HomeMy WebLinkAbout13-004513- DD~~ ~ivi 1 lean
PA DEPARTMENT OF REVENl1E
BUREAU OF COMPLIANCE
LIEN SECTION
PO BOX 280948
HARRISBURG PA 17128-0948
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
NAME AND ADDRESS:
TO THE PROTHONOTARY OF SAID COURT:
Pursuant to the lays of the Co~aw nwealth of Pennsylvania.
there is herewith trans~ittetl a certifies cony of a lien
to he enteree of reeora in roar cwwnty
CERTIFIED COPY OF LIEN
396-02-7780
pennsyLvania ~
DEPARTMENT OF REVENUE
REY-159 CM DOLE yEL (10-09)
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DAWN SPRINGER
415 W NORTH ST
CARLISLE PA 17013-2221
CLASS Of TAX PERIOD DATE OF ASSESSMENT
DETERMINATION OR IDENTIFYING
TAX tOR DUE DATE) SETTLEMENT NUMBER TAX TOTAL
1 2 3 4 6 6
P.I.T. 2010 FEB 27 2012 L06747 789.00 1051.24
TOTALS
5789.00 51051.24
INTEREST COMPUTATION DATE FEB 1 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
mand fo
t th
f
i
,
e
e
r paymen
ereo
, rema
ns 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.
i~.%%~ ~~ SETTLEMENT TOTAL
51082.74
~~~~~C~ ~ l.5'a PA P~
NDV 22 2012 e~ r~~esga
SECRETARY OF REVENUE DATE l~~'a8~8yG~
(OR AUTHORIZED DELEGATE) pART 1 - TO BE RETAINED BY RECORDING OFFICE
~0MME3NWEALTI~I D~ PENPlSY1..VANTA
V.
DAWN SPRINGER
NOTICE OF TAX LIEN
_~~__~_____~,_._,_ pay of
CLERK Cor Register)
LIENS FOR TAXES
Liens For Corporation Taxes arse under ~P_tion _40i cf tpe
seal Code, 72 P.S, Sect nn 1401, as amended
:.lens for Personal income Tax and E,r,plcyer Withholding Taxes
arise under Section 345 of the Tax Reform Ccde of 1971, 72 P.S.
Section 7345, as amended.
the LTaxsReformeCode ofa1971, 72xPaS~sSectaon 8112~Cr 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,(lienseartlsetunderhthetInhertll~~~~pdrE~tia~pC?axeAct3of
1961, 72 P.S. Section 2485 - lOl et 1.
~~^.
Liens for State or State and Local Sales, Use and Hotel
Occupancy Tax and Public Transportatign,.Assistance Fund Taxes
and Fees arise under Section 242, Act of March 4; I971, 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 FflR TAXES, PENALTIES AND. INTEREST
;,ere ^fcrr,ation:
Corporation T Liens providedunder the Fiscal Code arise at
the time pf sett ement assessment) and are 1•er,s upon the fran-
chises and. property, both real_and personal, with na further no
tr'ce. The filing of a Nbtiee of a Lien with a county
prothonotary is not a requisite, and the lien remains 'r. full
force and validity without filing or revival until paid.
