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Home My WebLink About13-1562 PA DEPARTMENT 0' REVENUE pennsyLvania BUREAU OF COMPLIANCE LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 - HARRISBURG PA '.'128 -0948 i -Y REV -159 CM OOCE %EL (10 -09) ' � � e,C �J t'�; L • 1.1 I 1'.U� y l`it a Ct��l COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: LARRY D REINHARDT JR 101 MOUNTAIN ST EAST PENNSBORO PA 17025 -1653 - o THE PROTHONOTARY OF SAID COdRT: CERTIFIED COPY OF LIEN u ...t to the laws of the C ........ Ith of Penn.yly a, , heee — h t 1 -tt" a 1e1t.tted COPY of a lien 194-52-1818 ,o he entered of recortl .e your county C_ASS O� TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER i 2 3 4 E 6 P.I.T. 2011 SEP 10 2012 M16939 586.00 643.24 TOTALS 5586.00 5643.24 :NTEREST CWUTATION DATE APR 16 2013 FILING FEF(S) 521.50 — ne undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FE =(S) 5 10 . 0 0 ?ennsylvaria, certifies this to be a true and correct copy of a lien against the above-named _axpay 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 ,,oen the taxpayer s property, real, personal or both, as the case may be. SETTLEMENT TOTAL 5674.74 �` f jai - sv�d a l x? //11' JAN 21 2013 iv W X7,314 SECRETAR. OF REVENUE DATE �o� w��HCRI.ED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE �f �{ O 0 a�`► 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 Cor ration,Taxm�Li,.��ns provided under the Fiscal Code arise at L.F,T, Liquid Fuels Tax (Gasoline) the t me o se tlement (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 tice. The filing of a Notice of a Lien with a county O.F.T. Oil Franchise Tax V prothonotary 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 LARRY D REINHARDT JR L.F. & F.T. Liquid Fuels and Fuels Tax Inh ritanc T x ins are liens an real estate which continue untiT- s paid. SETTLEMENT OF ACCOUNT Personal Income Tax. Emnlover Withholding R it Trans- ferx a n Use ax Lou ue ax ue s gs ax The "TOTAL" (column 6) for each type of tax listed on this Motor Carriers oa ax. Motor us o d flax iT�mganv Fran Notice of Lien comprises the balance of tax due (column 5) plus NOTICE OF TAX LIEN c se ax an Lt ui uend Nels Tax liens are Tien"s upon assessed additions and/or penalties and assessed and accrued t e ranch ses as we as rea an 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 situated. These liens shall not attach to stock of goods, wares, If payment or settlement of the account is made after the in- Filed this day of or merchandise regularly sold in the ordinary course of business serest computation date, the payment 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; (a) In the case of real property, in the office of the B.L N.E.,G.P.,M.I. 6% per annum (due date to payment date} ro- CLERK Cor Register) thonotary of the county in which the property subject to the P. U.R, 1X per month or fraction lien is situated and (b) in the case of ersonal ro ert (due date to payment date) R P P Y. P.I.T„E.M.T. - 31d 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. General Rule: According to the Fiscal Code, the Notice of Lien O,F,T, 18% per annum is au omatica y 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.pepartment 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 is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. INTEREST: Interest is calculated on a daily basis at the follow° Liens for Liquid Fuels Tax arise under Section 13 of the ing rates. ** Delinquent Date Interest Rate Daily Interest Factor Liquid Fuels Tax Act, 72 P.S. Section 2611 M, as amended. RE LEASE 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 1/1193 thru 12/31/94 7% .000192 Tax Act, 72 P.S. Section 2614.13, as amended. The Secretary pr his delegate may issue a Certificate of Release 1/1/95 thru 12/31198 9% .000247 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/l/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. 1/1/02 thru 12/31/02 6% •000164 Excce tia�n: Interest on Corporation Taxes is computed after the 1/1/03 thru 12/31/03 5% .000137 Liens far Inheritance Tax and Estate Tax arise under the In- eTn aid. 1/1/04 thru 12/31/04 4% .000110 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/1/05 thru 12/31/05 5% .000137 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 1961, 72 P.S, Section 2485 - 101 et. seq,). F.F. (02) Foreign Franchise Tax 1/1/10 thru 12/31/10 4% ,000110 C.L. (03) Corporate Loans Tax 1/1 11 th 2 ecome 3 00a 82 C.N.I. (04) Cor axesKa become delinquent on or before Dec. 34 1981 Liens for State or State and Local Sales, Use and Hotel porate 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 amended. 72 P.S. Section 7242. P.U.R. (20) Public Utility Realty Tax subject to a variable interest rate that changes each 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 Withholding) Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064.