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Home My WebLink About13-1557 PADEPARTMENT REVENUE pennsylvania BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 , }:) , DEPARTMENT OF REVENUE HARRISBURG PA 17128 -0948 - REV -159 LM OOCEXEC (10 -09) 2. SS ? « I COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: WILLIAM L MOSELEY VICKI L MOSELEY 10028B THOMAS DR TO -HE PROTHONO-ARY OF SAID ccuRT: CARLISLE PA 17013 -5132 CERTIFIED COPY OF LIEN ursu ant to the laws PI the Commonwealth of Pennsylvania, there to herew,th tr --tted a ertitied a PV Pt 458— 19-9839 to be entered et --d in vaur eo1nt CLASS 0 TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 P.I.T. 2009 AUG 17 2012 N91442 4610.00 6342.95 TOTALS $4610.00 $6342.95 INTEREST COMP DAT_ MAY 0 2 2013 FILING FEES) $21.50 The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) ?ennsylvania, certifi es tiis to be a true and correct copy of a lien against the above-named $ 1 0 • 0 0 taxpa er fer unpaid tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL ;NTERESI and which, after demand - or payment thereof, remains unpaid. The amount of such unpaid - ax, interest, additions or penalties is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TO -A_ Pr $6374.45 8 1,50 I �'� 0 a P FEB 07 2013 �� (�7l 853" SECRETARY OF REVENUE DATE dD(� 9R AUTHOR Z DELEGATE; PART 1 — TO BE RETAINED BY RECORDING OFFICE �� LIEN FOR TAXES, PENALTIES AND INTEREST S. & U. State Sales and Use Tax L.S. & U. Local Sales and Use Tax General information: R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax Co'r oration Tax iens provided under the Fiscal Code arise at L.F.T. Liquid Fuels Tax (Gasoline) the t me o set me t ent (assessment) and are liens upon the fran- F.U.T. Fuels Use Tax (Diesel and Special Fuels) COMMONWEALTH OF PENNSYLVANIA chises and property, both real and personal, with no further no- M.C.R.T. Motor Carriers Road Tax ice. The filing of a Notice of a Lien with a county O.F.T. Oil Franchise Tax V. protonotary is not a requisite, and the lien remains in full M.T. Public Transportation Assistance Fund Taxes and Fees force and validity without filing or revival until paid. BUS Motorbus Road Tax WILLIAM L MOSELEY L.F. & F.T. Liquid Fuels and Fuels Tax & VICKI L MOSELEY Inh ritance Tax Liens are liens on real estate which continue unti tie tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax. Employer Withholdinq Tax. Realty Trans- The "TOTAL" (column 6) for each type of tax listed on this fer_I x S e n x ue Tax s Use ax Notice of Lien comprises the balance of tax due (column 5) plus Motor arr r�s x otOr u oa x i om n ran P NOTICE OF TAX LIEN e�nise ax and Quid fuels an fuels ax ens are ens upon assessed additions and/or penalties and assessed and accrued tTiefranchises as well as real and personal property of tax- interest to the interest computation date on the face of the payers, but only after they have been entered and docketed of Notice. record by the prothonotary of the county where such property is If payment or settlement of the account is made after the in situated. These liens shall not attach to stock of goods, wares. terIft computation date, the payment Filed this day of or merchandise regularly sold in the ordinary course of business p y ent must include the lien fil- of the taxpayer. The lien has priority from the date of entry of ing costs and accrued interest from the interest computation record. date to and through the payment date. at M. For any delinquent taxes due on or before Dec. 31, 1981, PLACE OF FILING NOTICE FORM 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) Place of filing: The Notice of Lien shall be filed: B.L.,N.E.,G.P.,M.I. 6% per annum (due date to payment date) (a) In the case of real property, in the office of the pro- P.U.R. 1% per month or fraction CLERK (or Register) thonotary of the county in which the property subject to the (due date to payment date) lien is situated and (b) in the case of personal property, P.I.T.,E.M.T. 3/4 of 1% per month or fraction whether tangible or intangible in the office of the prothonotary S.& U. 3/4 of 1% per month or fraction of the county in which the property subject to lien is situated. R.T.T. 6% per annum LIENS FOR TAXES IN. & EST. 6% per annum AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE L.F.T.,F.U.T. 1% per month or fraction Liens for Corporation Taxes arise under Section 1401 of the M.C.R.T. * 1% per month or fraction Fiscal Code, 72 P.S. Section 1401, as amended. Genera According to the Fiscal Code, the Notice of Lien O.F.T. 18% per annum is automatically revived and does not require refiling of the Liens for Personal Income Tax and Employer Withholding Taxes Notice by the commonwealth. Any Notice of Lien filed by the arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. commonwealth shall have priority to, and be