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HomeMy WebLinkAbout13-003713 -0037 ~ ivi f 7~ PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 1 71 28-0948 pennsyLvania ~ DEPARTMENT OF REVENUE REV-159 CM OOCE XE[ (]0-09) ~7 {"-`.aa~ ~~ ~~ 2 ~" 1 Gi COURT OF COMMON PLEAS OF CUMBERLAND CDUNTY, PENNSYLVANIA as -~^ 3 .. -•'~ C!R NAME AND ADDRESS: -C ~ TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the [oah,o nwealth of Pennsylvania. mere is nerewitn trap:.ittee a ~ertitiea cane of alien to ne enteree of re~ore in vewr ~.wnty ti-rA .. t.. y~.q^~ t ',~ ~_ Q "~i't ~~ ~~ ~..~ _{ CASSANDRA R ECKRICH 6330 ANTILLES CT MECHANICSBURG PA 17050-5249 CERTIFIED COPY OF LIEN 165-38-1641 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 p 3 4 S 6 P.I.T. 2007 FEB 27 2012 R79117 2940.00 4428.54 TOTALS 52940.00 54428.54 INTEREST COMPUTATION GATE FEB 1 4 2 0 1 3 FILING FEE(S) 521.50 he undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) ennsylvania, certifies this to be a true and correct copy of a 11en against the above named axpayer for unpaid tax int t ddi i $ 1 0 . ~ 0 , eres , a t ons or penalties thereon due from such taxpayer d hi h n w c , after demand for payment thereof, remains unpaid. The amount of such unpaid ADDITIONAL INTEREST ax, interest, additions or penalties is a lien in favor of the Commonwealth of Penns l i y van a pon the taxpayer's property, real, personal or both as the case m b , ay e. i~~Ii~~~ ~~ SETTLEMENT TOTAL 54460.04 ~`y ~, NOV 22 2012 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE ~dt.1.50 Po AI.FF' ~ ~ ko~i'8g9a l~# o~ ff{~ Cf/MMONWEALTH ~F PENNSYLVANIA V. CASSANDRA R E:CICRICH NOTICE OF TAX LIEN e.:hi: gay ,~f at_~~.m. CLERK for Register3 LIENS FOR TAXES d ens o~ ~oroera-ion Taxes ariSN under c ctior ~.~J'. cf the .al Cede, 7Z P,S. Section 1401, as amended. !lens fOr Per50nal InCOme TaX a^Ci Em„player W1thnOlu""ing TaX@_ a~~ise under Section 345 of the Tax Reform Code of 1971, %= ._. 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 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 Fuei 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. ~-S A:°~ertion 1~U1 eix. seq. (For decedents with date of death prim ;#p Dec.~nlber 13, 1982, liens arise under the Inheritance arid' 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 Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 1242. Liens for Motorbus Road Tax arise under Chapter 98 of the PA Vehicle Code, (15 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 TAXESr PENALTIES AND INTEREST genera' information: Corporation T x Lei ns provided under the Cisco! Code arise at the time of 'sett eml eht (assessmenC) and are liens upon the fran cases and property, bdth real and personal, with no further no tice. The filing of a Notice pf a Lien with a county prothonotary is not a requisite, and the lien remains in full force and validity without filing ar revival until paid. inheritance Tax Liensare liensonreal estate which continue ~;rita the tax rs pay Personal Income Tax,: Employgr Withhoi~ing Tax Realty.Trans-_ fer Tax 55 es and Use Tax ii u7d~ e ~ ax Fu ~-T x Mo r r r x r pad x ~ om n ran- d is x an Lt id u n ue x errs are dens upon t e Cans rses as we as rea an persdnaT property of tax• sayers, but only after they have been entered and docketed of record by the prothonotary of the county where such property is situated. These liens shall not attach to stock pf 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 county in which the property subject to the lien is situated and {b) in the case of personal property, whether tangible or 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 ben ral~Rule.: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of .the Notice by the commonwealth, Any Notice of Lien filed by the commonwealth shall have priority to, 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. 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, Na. 