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HomeMy WebLinkAbout12-7101BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0946 ~: r, 9 2 . L t~~l'trf ~' ~ ~`,s'~Ci~ .1~ ~ s~riLl-~~~D COU~~~`U` MCKINNEY, CYNTHI~~~~~-~~~~ 6250 CARLISLE PIKE MECHANICSBURG PA 17050-2305 Pennsylvania r, DEPARTMENT OF REVENUE REVK-159 (12-11) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN -eta--~io~ ~~~~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 27-0814766/000 Notice Date :....................................October 20, 2012 Notice Number :...............................679-329-712-101-5 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 TAX TAX TAX TOTAL PERIOD PERIOD BE IN ND SALES 84919399 03-01-12 03-31-12 225.76 282:65 SALES 84919399 04-01-12 04-30-12 358.39 429.86 TOTAL: 584.15 712.51 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 744.01 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. S ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE October 20, 2012 DATE ~ ~ ~' O`~~.~ ~I.S~/ Ck-~ log CQM~IIE)MWEALTH Of PEtYLVlkfi!!A VS MCKINNEY, CYNTHIA L NOTICE OF TAX LIEN filed this day. of at m. ~IraR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1.+184, as'antended. Liens for Personal. Income Tax and Empbyer Withholding. Tax arise under Section 345 of the 'Tax Reform .Code of 1971, 72 P.S. Section 734ti, as amended. Liens for Realty Trar~fer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.S. Section 811.2-C, as amended. Liens for Liquid Fuels Tax arise under Section t3 of the Liquid Fiats Tax AGt; 72 P.S. Secpon 2131`1-M, as amended. Liens far Fuel Use Tax arise under Section 13 of the. Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise underv Chapter 96 of the 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, 19132, P.L. ftl~, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (Far decendartts with date of death prior to December 13, 1982, Gans arise fuller the lnftentance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq.}, Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Punic Tra~spoftation Assigtancx3 FtxrEf Taxes -and Fees arise under Section 242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 ofi PA Vehicle. Code, (75 PA C.S. 9815). TAXES. PIewNALT1ES ANP l#IlT~i~ST GENERAL INFORMATION: n ins provided under the Fiscal Code arise at the time of merit assessment) and are liens upon the franchises ancf property, both real and personal, M.,;:f,~, # r N 'ce, The fling of a Notice of Lien with a county Prothonotary is not a raga' te, and the-lien remains in full force and vatirJity without tingg of revival unfit paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Pe rill T E r r T R T T . ns are' ~ r property n taxpayers, but only after they have been entered and of recerd by the Prothonotary of tyre courtly where such property is siRr9led and shall not attadt to stock of pools, wares, or merchandise regularly used in the ordinary nurse of business of the taxpayer. The lien has priority from the date of entry of record. P~J!~-©F Ti~..Flj,#llLi 1~TfG6 F(~ttl' PLACE OF FILING: The notice of lien shaft be filed: (a) In the case of Rea Properly, in the otfxe of the Prothptt~otary of the county in which the propert} subject to the lien is situated arid. (f?) in the case of Pi~rsonal Property, whether tangthte or intar~Dbe, in ttte offfce of the Prothonotary of the county in whicY the property subject to lien is sttualed. AItT~Q~..At~_iTi,..Y OF kQTIGE ~F~ L R Accoe*~rttp ixs the Fiscal Code, the Notice of Lien is autom y revived and does rx4 regwire refit of the NoticB by the Gommonweatth. Any tJotioe of L[gn filed' by the Commortvr~;r shall have priority to, and tae paid in fuA, beftlre any otfter obion, ~ t, claim, -ken, or estate is satisfied from a t jurffCiat 73ate or li by wittl wtuch the property may be charged. The Commanwea#tt does not maintain priority of tax ~er~ over ally ex+eCing or liens which are properly retarded at the tinge that the tax ben is filed. EE: Act of December 12, 1994, P.L. 1015, No. 138. RELE I~aE Ot= LIEN Subject to such regulation as the Secretary or his dBlegate may prescribe, the Secretary or his de!®pate may issue a certiffcata of net®aee of any ken imposed with r®s{~ect to any ta~c if; (1} the Fagbillty is satisfied, satisfaction consisttnq of prayml~arl ~ the aatount asss~eld toes vrith teN iralerest anal costs in respect thereof; or (2) the liabikty ftatl become ley~y unenforeeatbte. IXCEPT1pN: Interest an Corporation Taxes is wed aft~xa liem is paint. SETi'~ OF AGt:4UNT The "Total" column (Column 6) for each type of tax listed on this Notice of Lien. includes tt9e tsalance of tax dut3 (Co~mn 5) plus asd addkfons and/or pens, and assr~rssed and aoe+ued interest up to the interest computation date on the fees of ttlis notice. If payment or settlement of account is made alter the interest computation date the payment must include the lien fftiltg crxsts and accrued interest from the irttettet~ ooittpufation date to and through the payment date. For any delinquent taxes due on or before Decemher 31, 1981, interest is imposed at the following rates. C.S., F.F., C.L., G.N.I. - 6°!, PER ANNUM (DUE DATE TO PAYMENTbATEy C:1., (i.R., C.A:, S.T: - 6% PER ANNUM{DUE DATE TO PAYMENT DATE) B.L., N,E.; G.P., M.I. - 6% PER ANNUM (>3.tt~ E t]A'rE t0 PAYMENT DATE} P,U.R,. - 1% PER MONTH R FRACTION (DUE DATE TO PAYMENT DATE) P.LT., E.M.T - 3!4 OF 1 % PER fAONrH OR FRACTION S. & U. • 3l4 OF t% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & E$T. - B % PER ANNUM L;F.T., F:U:T. - t% PER MONTH OR FRACTION M.C.R.T. - t% PER MOMH 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 Department of Revenue will calctrtate daily inrterest on all tax deficiencies. using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following races: DELINQUENT DATE INTEREST RAZE 'DAILY INTEREST FACTOR 111184 THRU 12131!84 1 tote 000301 i11i85THRU 12!31/$5 13% .000356' Vt B5 THRU 1?131/88 1tY°k pi1D274 111 /87 THRU 12131 /87 9°/n .0002d7 111191 THRU t2131r91 ti% .000301- 1!1!92 THRU 12131/92 9oro' .000247 1/1/94 THRU 12/31/94 7°,6 000192 J71FJ5 THRU 72131/98. 9% .000247 117199 THRU t2131~9'9 7% OOOt 92 111100 THRU 12131 100 8% .000219 1/trot rHRU 12/31!01 9% .000247 1/1102 THRU t2J3t102 B% 000164 1!1/03 THRU 72/31 N3 5% .000137 171ID4 THRU 52131/04 4°10 .000110 1!1105 THRU 12131!05 5% 000137 1!1/08 THRU f$131/06 7.k 000192 v1ro7 Tt~u s2ra>ro7 8% 000219 111RJ8 THRU 1Pldtt~8 T%' OE>0192 111109 TWfl11 721911019 5% 000937 1n/1oTreau 721stno a~io oaollo 5!5151 THRU 12J31f12 3°fo .000082 ---Taxes that become delinquent on or before Dec. 31,'.1981 are subject to a constant interest rate until t~lF1 dekrtquent balance is paid off. ---Taxes that become decent do or after Jan. 1, 1"9132' are subject to a variable interest rate that che'{~BS each ealsndar year. ---Interest is ca~ulated as fotfaws: ItJTEt'~8'T = ~S QiF T~ :QF DAYS ~C