paid in full, before For all taxes that are originally due and payable on and Section 7345, as amended. any other obligation, judgement, claim, lien or estate is sat- after Jan. 1, 1982, the PA Department of Revenue will calculate isfied from a subsequent judicial sale or liability with which daily interest on ail tax deficiencies using an annual interest the property may be charged. Exception: The commonwealth does not rate that will vary from calendar year to calendar year. Liens for Realty Transfer Tax arise under Section 1112-C of maintain priority of tax liens over any existing mortgages or The applicable interest rates are as follows. the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. liens which are properly recorded at the time that the tax lien INTEREST: Interest is calculated on a daily basis at the follow- is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. ing rates. ** Liens for Liquid Fuels Tax arise under Section 13 of the Delinquent Date Interest Rate Daily Interest Factor Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. RELEASE OF LIEN 1/1/88 thru 12/31/91 11% .000301 1/1/92 thru 12/31/92 9% .000247 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use 1/1/93 thru 12/31/94 7% .000192 The Secretary or his delegate may issue a Certificate of Release 1/1/95 thru 12/31/98 9% .000247 Tax Act, 72 P.S. Section 2614.13, as amended. of any lien imposed with respect to any tax if (a) the liability 1/1/99 thru 12/31/99 7% .000192 is satisfied, satisfaction consisting of payment of the amount 1/1/00 thru 12/31/00 8% .000219 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed together with all interest and costs in respect thereof, 1/1/01 thru 12/31/01 9% .000247 the Vehicle Code, (75 Pa. C.S. 9615). or (b) the liability becomes legally unenforceable. 111102 thru 12/31/02 6% .000164 Exception_: Interest on Corporation Taxes is computed after the 1/1/03 thru 12/31/03 5% .000137 Liens for Inheritance Tax and Estate Tax arise under the In Tien is Paid• 1/1/04 thru 12/31/04 4% .000110 1/1/05 thru 12/31/05 5% .000137 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/1/06 thru 12/31/06 7% .000192 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. CLASSES OF TAX 1/1/07 thru 12/31/07 8% .000219 seq. (For decedents with date of death prior to December 13. 1/1/08 thru 12/31/08 7% .000192 1982, liens arise under the Inheritance and Estate Tax Act of C.S. (01) Capital Stock Tax 1/1/09 thru 12/31/09 5% .000137 F.F. (02) Foreign Franchise Tax 1/1/10 thru 12/31/10 4% .000110 1961, 72 P.S. Section 2485 - 101 et. seq.). 1/1/11 th 2 31/12 3z 00p 82 C.L. (03) Corporate Loans Tax ---Taxes Ra become delinquent on or before Dec. 34, 1981 Liens for State or State and Local Sales, Use and Hotel C.N.I. (04) Corporate Net Income Tax will remain a constant interest rate until the delinquent Occupancy Tax and Public Transportation Assistance Fund Taxes C.I. (05) Corporation Income Tax balance is paid in full. and Fees arise under Section 242, Act of March 4, 1971, No. 2 as G.R. (10) Gross Receipts Tax ---Taxes that become delinquent on or after Jan. 1, 1982 are P.U.R. (20) Public Utility Realty Tax subject to a variable interest rate that changes each amended, 72 P.S. Section 7242. S.T. (30) Shares Tax calendar year. B.L. (40) Corporate Loans Tax (Banks) ---Interest is calculated as follows: Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X Vehicle Code, (75 Pa C.S. 9815). G.P. (60) Gross Premiums Tax DAILY INTEREST FACTOR. M.I. (70) Marine Insurance Tax Liens for Liquid Fuels and Fuels Tax, and the tax imposed in C.A. (80) Cooperative Associations * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under P.I.T. PA Income Tax (PA-40) ** Interest rates prior to 1988 may be obtained by calling PA Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013): E.M.T. PA Income Tax (Employer Withholdinq) Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064. BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE v. WILLIAM L MOSELEY VICKI L MOSELEY 10028B THOMAS DR CARLISLE PA 17013-5132 TO THE PROTHONOTARY OF SAID COURT: 7/8/2014 AUTHORITY TO REMOVE LIEN FILED IN ERROR COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Docket Number Date Filed Class of Tax Account Number Assessment Number 13CT1557 MAR 252013 ANNUAL 458-19-9839 REV -1327 CM (05.11) OOCEXECCM) The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges the above -captioned lien/judgment note was filed in error and should be removed from the court records. You, the Prothonotary of said Court, are hereby authorized and empowered, in the name and stead of the plaintiff, to remove said lien from 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 8th day of July, 2014. CTJ M r— c-r --1 Daniel Meuser Secretary of Revenue Mary Hubler Director, Bureau of Compliance iv C; $1b.00 Pp PL-rF 3oco Ogg a e311085