112-C of the Tax Reform
Code of 1971, 72 P:S. Section 8112-C, as amended.
Liens for Liqukt Fuels Tax arise under Section 13 of the Liga~t 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 Carvers Road Tax arise under Chapter 98 of tl~e PA Vehicle
Code, (75 PA. C.S. 9615).
Liens for Inheritance Tax and Estate Tax arise under the Inheritance and
Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section
1 et. seq., 72 PA. C.S.A. Section 1701 et. s~q..(For dec;endants with date of
death prior m December 13, 1982, liens arise under the Inheritance and Estate
Tax Act of 1961, 72 P.S, Section 2485 - 101 e!. 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. Secton 7242.
Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code; (75
PA C.S. 9815).
DENS FOR TAX!~$„PE~LT~ ANtI' tNTEfiEST
GENERAL INFORMATION:
ation Tex Lig~ provided under the Fiscal Code arise aT the time of
sett errront (assessment) and are liens upon the franchises and property, both
real and personal, with no further Nrx'. The filing of a tJotice of Lien with a
county Prothonotary is rxst a rec~iisrte, and the lien remains in full force and
validity without flir~7 of revival until paid.
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
P I I m T r T R Tr r T
are n8 Uri 1711 ` ,
property o taxpayers, but only after they have been entered and trf
record by the Prothonotary of the county where such property is situated and
shall not attach to stock. of goods, wares, or merchandise regularly used in the
ordinary course of twsiness of the taxpayer. The lien has prMrity from the date
of entry of record.
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a certificate of release of any Ggn imposed
with respect to any tax if: (1) the Nabafity is satigtied, satisfa&tion consisting of
paymenf of the amount ~sessect tatter aitt inteatpgl a7xi costs in re~7ect
thereof; or (2) the ~abiGty has become IegafMy unenforceable. F_)CCEPI'ION:
Interest on Corporation Taxes is corr~ted SfEer a lien is paid.
~TTL,F~NT OF A~COUt~f
The 'Total" column (Column 6) for each type of tax listed on this Notice of Lien
includes the' balance of tax clue {Column 5) plus assessed additions and(or
panellise, and assessed artd accrued interest up io the interest computation
date on the face of tills notice.
If_payment or settlement of account is made after the interest computation date
the payment must Include the lien fipng costs and' acxiued interest from the
interest computation date to and through the payment date.
For any delinquent taxes due on or before December 81, 198t, interest is
imposed at the following rates.
C.S„ FF., C.L., G.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
C.C, G:R., G.A:, S.T. - 6 % PEFI ANNUM (DUE DATE TO PAYMENT DATE)
B.L., N_E:, G.P:, M.I. • 6% PER ANNUM ((DUE DATE TO PAYMENT DATE)
P: U.R.. - 796 PER MONTH bR FRAGTfON (I]UE DATE TO PAYMENT-DATE)
RLT., E.M.T. :314 OF 1 % PER MONTH OR FRACTION
S: 8 U. - 314 OF 1 % PER MONTH OR FRACTION
R.LT. - 6°.6 PER ANNUM
INH $ EST. - 696 PER ANNUM
LF.T., F.U.T. - 1% PER MONTH OR FRACTION
M.C. R.T. - 19h PER MONTH OR FRACTiOry
O.F.T. - 7890 PER ANNUM
For alt taxes that are originally due and payable on and after January 1, 1982,
the PA Department of Revenue will calculate daily interest on all tax
deficienaes using an annual interest rate that will vary from calendar year.
Interest is calculated on a daily t~asis at the following rates:
DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
117184 THRU 12/31/84 f 1°,6 000301 -
1/7/85THRU 12f37785 f3% 000356
111186 THRU 12131186 10°I 000274
1/f/87 THRU 12F3f787 9°h .000247
111191 THRU 12/37/91 17°h :000301
t/iJ92 THRU 12/37/92 9°h .OD0247
7/1!94 THRU 12/31/94. 7°!0 000182
7/1195 THRU 12/31/96 9% :OD0247
1/1,'98 THRU 12/31/99 7% .000192
t It /OD THRU 12/31/D0 8°1° .000219
1/VOt THRU f2l3t/O7 9°! OOD247
111102 THRU 12/37102 B% 000}84
i/1 !03 THRU 12131/03 5% .000t 37.
tl1I04THRU12131(04 4% .00011D
1/1/05 THRU 12/31/05 5% 000137
1 /1106 THRU 12!31 /06 7°k -000792
1; iJ07 THRU 12/31/07 89% .000219
1!1/08 THRU 72/31!08 7°6 AOOt82
1/1/09 THRU 12131/09. 5% OD0137
711110THRt112/31l10 4°k .000110
117/11 THRU 12f31112 3% OD0082
---Taxes that become delinquent on or before Dec. 3f, 1981 are subject to
a cxinsiant interest rate unfit the de~quent balanee is paid off.
---Taxes that become delinquent' on or after Jan. 1, 1982 are subject to a
variable interest rate that changes each eal~dac year.
---Interest is calculated as folbws:
INTEtR&,~'!~ ; T ,~~,..:, ~ 43AY5