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HomeMy WebLinkAbout13-005913- ~~5~' ~ iv ~ ~ i~~' penn~~ylvania ~~~~ DEPAFTMENTO~ Rt:VEV11E BUREAU OF COMPLIANCE PO BOX 280946 FEVK-759 (12-' 1) iiEV000C9 DCCE X-C HARRISBURG PA 17128-0948 RUNKLE, JEREMY M 45 W KING ST SHIPPENSBURG PA 17257-1224 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN :............................................... 27-1055537/000 Notice Date: ....................................November 20, 2012 Notice Number :...............................727-811-912-111-5 To the Prothonotary of said court: Pursuant to ![he laws of the Commonwealth of Pennsylvania, there is herewith trans;rriitted 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 TOTAL pE OD PERIOD BE IN END SALES 84923115 01-01-10 03-31-10 754.66 1,148.31 SALES 84923115 04-01-10 06-30-10 615.99 931.18 SALES 84923115 07-01-10 09-30-10 667.05 1,001.57 SALES 84923115 10-01-10 12-31-10 1,023.07 1,475.17 SALES 84923115 01-01-11 03-31-11 0.00 43.8E3 SALES 84923115 04-01-11 06-30-11 0.00 113.43 SALES 84923115 07-01-11 09-30-11 0.00 61.49 TOTAL: 3,060.77 4,775.01 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 4,806.51 rya ~ ~.~. ~~ iv '--1 ~~ ~~.. ~ "ELF t'~ ~~ ~ 4m -1C tQ INTEREST CALCULATION DATE: 02-13-13 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 taxpayers property -real, personal or both - as the case may be. ~a~ ~ Pp P(.FF ~#l04 533-'T'~ ~ as~l8~ 1 ~~G S C ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE November 20, 2012 DATE S COMMONWEALTH OF PENNSYLVANIA VS RUNKLE, JEREMY M NOTICE OF TAX LIEN filed this day of at _m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code of 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 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 0# 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 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. 10$6, NO.225'Seeti~an 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For deCendarrts with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 F;S. Seittion 2485 - 101 et. seq.). Liens for State, or State I Sales, Use and Hotel Occupancy Tax and Public Transportatiot~ Fund Taxes and Fees arise ur~ler Section 242, Act of Iktarch 4,,1871, as amended, 72 P.S. Section 7242. Liens for us Read ~+i3~se under Chapter 98 of PA Vehicle Code, 75 PA C.S. 9$ ~ = ( LIENS F R Ta PENALTIES AND INTEREST GENERAL INl'.ORMA~"ION: ~ ~ - Corooration T " LiettS provided under the Fiscal Code arise at the time of settlement (assessmsait) and`are liens upon the franchises and property, Moth real and personal, w no 'fu[ther Notice The filing of a Notice of Lien with a county Prothonotary Is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal In ome Tax Em I r Withh I in T l Jr er T les and Tax Liat,tid Fuels Tax Fneit I l ~ T ~* .~ ~.~„iers T and Motorbus Tax bens are hens upon a franchises as well as real and persona property of taxpayers, but only after they have been entered and docketed of 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 business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a} In the case cat Rey Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and (b) in the case of Personal Property, whethe tangible or intangible, in the office of the'Prothanotary of the county ih whiol the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE ,0.ND PRIORITY OF NOTICE GENERAL R LE~ According: to the Fiscal Code, the. Notice of Lien i; automatically revived and. does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Comrnonweafth shall have priority to, and be paid in fiull, before any other obligation, judgement; claim; lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EX~EPTldN: The Commonwealth does not maintain priority of tax liens over any. existing. mortgages or liens which are property recorded at the time .that the tax lien is filed. SEE: Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary ar his delegate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied; satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the Nobility Fias become legally unenforceable. EXCEPTIQN: Interest on Corporation Taxes'is computed after a lien is paid: SETT ~MENT QF AC, C;~-~iT The "Total" column (Column 6) for each type of tax listed on this Notice of Lien includes the balance of tax due (Column 5) plus assessed add+tians and/or penalties, and assessed end .accrued interest up to the interest computation date an the face of this notice. ' If payment or settlement of account is made after the interest computation date the payment must include the lien. filing costs and arcn.,ed interest from the interest computation. date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.S., F.F., C.L., G.N.1. C.I„ G R , C.A., S.T. - 6°f0 PER ANNUM (DUE DATE TO PAYMENT DATE] - 6% PER ANNUM (DUE DATE TQ PAYMENT DATE B.L., N E., G.P., M.i. ) - 6 k PER ANNUM (DUE DATE TO PAYMENT DATE P.U.R P LT E M L } - 1qo PER MQNTN OR FRACTION (DUE'DATE Td PAYMENT DATEi . ., . . S & U 314 OF 796 PER MONTH OR tRACTION . . T R T - 3/4 OF 1% PER MONTH OR FRACTION . . . INH & EST. 6% pER ANNUM - 6 % PER ANNUM L.F.T., F.U.T. - t % pER MONTH OR FRACTION M.C.R.T. F O T - t % PER MONTH OR FRACTION . . . - 18 % PER ANNUM For all taxes that are originally due and payable an and after January t 1 982 the PA Department , . , of Revenue will calculate daily interest on alt tax deficiencies using an annual .interest rate that will vary from calendar year . . interest is calculated on a daily basis. at the f©Ikwving rates: DELINQUENT DATE 1!7!84 THRU 12/31184 INTER€ST RATE DAILY INTEREST FACTOR 1;1B5THRU 12/31/85 t 1 % .000307 13% 1 /1186 THRU 12/31 /86 .000356 7 0 % t if /87 THRU t 2/34/87 .000274 9 % OD0247 4/7!91 THRU 12/31/91 t /t /92 THriU 12/31 /92 . t 1 % .000307 ° tn/94 THRU 12/31/94 9 10 .000247 7% 1 /1/95 THRU 12/3 fY98 .000192 9 % 1 /1/99 TFfRU 12!31 /99 000247 >% ut/oo THRU f2/37/00 OOOf 92 6% t/4/01 THRU 12/34107 DDD2ts 9% t/1:/02 THRU 12/31!102 .000247 601 1 /t 103 THRU12/31 /03 000764 5 % t /1/04 THRU 12[31 /04 D00f 37 4 % 1 /f 105 THRU 12/31105 .0001 t 6 5 % 1n/D6THRU 12/3f1p6 .000137 7% t/1/D7 THRU 1231107 tn106 THRU t 2/31 ip8 ,000192 8%. .ODp219 t/1 /09 THRU 12!37/09 7 % Dtlpi 92 5% 1/7/70 THRU 12/31nD .000737. 4°! 1/1ni THRU 12!31/12 , .OD0170 3°a :000082 --Taxes that become delinquent on or before Dec. 31, 1981 are subject to a constant interest rate unfit the dsiinqusrrt balance is paid off . ---Taxes that become definquent on ar 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 (NUMHER OF DAYS t3ELINQIIEHT) X (DAILY INTEIST FACTOR)