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Home My WebLink About13-1587 pennsytvania BUREAU OF COMPLIANCE DEPARTMENT OF REVENUE PC BOX 280948 REVK-1 59 (12-12) REVOOOK9 DOCEXEC HARRISBURG PA 17128-0948 j - CERTIFIED COPY OF LIEN +� S — I <__�' S ClLl 2 3 KA R 2 5 2: '%3 L COURT OF COMMON PLEAS OF A CUNiBERLiAND COUNTY CUMBERLAND COUNTY, PENNSYLVANIA FRITZ, JASON F E NN Y LVA N 1A EIN: ................................................ 90-0668265/000 321 BRIDGE ST Notice Date: ........... .........................J 20, 2013 NEW CUMBERLAND PA 17070-2186 Notice Number: ...........................904 - 685 - 713 -011 -5 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 TAX TYPE ACCOUNT ID TAX TAX TAX TOTAL PERIOD PERIOD BEGIN END SALES 85381755 05-01-12 05-31-12 208.79 251.49 SALES 85381755 06-01-12 06-30-12 157.84 189.73 TOTAL: 366.63 441.22 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 472.72 INTEREST CALCULATION DATE: 04-15-13 The undersigned, the Secretary of Revenue or authorized delegate of the Commonwealth of 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 therein due from such taxpayer 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 property - real, personal or both - as the case may be. January 20, 2013 S ARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) d PART 1 - TO BE RETAINED BY RECORDING OFFICE OU \ 4Q . �s 1 &-7 " 215 d 8 PS9 PLACE OF THE FiLINCS.4"9 FORfiII COMMONWEALTH OF PENNSYLVANIA PLACE OF FILING: The notice of lien shall be filed: (a) In case of real property, in the office of the Prothonotary of the county in which the property VS subject to the lien is situated; and (b) in the case of personal property, whetiter tangible or intangible, in the office of the Prothonotary of the county In which FRITZ, J A SO N the property subject to lien is situated. Aff Y _E GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require re" of the notice by the NOTICE OF TAX LIEN commonwealth. Any Notice of Lien frded by the com nvoweeft Shall have priority to, and be paid In full, before any •ofr * Int, claim, lien or estate is satisfied from a su Idiial sale or li with which the property may be charged. EXf�tn� ION; The commormea th does not filed this day of maintain priority of tax bens over any existing mortgages or Hens property recorded at the time that the tax lien is filed. Act of Dec. 12, 1994, P.L. 1015, at m. No. 138. RELEASE 4F LIEN Subject to such regulation as the Secretary or, his delegate may prescribe, the Secretary or his delegate may issue a Certificate of release of any lien imposed with respect to any tax ff: (1) the liattility is satisfoo, s atisfaction 01600000 of payment of the amount assessed together , with all in*ost and costs in respect thereof; or (2) the Rabittiy has becolpe legally unenforceable. EXCEPTION: LIENS FOR TAXES Interest on corporation taxesis calllated i(W a lien ls'paid. Liens for corporation taxes arise under Section 1401 of the Fiscal Code, 72 SE'ITI MT -OF AGG ITT P.S. Section 1404, as amended. The "Total" column (Column 6) for each type of tax listed on this Notice of Lien Liens for personal income tax and employer withholding tax arise under includes the balance of tax'due'(Column 5) plus. sei4a4d additions' and/or Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as penalties and assessed and accrued irrtetlest rp to the. interest calculation date amended. on the face of this notice. Liens for realty transfer tax arise under Section 1112 -C of the Tax Reform It payment or settlement of account is made after the interest calculation date, Code of 1971, 72 P.S. Section 8112 -C, as amended. the; payment must include the lien thing costs and accrued interest from the Liens for liquid fuels tax arise under Section 13 of the Liquid Fuels Tax Act, 72 interest calculation date to and through a p0MOOM date. 