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Home My WebLink About12-7466PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 2~t DEC I ~ PM i ~ Z 4 ~Y Pennsylvania ~ DEPARTMENT OF REVENUE REV•159 CM DOCE%EC (1D-09> .~~k~y~ (a'vi1 ~ la r COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the lays of the Cowonrealth of Pennsylvania. the ra is he re.i th trans.i tt sd a certi ti ea copy of a lien to he enteraa of rerora in voyr county CERTIFIED COPY OF LIEN 211-58-9863 MATTHEW J GILBERT 123 HOLLY DR MECHANICSBURG PA 17055-5527 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL I 2 3 4 5 6 P.I.T. 2007 FEB 07 2012 R78372 928.00 1392.99 TOTALS 5928.00 51392.99 INTEREST COMPUTATION DATE JAN 2 4 2 0 1 3 FILING FEE(S) 521.50 The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) Pennsylvania, certifies this to be a true and correct copy of a lien against the above-named 5 1 0 • 0 0 taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL INTEREST and which aft r d m d f t th f i id T , e e an or paymen ereo , rema ns unpa . he amount of such unpaid tax, interest, additions or penalties is alien in favor of the Commonwealth of Pennsylvania ' upon the taxpayer s property, real, personal or both, as the case may be. / SETTLEMENT TOTAL i~~l~ /~ 5 1 4 2 4. 4 9 ~,~~~- Qvur~ zai. soP~ ~i NOV O1 2012 ~-~,~ 3V0 y qs SECRETARY OF REVENUE DATE Q (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE ~~~ o CQMMDNWEALTN DtP PENNSYLVANIA V. MATTHEM! J 6ILBERT NOTICE OF TAX LIEN Filed tFiiS_, _daY of at m. CLERK ~RegfsterJ s LIENS ~~JR TAXES .. ~ Liens for Corporation Taxes ~jse under Seeticn 1401 of the fiscal Cotle, 72•P.S. Section 14>yi; as amended. Liens for Personal lneome Tax and Employer Withholding Taxes arise under Section 345 of the Tax Reform Cede cf 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, 72 P.S. Section 6112-C, as amended. Liens for Liquid fuels Tax arise under Section 13 of the Liquid 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 Carriers Road Tax arise under Chapter 96 of the Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. seq. (For decedents with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq.). Liens for State or State and Local Sales, Use and Motet 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. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of the PA Vehicle Code, (75 Pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (15 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES ANO INTEREST General information: Corpora i n Ta Limns provided under the Fiscal Code arise at the time of :sett elaent (assessment)'an!~ are liens upon the fran- chises and property, both real and personal, with no Further no- tice. The filing of a Notice of a Lien with a county prbthonotary is not a requisite, and the lien remains in full force and validity without filing or revival until paid. Inherit nc .Tax-Liens are liens on real estate which continue anti the tax rs par . Personal Inc e Tax Em to er Withhdl in T x R 1 Trans- fer ax' Sa es an Use x Li i ax ue s s ax Mo or arriers oa ax otor us oa ax om an r - c f e x an i u~d ue s n ue s ax lens are ers upon the rant ises as we as rea and personal property of tax- payers, but ohly after they have tieen entered and docketed of record by the prothondtary of .the county where such property is situated. These liens shall not attach to stock of goods, wares, or merchandise regularly sold in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF FILING NOTICE FORM Place of filing: The Notice of Lien shall be filed: (a) In the case of real property, in the office of the pro- thonotary of the couhty in which the property subject to the lien is situated and (b) in the case of personal property, whether tangible qr intangible in the office of the prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE General R 1 : According to the Fiscal Code, the Notice of Lien is automatics y revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the commonwealth shall have priority td, and be paid in full, before any other. obligation, judgement,. claim, lien or estate is sat- isfied from a subsequent judicial sale or liability with which the property may be charged. ExCeotion: The commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is fired. See Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any 1i-en imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof, or (b) the liability becomes legally unenforceable. Exc~e tio~n: Interest on Corporation Taxes is computed after the iel• n is paid. CLASSES OF TAX C.S. (O1) Capital Stock Tax F.F. (02) Foreign Franchise Tax C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Net Income Tax C.I. (05) Corporation Income Tax G.R. (10) Gross Receipts Tax P.U.R. (20) Public Utility Realty Tax S.T. (30) Shares Tax B.L. (40) Corporate Loans Tax (Banks) N.E. (50) Net Earnings Tax G•P. (60) Gross Premiums Tax M.I. (70) Marine Insurance Tax C.A. (80) Cooperative Associations P.I.T. PA Income Tax (PA-40) E.M.T. PA Income Tax (Employer Withholding) S• A U. :State Sales and Use Tax l.S. B U. Local Sales and Use Tax R.T.T: Realty Transfer Tax IN, & EST. Inheritance ahd Estate Tak ~.f.T, Liquid Fuels Tax (Gasoline) F.U.T. Fuels Use Tax (Diesel and Special Fuels; M.C.R,T, Motor Carriers Road Tax G.F:T. Oil Franchise Tax M.T. Public Transpdrtation Assistance fund Taxes and =ee BUS Motorbus Road 7a'x L.F. & F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT the "TOTAL" (cglumn 6) for each type of tax listed on this Notice. of Lien comprises the balance of taz due (column 57 plus assessed additions and/or penalties and assessed and accrued interest to the interest computation date on the face of the Notice. If payment or settlement of the account is made after the in- terest computation date, the payment must include the .lien fil- ing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before Dec. 31, 1961, interest is imposed at the following rates: C,S.,F.F.,C.L.,C.N.I. - 6% per annum (due date to payment date) C.I.,G.R.,C.A.,S.T. - 6% per 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. - 1% per month or fragtion (due date to payment date) P.I.T.,E.M.T. - 3/4 of 1%'per month or fraction S.& U. 3/4 of 1% per mgnth or fracticn R.T.T. - 6% per annum IN. & EST. 6% per annum L.F.T.,F.U.T. - 1% per month or fracticn M.C.R.T. * - 1% per month or fraction O.F.T. 18$ per annum For all taxes that are originally due and payable on and after Jan. 1, 1982, the PA De artment of Revenue will calculate daily interest on all tax def4ciencies using an annual interest rate that will vary from calendar yea r to calendar year. The applicable interest rates are as follows. INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Delinquen t Date Interest Rate Daily Interest factor 1/1/88 thru 12/31/91 11% .000301 1/1/92 thru 12/31/92 9% .000247 1/1/93 thru 12/31/94 7% .000192 1/1/95 thru 12/31/98 9% .000241 1/1/99 thru 12/31/99 7% 000192 1/1/00 thru 12/31!00 8% . .000219 1/1/O1 thru 1 2/31/01 9% .000247 1/1/02 thru 1 2/31/02 6% 000164 1/1/03 thru 1 2/31/03 5% . 000131 1/1/04 thru 1 2/31/04 4% . .000110 1/1105 thru 1 2/31/05 5% 000137 111106 thru 1 2/31/06 1% . .000192 1/1107 thru 1 2/31/07 8% .000219 1/1/08 thru 1 2/31/08 7% .000192 1/1/09 thru 1 2/31/09 5% .000137 1/1/10 thru 1 2/31/10 4% .000110 1/1411 th~k -- axes a 2631112 3% atone delin uen on 00482 b f D c q or will remain a constant interest rat e ore e . 1981 e until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUM BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Use this rate for M.C.R.T./IFTA ef fective Jan. 1, 1996. ** Interest rates prior to 1988 may b e obtained by calling PA Dept. of Revenue Taxpayer Service & In formation Center (717) 787-1064. ,