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Home My WebLink About13-0110PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 13 - i~o COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: Pennsylvania ~ DEPARTMENT OF REVENUE REV-159 LM DOLE%EC (10-09) -03 rn~' ~~ ~ ~' CJ's -C 7~ Z a -~ ~~ ~ ~ ~`7~.~1 N Q Ly 2 1 v a ~, ..1,"i --~ z,; r*t c7'~i --{ ~~~, t'.? ^rt ~.,~ ROBERT A MILLER 605 B ST ENOLA PA 17025-1602 TO THE PROTHONOTARY OF SAID COURT: rurso+nt to the l+rs of the co..on.e.ltn of rennsrlr+ni+~ there is herewith tr+ns.i tted + certifieA coVY of a lien m he +nterea of recd ra in voor countr CERTIFIED COPY OF LIEN 170-58-6457 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETSETTNEMENT OR IDENTIFYING TAX TOTAL TAX (OR DUE DATE) NUMBER 1 2 3 4 5 6 P.I.T. 1992 DEC 30 1996 T27652 55.00 140.63 P.I.T. 1998 MAY 09 2006 T82276 2933.00 6030.41 P.I.T. 2006 MAY 04 2012 P66944 1483.00 2352.37 P.I.T. 2007 MAY 04 2012 S70039 4213.00 6363.79 P.I.T. 2009 MAY 04 2012 M98918 4207.00 5810.77 TOTALS 512891.00 520697.97 INTEREST COMPUTATION DATE MAR 0 3 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 11en against the above-named er thereon due from such taxpa lti y es taxpayer for unpaid tax, interest, additions or pena ADDITIONAL INTEREST and which, after demand for payment thereof, remains unpaid. The amount of such unpald nwealth of Pennsylvania mm f th C i f o o avor o e n tax, interest, additions or penalties is alien upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL /Y~ /, 520729.47 ~~,,i~~ jai. so~l~ DEC 06 2012 C~«gaz84~ SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE ~.~L-~85/QQ~ COMMONWEALTH OF PENNSYLVANIA V. ROBERT A MILLER NOTICE OF TAX LIEN ed this - --- day o* at m, CLERK for Register) LIENS FOR TAXES '~_iens fcr Corporation Taxes. arise under Section 140i of the fiscal Code, 7Z P.S. Section 1401, as amended. Liens fcr Persoral Ircome Tax and Employer Withholding Taxes 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 lax 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 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., 12 Pa. C.S.A. Section 1701 et. seq. (For decedents with date of death prior to December 13, 1982, liens arise under the Inheritance and 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 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 FOR TAXES; PENALTIES AND INTEREST general infor^3tion; Corpora Ton Tait Dens provided under the FiscalCode arise at the tim~.5e~'Feme~+. ?assessment) and are liens upon the fran- chises and property, botr, real and personal, with nd further r:c lice. The filing of a Notice of a Lien with a eourrty prothonotary is nova requisite, and the lien remains in full force and validity without filing or revival until paid. Inherl_tance xLiens are liens onreal estate wliicti continue anti~l! the tax as pat . Personat,Inco Tax Em lp'er Withh l in Tax Ae ]t Trans- fer ax es an Use ax Li u~d ax Fuel Use Tax M r arrt rs pad ax otor us Aoa ax i om an ran- ch'se ax b Liou~d ue s and Fuels ax tens are 'yens upon cne r"ranc~}`iises as welt as real and personal property of tax- payers, but only after they have been entered and docketed of recdrd by the prothonotary of the cpunty 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 PEEING 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 df the cdunty 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 NDTI'CE AND PRIORITY OF NOTICE General Rule; According to the Fiscal Code, the Notice of Lien is automattca 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. 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, or (b) the liability becomes legally unenforceable. Exc~e tio~n: Interest on Corporation Taxes is computed after the iel~ 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. (OS) 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 Income Tax (Employer Withholding) 5. A U. StateSales and Use Taz L.S. & !1. oealSales and Use Tax R, T.T. Rear#y 'transfer Tax 1N. & EST. Inheritance and Estate Tax L.F.F. riquid Fuels Tax {Gasdiine) F.U.7. ruels Use Tax (Diesel andSpecial F,~elsi M.C. R.T. Motor Carriers Rpad Tax O.F.T. Oil Franchise Taz M.T. Public Transportatidn Assistance rand Taxes and Feev BUS Motorbus Road Taz L.F. & F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 67 for each type of tax listed on this Notice of Lien comprises the balance ofi tax due (column 57 plus assessed additions and/or penal ties; 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 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. 5ffi per annum (dtie date to payment date) B. L ,N.E.,G.P.,M.i. 6% per annum (due-.date td payment date) P.U.R. 1% per month or fraction (due date to payment date) P.I.T.,E.M.T. 314 of 1% per month or fraction S.& U. - 314: of 1% per month or fraction R.T.T. 6% per annum IN. & EST. 6% per annum. L.F.T.,F.U.T, i% per month or fractic^. M.C.R.T. * - 1% per month or fraction O, F.T. 18% per annum for all taxes that are originally due and payable on and after Jan. 1, 1982, the PA Department daily interest on all tax deficiencie of Revenue will calculate s usin an ann l i t rate that will vary from calendar yea g ua n erest r to calendar year. The applicable interest rates are as follows. INTEREST: Interest is cal culated on a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate 1/1/88 thru 12/31/91 11% Daily Interest Factor 111/92 thru 12/31/92 9% .000301 .000247 1/1/93 thru 12/31/94 7% .000192 111/95 thru 12731/98 9% 000247 1/1/99 thru 12/31799 7% . .000192 1/1/00 thru 12/31/00 8% .000219 1/1/O1 thru 12/31!01 9% 00024) 1/1/02 thru 12/31/02 6% . .000164 1/1/03 thru 12/31/03 5% .000137 1/1/04 thru 12/31704 4% .000110 1/1/05 thru 12/31!05 5% .000137 1/1/Ob thru 12/31/06 7% .000192 1/1/07 thru 12!31707 8% .000219 1/1/08 thru 12/31/08 1% .000192 1/1/09 thru 12/31/09 5% .000137 1/1/10 thru 12/31710 4% .000110 1/1411 th£k 2631/12 -- axes a eco d li 3~% 00482 me e nquen on or before Dec. 1981 will remain a constant interest rate until the delinquent balance is paid in ful 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 NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Use this rate for M.C .R.T.JIFTA effective Jan. 1, 1996 ** Interest rates prior . to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & In formation Center (717) 187-1064. ,