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. For any delinquent taxes due on or before Dec. 31, 1981, interest is Section 2614.13, as amended. imposed at the following rates. Liens for motor carriers road tax arise under Chapter 96 of the PA Vehicle C.S F F C.L.. C.N.I. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) Code (75 PA. C.S. 9615). C.I., G R , C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L. N E , G.P., W. 6% PER ANNUM (DUE DATE TO PAYMENT DATE) Liens for inheritance tax and estate tax arise under the Inheritance and Estate P.U.R. 1% PER MONTH OR FRACTION (DLIE DATE To PAYMENT DATE) P I.T , E.M.T. 314 OF 1% PER MONTH OR,i;RACTION Tax Act of 1982, Act of Dec. 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., s, s U. 3/4 OF 1% PER MONTH OR FRACTION 72 PA. C.S.A. Section 1701 et. seq. For decendants with date of death prior to R.T.T. 6% PER ANNUM Dec. 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 INH a EST. 6% PER ANNuM P.S. Section 2485 - 101 et. seq. L.F:T., F.0 T. 1% PER MONTH OR FRACTION M.G. R.T. t %PER MONTH OR FRACTION Liens for state and local sales, use and hotel occupancy tax and public G.F.r 16% PER ANNUM transportation assistance fund taxes and fees arise under Section 242, Act of For all taxes originally due and payable on and after Jan. 1. 1982, the March 4, 1971, No. 2, as amended, 72 P.S. Section 7242. PA Department of Revenue will calculate dally interest on all -tax deft encies Liens for motorbus road tax arise under Chapter 98 of PA Vehicle Code (75 using an annual interest rate that will vary' from calendar year. Interest is PA C.S. 9815). calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST' FACTOR LIENS FOR TAXES. PENALTIE AND INTEREST 11/84 THRU 12131/64 1 3% 0 1 t /t B5 THRU 12131 B S 5 3% 000356 GENERAL INFORMATION: 1/1/86 THRU 12/31/88 000274 2r3 itt/87THRU 11I87 9 % 0{10247 Corporation tax liens provided under the Fiscal Code arise at the time of 1/1/91 THRU 12131/91 11 % .000301 settlement (assessment) and are liens upon the franchises and property, both 1/1 /94 THRU 12/31 /92 911 .000247 11/94 THRU 12/31/94 7'!a 0001 Q2 real and personal, with no further notice. The filing of a Notice of Lien with a 1/1/95 THRU I2r31/96 9 „> 000247 county Prothonotary is not a requisite, and the lien remains in full force and 1A/WTHRU12131/99 7:u 000'192 validi without filin of revival until id. 1/1/00 THRU 12r31i00 a1`° 000218 ty g � 111101 THRU 12l�1101 9"l 000^147 1 /1 /02 THRU`12/31102 6% 000164 Inheritance tax liens are liens on real estate which continue until tax is paid, 171/03 THRU 12/31/03 5% .000137 111 /04 -THRU 12/31 /04 4% .00o110 . 1 /1/05 THRU 12131 /05 5°i 000137 Personal income tax, employer withholding tax,_realty transfer tax, sales and u1/06THRU 1211106 7% .00192 use tax, liquid fuels tax, fuel use tax, motor carriers road tax and motorbus tax 171107 THRU 1261/07 8% .000219 liens are liens upon the franchises as well as real and personal prxoo”, of ;iiro9 U 12131M s X137 taxpayers, but only after they have been entered and docketed of record by the 1/1/10 THRU 12131/10 4% 000110 Prothonotary of the county where such property is situated. Such liens shall not 1/1/1 1 THRU 12141 3 / OM2 attach to stock of goods, wares or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry — Taxes that become delinquent on or before Dec. 31, 1981, are subject to of record. a constant interest rate unfit the ent balanoa its, , ' off: ---Taxes that became delinquent ort or Jan. 1 . # , are subject to a variable interest rate that changes each r year. - -- Interest is calculated as fullers:." INTElltEST s J10 t ll t I 4� ;RAYS