HomeMy WebLinkAbout13-005113- ao5 t C~~;~~~
PA DEPARTMENT OF REVENUE pennsyLvania ~
BUREAU OF COMPLIANCE
LIEN SECTION DEPARTMENT OF REVENUE
PO BOX 280948
HARRISBURG PA 17128-0948
REV-159 CM DOGE%EG (10-99)
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COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
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NAME AND ADDRESS: ~ ~ -"~
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MICHAEL M BADOWS KI
BERNYCE BADOWSKI
196 TEXACO RD
MECHANICSBURG PA 17050-2624
TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN
Pursuant to the lays of the Co..onaealih of Pannsylvani a.
there is nere.itn irana.ittea a oertifiee caov of alien 171-42-3448
t0 be entered of record in Your county
CLASS OF 7AX PERIOD DATE OF ASSESSMENT
DETERMINATION OR IDENTIFYING
TAX
(OR DUE DATE)
SETTLEMENT
NUMBER TAX TOTAL
1 2 3 4 5 6
P.I.T. 2010 FEB 14 2012 T09376 4503.00 5370.11
TOTALS
54503.00 55370.11
INTEREST COMPUTATION DATE JAN 3 1 2 0 1 3 FILING FEE(S)
521.50
The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S)
certifies this to be a true and correct copy of a lien against the above-named
Penns
lvania
5 1 0 • 0 0
y
,
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 a lien in favor of the Commonwealth of Pennsylvania
upon the taxpayer's prope
rt
y,
real, personal or both, as the case may be.
.~:/// ~f SETTLEMENT TOTAL
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55401.61
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NDV 08 2012
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SECRETARY OF REVENUE DATE
(OR AUTHORIZED DELEGATE) pART 1 - TO BE RETAINED BY RECORDING OFFICE
CDMML2NW~A;..T"}a CF PENNSYLVANIA
Y.
MICHAEL M BADOWSKI
& BERNYCE BADnWSKT
NOTICE OF TAX LIEN
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_~______ ~___~ T a t m .
CLERK for Register:
LIENS FOR TAXES
siens for Corporation Taxes arise under ~ectio; 1TD1 cf rh
>ca', !'ode. 2 P,S, Section '.40i, as amended. e
uiens for Persona' :noome Tax and Empioy i ~,thhu dt-g Taxes
a~ se under Section 345 Gf the Tax Rer"orm Cooe of 197:, 72 P.S.
Section 7345, as amended.
Liens for Realty Transfer Tax arise under Section lii2-C of
the Tax Reform Code of 1971, 72 P.S. Section 9112-C, as amended.
Liens far 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
lax 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.
seq. (For decedents with date of death prior t ben 13, ,
1982, liens arise under the Inheritance an ~ `1'a# Act bf `
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 Ass-ist~hce Eur~ Taxes
and Fees arise under Section 242, Act of March 4, 191I~, No. 2 as
amended, 72 P.S. Section 7242.
Liens for Motorbus Road Tax arise under Chapteh`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 FO~c TAXES, PENALTIES AND INTEREST
~:,~e Hera'; infarma titan.:
theyt~meraf~settaement~(assessment)~and are ~`ensluponethe franl
chlses 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 'n ful9
force and :validity without filing or revival until paid.
Inheri once T x:Ltens are liens on real estate which continue
unti•f-T~e tax is paf .
Person l Income Tax Em) er Wi hhot in Tax Realt Trans-
fer ax a es an Use Tax ! i ur a ax s Use: ax
Motor rriers Rom ax r us o Tax 4i ombanv ran
ch se Tax an L~ ~ Fue s an Fuel T x`Tiens are fienr s upon
the ranchises as ye as rea and personal property of tax-
payers, but on}y 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 case of real property, in the office of the pro-
thonotary of the county in which the property subject to the
'ion is situated and (b) in the ease 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
Genera_1 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 ±he
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, 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,
,E_x,_ceb~tione !Interest oncCorporatlonyTaxesf~sccomputed after the
iei 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)
N " State Sales and use Tax
_.S• & t'• Local Sales and ?ise Tax
T Realty Transfer Tax
IN, %~ESI. tnheritance~and Estate Tax
!. F.T. Liquid Fuels lax (Gasolnei
F v T. FuelsUse Tax (Diesel andSpecie -uels)
M C.R.T. Motor Carriers Road Tax
O,F,T. Oil Franchise Tax
M T. Public Transportation Assistance curd "faxes and -ees
BUS Motorbus Road Tax
f.F. & `.". Liquid Fuels and Fuels Tax
SETTLEMENT Of ACCOUNT
The "TOTAL" (column 6) for each type of taxlisted on this
Notice of Lien comprises the balance of tax. due (column 5) plus
assessed additions and/dr penatt~es and assessed and accrued
interest to the interest computatior,date on the face of the
Notice.
If payment or settlement of the account is made after the ;r
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)
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• - i% per month or fraction
(due date to payment date)
P.I.T.,E.M,T, 3/4 of 1% per month or fraction.
S.& U. 314 of i% per month or fraction
R.T.T. 6% per annum
IN. & EST, 5% per annum
L F.T.,F.U.i~. I% per month or fraction
M.G.R.T. 1% per month or fraction
O.F.T. 18% per annum
afte~rJan? 1ax198zhatherPAoDepartment dof Revep ea
illGC
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a
c
late
daily interest on all tax deficiencies using an annual interest
rate that will
vary from
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 follow-
Delinquent Date Interest Rate
1/1/88 thru 12/31/91 11% Oaily Interest Factor
1/1/92 thru 12/31/92
9% .OOD301
000247
1/1/93 thru 12/31!94
1/1/95 thru 12/31/98 7%
9% .
.000192
1/1/99 thru 12/31/99
7% .000247
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%
%
4 th
u 12%31%04 .
000137
1
0
r 4% .
000110
1/1/05 thru 12/31/05 5% .
000137
1/1106 thru 12/31/06 7% .
000192
1/1/07 thru 12/31/07 g% .
000219
111/08 thru 12/31/08
1/1/09 thru 12/31/09 7%
5% .
.000192
1/1/10 thru 12/31/10 4% •000137
000110
1/1 11 th 2631/12
- -Taxes ~Ka ec
m
d
li 3S .
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o
e
e
will r
i nquentt on or before Dec
1981
ema
n a constant
balance is
aid i
f
l interest rate until the delinquent
l
p
n
u
---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
(717) 787-1064, ,
BUREAU OF COMPLIANCE
,v BOX zo"wa
HARRISBURG PA 17128'0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
AUTHORITY TO SATISFY
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
MICHAEL M BADOWSKI
BERNYCE BADOWSKI
196 TEXACO RD
MECHANICSBWRG PA 17050-2624
TO THE PROTHONOTARY OF SAID COURT:
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA.
REV -300 CM CEXEC (05-11)
Docket No. 13CT0051
Date Filed JAN 03 2013
Class of Tax ANNUAL
Account No. 171-42-3448
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above
action, acknowledges that the above captimnpd 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 nerson 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 Departmnnofr�
Revenue, Commonwealth of Pennsylvania, this 15th day of August, 20l4c7
73 71
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Daniel Meuser
Secretary of Revenue
MARY HUBLER
Director, Bureau of Compliance
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