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Home My WebLink About12-7642 !a ~ 7~ ~~ ~j~~ ~ 7~r~ PA DEPARTMENT OF REVENUE i l BUREAU OF COMPLIANCE Pennsy van a ~ LIEN SECTION PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 REV-159 LN 00 CE%EL (30-04) ~ ; ~..... 1~..~.. ., ._{ . t'. $ J °. - ' I tr ~T) (_7 Flm ~ ye ~ ~:.~~ -~G ~; .-~; ,-. ~ r~i ~' yam, c'"' - - __ ~^~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA - NAME AND ADDRESS: STEVE BAKER IND AND AS PRESIDENT OF BAKER CARBURETION INC 6354 BRANDY LANE MECHANICSBURG PA 17050 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Rursuant to the lays of the Lo~wnwealth of PennsYlrania, there is herevith transeittea a certified copy of a Tien 2 0 2 3 8 5 0 6 3 to ne entered of record in your ooentr CLA55 DF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 A 5 6 EMPLOYER 10/08-12/08 JUN 12 2012 022405-01 0.00 150.17 EMPLOYER 01/09-03/09 JUN 12 2012 022405-01 0.00 102.16 SALES 04/08-06/08 JUN 12 2012 022405-01 372.60 627.22 SALES 10/08-12/08 JUN 12 2012 022405-01 0.00 100.41 SALES 01/09-03/09 JUN 12 2012 022405-01 0.00 90.65 TOTALS 5372.60 $1070.61 INTEREST COMPUTATION DATE D E C 2 5 2 0 1 2 FILING FEE(S) 521.50 The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) 0 ~ $ 1 ~ Pennsylvania certifies this to be a true and correct copy of alien against the above-named • , taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL INTEREST and which, after demand for payment thereof, remains unpaid. The 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 $ 1 1 0 2. 1 1 ~~~~~ ~ar.so IJD PEEP SEP 26 2012 G~~1lo&~~~55 SECRETARY OF REVENUE DATE a87 7'O d (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA V. STEVE BAKER & BAKER CARBURETION INC NOTICE OF TAX LIEN Filed this day of CLERK (or Register) LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the fiscal Code, 72 P.S. Section 1401, as amended. ariseeunde~rSectiona345nofmtheaTaxnRefopmoCodeWofh197tl,n72TPxss Section 7345, as amended. the LTaxsReformeCode ofa1911r 72xPaS~sSecttlon 8112~Cn aslamended. 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. 1982,(1lensear~setunderhthetInhertltancepandrEstatecTabeAct3uf 1961, 72 P.S. Section 2485 - 101 et. 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. 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 (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General information: the0timerot~settaementn(assessmetlt)nand are liensluponethe~frany chiles and property, both real and personal, with no further no- tice. The filing of a Notice of a Lien with a county prothonotary is not a requisite, and the lien remains in full force and validity without filing or revival until paid. Inheritance Tax Liens are liens on real estate which continue unti the tax is paid. Personal Income Tax Em to er Withholdin Tax Realt Trans- fer lax Sa es and Use ax Li ui Fuel Tax Fuels Use Tax Motor Carriers Road Tax Motorbus Roa Tax Oi Com an Fran- chise Tax and Li uid Fue s and Fue s Tax lens are lens upon the ranchises as wel as rea and personal property of tax- pecord~byuthenprothonotaryyofathebcountytwhe~easuchoprope~tyfis 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: thonotaryeofatheocounty pnowhich~the propertycsubjectetorthe whether tangible ordinbangibleeinatheoofficeoofltheoprothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE General Rule: According to the Fiscal Code, the Notice of Lien is automatics y revived and does not require refiling of the commonwealtheshallohavelpriorAty tot~andobeLpaidfinePubl,tbefore 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. Exception: 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 filed. 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 lien imposed with respect to any tax if (a) the liability assesseditogether~withtall interestnendfcostsein ~espectathereof, ExceDbtione lInterest on cCorporationyTaxesf~sccomputed after the iel~ n is paid. CLASSES OF TAX C.S. F F (O1) Capital Stock Tax . . C.L. (02) (03) Foreign Franchise Tax Corporate Loans Tax C.N.I. C I (04) Corporate Net Income Tax . . G R (05) Corporation Income Tax . . P.U.R. (10) (20) Gross Receipts Tax Public Utility Realty Tax S.T. (30) Shares Tax B.L. N.E. (40) (50) Corporate Loans Tax (Banks) Net Earnings Tax G.P. M I (60) Gross Premiums Tax . . C.A. (70) (80) Marine Insurance Tax Cooperative Associations P.I.T. E.M.T. PA Income Tax (PA-40) PA Income Tax (Employer Withholding) S. & U. State Sales and Use Tax L.S. & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax IN. 8 EST. Inheritance and Estate Tax F.U.T. FuelsdUseeTaxT(Dieseloande5pecial Fuels) M.C.R.T. Motor Carriers Road Tax O.F.T. Oil Franchise Tax M.T. Public Transportation Assistance Fund Taxes and Fees BUS Motorbus Road Tax L.F. 8 F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due (column 5) 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, 1981, interest is imposed at the following rates: C.S.,F.F „ C.L.,C.N.I. - 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 fraction P,I.T.,E.M.T. (due date to payment date) S.& U. - 3/4 of 1X per month or fraction R.T.T. - 3/4 of 1X per month or fraction IN. & EST. - 6% per annum L.F.T.,F.U.T. - 6% per annum - 1% per month or fraction M.C.R.T. * - 1% per month or fraction O.F.T. - 18X per annum afte~rJan~ 1ax1982hatherPAoDepartmentdof Revenueawillocalculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year to calendar year. The applicable interest rates are as follows. INTEREST: I**erest is calculated on a daily basis at the follow- ing rates. Delinquent Date Interest Rate Daily Interest Factor 1/1%92 thru 12%31%92 11X .000301 1/1/93 thru 12/31/94 j% .000247 1/1/95 thru 12/31/98 .000192 1/1/99 thru 12/31/99 jg .000247 1/1/00 thru 12/31/00 9% .000192 1/1/O1 thru 12/31/01 .000219 1/1/02 thru 12/31/02 5% .000247 1/1/03 thru 12/31/03 .000164 1/1/04 thru 12/31/04 SX .000137 1/1/05 thru 12/31/05 .000110 1/1/06 thru 12/31/D6 7X .000137 1/1/07 thru 12/31/07 .000192 1/1/08 thru 12/31/08 8% .000219 1/1/09 thru 12/31/09 7% .000192 1/1/10 thru 12/31/10 qg .000131 1/111 th~k 12631/12 .000110 -- axes at ecome delinquent on or before Dec00~4821981 will remain a constant interest rate 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. INTERESTestBALANCEcOFdTAX UNPAIDIXWNUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. ** Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064.