InheritanceTax Lien are liens en real estate which continue
~nt~l the tax is pat ,
Personal Income T x Em to e~ Withholtlin Tax Realt Trans-
fer ax d n U5 az uid a dx FU s Use TdX
Motor arriers ad a otorbus Rod x r om an ran-
chr's ax 'an t, a e s n u s ax yens are lens upon
the frahchises as we as real an personal property of tax-
payers, 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 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 ease of real property, in the office of the pro-
thonotary of the county in which the property subject to the
ien 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
General Rule: According to the Fiscal Code, the Notice of Lien
's automatics 1y 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 11en5 over any existing mortgages or
liens which are property 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
is satisfied, satisfaction consisting of payment of the amount
assessed together with all interest and costs in respect thereof
Exc~ebti~o_ne lInterest oncCorporataonyTaxesfisccomputed after the
ie1• 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 In come Tax (PA-40)
E.M.T. PA In come Tax (Employer Withholding)
. ~ ±~ ::tote Sales fi^d U52 Tax
J ~ !-~- LJeai Sales anc USe lax
'•~• Realty Transfer Tax
iN• S FST. Inheritance and Estate Tax
'- F s• Liquid EuelsTax (Gasoline)
u Foels UseTax (Diesel and SpAcial iue'sl
M c n. T. Motor Carriers Road Tax
0 r T. Oil Franchise. Tax
M•T• Public Transportation Assistance Fund ?axes ono F•es
8US Motorbus Road Tax
~.F. & r.T. Liquid Fuels and Fuels Fax
SETTLEMENT OF ACCOUNT
The "TOTAL" (column b) 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.
terestpcomputationedate~etheopaymentcmusttinclude~thetlienhfil~-
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)
C.1.,G.R.,C.A.,S.T. 6% per annum (due date to payment date)
B.L.,N.E.,G.P.,M. L 6% per annum (due date to payment date!
P.U.R. I% per month or fraction
P,I.T.,E.M.'• 3/4(dof tl%tperomontheor fraction
S.& U. 3!4 of 1% per month or fraction
R.T.T. 6% per annum
iN. & EST, 6% per annum
~•`•T•~F•u•T• i% per month or fraction
M.C.R.' i% per month or fraction
O. r'. T. 18% per annum
afterrJan. laxl982hatherPAoDepartment of Redvenue willo
lca
daily interest on all tax deficiencie
rate that will var
f ca
late
s using an annual interest
y
rom
The applicable interest calendar yea
rates are as r to calendar year.
follows.
INTEREST; Interest is calculated on a
ing rates. ** daily basis at the foiiow-
Delinquent Date Interest Rate
l Daily Interest Factor
1%1%92 thru 12%31%92 g~ .000301
000247
1/1/93 thru 12/31/94
1/1195 thru 12/31/98 1%
g% .
•000192
1!1/99 thru 12/31/99 7X .000247
000192
1/1100 thru 12/31/00
1/1/Oi thru 12/31/01 8%
g% .
.000219
1/1/02 thru 12/31/02 6% .000247
000164
1/1/03 thru 12/31/03
1/1/04 thru 12/31/04 5%
4% •
•000131
1/1/05 thru 12/31/05 5% .000110
000137
1/1/O6 thru 12/31/06
1/1107 thru 12/31/01 7%
g% .
.000192
1/1/08 thru 12/31/08 7% •000219
000192
1/1/09 thru 12/31/09
1/1/10 thru 12/31/10 5%
4% •
•000131
1/1/Pil th~k 2631/12
- axes a eco
d
li 3% .000110
~0~~82
me
e
will
i nquent on or before Dec
1981
rema
n a constant
balance is paid in ful interest rate until the delinquent
l
---Taxes that become deli .
nquent 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
Dept. of Revenue Taxpayer Service & In ,
.
e obtained by calling PA
formation Center
(117) 787-1064. ,
COMMONWEALTH OF PENNSYLVANIA
BUREAU of COMPLIANCE
PO BOX 280948 DEPARTMENT OF REVENUE
HARRISBURG PA 17128-0948
REV-300 CN WCEXEC (03-111
AUTHORITY TO SATISFY
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
• PENNSYLVANIA.
• Docket No. 13CT0045
• Date Filed JAN 03 2013
• Class of Tax ANNUAL
DAWN C SPRINGER
415 W NORTH ST Account No. 396-02-7780
CARLISLE PA 17013-2221
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 30th day of August, 2013.
G c
Daniel Meuser
Secretary of Revenue
MARY HUBI FR
Director, Bureau of Compliance ID Co
Pp n�pF
&Iqu4o' l
py a f
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
13CT0045
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
DAWN C SPRINGER
AUTHORITY TO SATISFY