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 iiability 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. Exce tion: Interest on Corporation Taxes is computed after the ien s 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-4D) E.M.T. PA Income Tax (Employer Withholding) S. u U. State vales avid L!se Tax 5. $ U. L~Cav 5x125 and USe Tdk R.T,T. Realty Transfer Tiix IN. & FS? Inheritance and Estate Tax _.F:T. Liquid Fuels Tax (Gasoline) !=.U.T. Fuels Use Tax (Diesel and Specia' -ues M.C.R.T. Motor Carriers Rdad Tax O.F,T. Oil Franchise Tax M.T. Public Transportation Assistance Fund Taxe ~ __- BUS Motorbus Road Tax !.. F. R F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The"TOTAL" ;column 6) for eachtype of tax listed o n's Notice of Lien comprises the balance of tax due (column 5 plus assessed additions and/cr penalties and assessed and accrued interest to the interest computation date on the face of the Notice. if payment ar settlement of the account is made after the i terest computation date, the payment must include the lien fil e 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. 3i, 1981, interest is imposed at the following rates: C.S.,F.F.,C.L.,C.N.I. - b% per annum (due date to payment date) C,I.;G.R.,C.A.,S.T. - 6% per annum (due date tc payment date) B.L.,N.E.,G.P „ M.I. 6% per annum (due date to payment date) P.U.R. i% per month or fraction tdue date to payment date) P.i.T.,E.M.T. - 3/4 of i% per month or fraction S.& U. 3/4 of 1% per month or fraction R.T.T. 6% per annum IN. a EST. 6% per annum L.F.T.,F.U.T. - 1% per month or fractiar~ M.C. R.T. * - 1% per month or fraction C,F,T, 18% per annum For all taxes that are originally due and payable on and after Jan. 1, 1982, the PA Department of Revenue will calculate 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 f ollows. INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate Daily Interest Factor 1/1/88 thru 12/31/91 11% .000301 111/92 thru 12/31/92 9% .000247 1/1/93 thru 12/31/94 I% .000192 1/1/95 thru 12/31/98 9% .000247 1/1/99 thru 12/31/99 7% .000192 1/1100 thru 12/31/00 8% .000219 1/1/O1 thru 12/31/01 9% .000241 111!02 thru 12/31/02 6% .000164 1/1/03 thru 12/31/03 5% .000131 1/1/04 thru 12/31/04 4% .000110 1/1/05 thru 12/31/05 5% .000137 1/1/06 thru 12/31!06 1% .000192 1/1/07 thru 12!31/07 8% .000219 1/1/OB thru 12/31/08 7% .000192 1/1/09 thru 12/31/09 5X .000137 1/1/10 thru 12/31/10 4% .000110 1/1 11 th 112 31/12 ---Taxes ~~iat become 3 delinquent on or OD 82 before Dec. 1981 will remain a cons tant interest rate until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 are subject to a varia ble interest rate that changes each calendar year. ---Interest is calcul ated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTE REST 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. BUREAU OF COMPLIANCE COMMONWEALTH OF PENNSYLVANIA � ;► � PO BOX 280948 DEPARTMENT OF REVENUE 7 tJ . ►ki, HARRISBURG PA 17128-0948 Ai AUTHORITYTO SATISFY "E°-'°°`"DOCEXEC `05-11' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, • PENNSYLVANIA. • • Docket No. 13CT0037 • • Date Filed JAN 03 2013 CASSANDRA R ECKRICH Class of Tax ANNUAL 6330 ANTILLES CT Account No. 165-38-1641 MECHANICSBURG PA 17050-5249 TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned lien/judgment note should be removed from the court records. You, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so. For doing so, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Department of Revenue, Commonwealth of Pennsylvania, this 12th day of June, 2013. ot J /' (f) !� 1/7q/ 39' i 44- d9y/7r t., Daniel Meuser Secretary of Revenue r<*: MARY HUBLER Director, Bureau of Compliance n1-1 n c O 3 3 0o= m x t73 73M n Cl m 0 r C 0 x D z ai o x 0 73 3 m Clc O D -D P3 XI Z 3 1 r n-i o m o < A zx w co a <-I o -I z-n O T o <n m m W 3 N n m J -o 3 D 7c mZ m0 <z Z I-1 M V) 1-+ m N Z N n z< cn� < x cr <r mD <D z D 0 > z D H O n m