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Home My WebLink About13-004613 - ®~~~ ~i vi l lerr~ PA DEPARTMENT OF REVENUE pennsyLvania ~ BUREAU OF COMPLIANCE LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 HARRISBURG PA 17128-0948 REV-159 CM nocEZec uo-ova ~~ C"i+ ~ `r: W '..{ A, M ~""' ~ ~ . COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ~ ~ NAME AND ADDRESS : ""~ ..__ "'`~ STEVEN D FOSTER DEBORAH L FOSTER 620 N MIDDLETON RD CARLISLE PA 17013-8 778 TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laus of the CoNOnrealth of Pennsvlvanis. there is he re~i th transu ited a certified copy of a lien to ha enteree of recara in roer co.nty CERTIFIED COPY OF LIEN 543-76-0413 CLA55 OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER I 2 3 4 5 6 P.I.T. 2010 MAR 02 2012 L07923 2340.00 2653.17 TOTALS 52340.00 52653.17 INTEREST COMPUTATION DATE F E B 1 4 2 0 1 3 FILING FEE(S) 521.50 SATISFACTION FEE(S) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of 5 1 0 , 0 0 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 thereon due from such taxpayer ADDITIONAL INTEREST after demand for payment thereof, remains unpaid. The amount of such unpaid and which , n in favor of the Commonwealth of Pennsylvania li lti i s a e es tax, interest, additions or pena upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL ~i 5 2 6 8 4. 6 7 ~. ~~~ NOV 22 2012 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) ppRT 1 - TO BE RETAINED BY RECORDINS OFFICE ~~. ~o P4 p~ ~ # /(091859a ~~ a8y8y7 ~0MMDNMIEALTH DF I'ENNSYLYANIA Y, STEVEN D FOSTER & DEBORAH L. FOSTER NOTICE OF TAX LIEN __~~__ ~-._._-._~~w_ ~ day of at m. CLERK Cor Register) LIENS FOR TAXES Liens for Corporation Taxes arise under ~ ~t~on ;401 of the sca. Code, 72 P.S. Sec*ion 1401, as amended, !lens for Personal Income Tax ar,d Employer witnholding Taxes lsa under Sectic, 345 cf +. Tax Reform Code cf ly?i, 72 P.S. Faction 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C ofi the Tax Reform Cade of 1911, 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 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, (15 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 prf~r tb BP~emper 13, 1982, liens arise under the Inheritance andl~sta.te"i;ax-Act of 1961, 72 P,S. Section'2485 - 101 et. seq.).' " Liens for State or State and Local Sales, [Ise and Hotgl Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, 1911, No. 2 as amended, 12 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. G.S. 9502) arise under Chapter 90 of the Vehicle Cade, (75 Pa. C.S. 9013). LIEN FOR TAXES, ?ENALTIES AND INTEREST 'senor.: °~:nfcrmation; Coe ora i n Tex Lie provided under the Fiscal Code. arise at the t me o se t omen assessment} and are liens upon the fran- chises and property, both real and personal, with no_further no- tiee. The filing of a Notice of a Lien with a county prothonotary is not arequisite,and the Mien remains in `uil force and validity without filing pr revival until paid. lrheritance TaxLiens are Benson real estate whir,t± inr,,time anti thl~ e tax is paid. Person l Income Tax Em to er Withholdih Tax Realt irons for Tax a es rf Us T x L utd Fue ax F s Use ax Motor arrie~ o ax o cr u oa Taz m nv ran ~~~~e ~c;c ana a ao ru Is and Fue s ax ens are lens upon, the franchsses as wel as rea 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, cr 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 tiled: ia) 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 ofpersonal property, whether tangible or intangible in the office of the prothonotary c; the county in which the property subject tc lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTTCE General Rule 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 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. x e i 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 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. Ex~ce~tion: Interest on Corporation Taxes is computed after the ie1 nis 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 In come Tax (Employer Withholding) S, A u, State Sales and Usd Tax • 5 i. Loeal Sales and use Tax R•T.T. Realty Transfer Tax IN, a ES,-- Inheritance and Estate Tax '. ~ - Liquid Fuels. Tax (Gasoiinet F.U.T. Fuels Use Tax (piesel and Specie •ue1;; M .R,T. Motor Carriers Road Tax 0 .C, Oil Franchise Tax M.T. Public Transportation Assistance r~^d 'axes and gee<, BUS Motorbus Road Tax - f. s =,.- Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The `~OTAL" (column 6) for each type of taxlisted on this Notice ^f Lien coyprises the ba)ance of tax due (column 5i plus assessed additions and/cr 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 fii in9 costs and accrued interest from the interest computation dateto 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 tdue 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 fraction (due date to payment date) P.I.T.;E.M.T.sl4 of 1% per month or fraction 5.& U. 3/4 of 1% per month or fraction R.T,T. 6% per annum IN. & EST. 6% per annum .F.T „ F,U.T• 1% per month or fraction M.C.R.T, 1% per month or fraction 0•F~'• - 18% per annum For all taxes that are originally after Jan. 1, 1982, the PA De artment due and payable on and of Revenue will calculate daily interest on all tax deficiencie rate that will vary from calendar yea s using an annual interest r to calendar ear The applicable interest rates are as y . follows, INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Delinquen 1/1/88 thru t Date Interest Rate 12/31!91 11% Daily Interest Factor 1/1/92 thru 12/31/92 9% .000301 000247 1/1/93 thru 12/31/94 7% . 000192 1/1/95 thru 12/31/98 9% . 000247 1/1/99 thru 12/31/99 7% . 000192 1/1/00 thru 12/31/00 8% . 000219 1/1/O1 thru 12/31/01 9% . 000247 1/1/02 thru 12/31/02 6% . 000164 1/1103 thru 1 2/31/03 5% . 000137 1/1104 thru 1 2/31/04 4% , 000110 1/1/05 thru 1 2!31/05 5% . 000131 1/1/D6 thru 1 2!31/06 1% . 000192 1/1/07 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 1/1/F11 th£~a axes a 2631/12 3~ ecome delinquen on or OO~g82 before Dec. 1981 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. ---Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER 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) 781-1064. ,