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Home My WebLink About13-2840 13 aBgo Civi erm PA DEPARTMENT O RE VENUE BUR pennsytvania BUREAU U O OF COMPLIANCE LIEN SECTION PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128 - 0948 - -- — REV-159 Ch DDCEXEC (10 -09) a� 50 Pb PleF -< r' C5 33* CD �mmI COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA =C_;, ¢� 7J NAME AND ADDRESS: MICHAEL R BARCHUK 6407 CANNON AR TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN MECHANICSBURG PA 17050 -1908 Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified cony of a lien 159 -54 -9816 to be entered of record in your oounty CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER 1 2 3 4 5 6 P.I.T. 2007 MAR 26 2010 072827 406.58 791.76 P.I.T. 2008 MAR 26 2010 L86651 931.00 1341.09 TOTALS $1337.58 $2132.85 INTEREST COMPUTATION DATE AUG 0 8 2013 FILING FEE(S) $21.50 The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) Pennsylvania, certifies this to be a true and correct copy of a lien against the above-named $ 10 e 0 0 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 property, real, personal or both, as the case may be. SETTLEMENT TOTAL $2164.35 VOO MAY 16 2013 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE LIEN FOR TAXES, PENALTIES AND INTEREST L.S& & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax General information: IN. & EST. Inheritance and Estate Tax Corporation Tax Liens provided under the Fiscal Code ari fran F.U.T. Fuels Use Tax (Diesel and Special Fuels) se at L.F.T. Liquid Fuels Tax (Gasoline) the ime of settlement (assessment) and are liens upon the t M.C.R.T. Motor Carriers Road Tax chises and property, both real and personal, with no further no- O.F.T. Oil Franchise Tax COMMONWEALTH OF PENNSYLVANIA tice. The filing of a Notice of a Lien with a county M.T. Public Transportation Assistance Fund Taxes and Fees prothonotary is not a requisite, and the lien remains in full BUS Motorbus Road Tax V , force and validity without filing or revival until paid. L.F. & F.T. Liquid Fuels and Fuels Tax MICHAEL R BARCHUK Inheritance Tax Liens are liens on real estate which continue SETTLEMENT OF ACCOUNT until the tax is paid. Personal Income Tax EmDlover Withhold Tax Realty Trans The "TOTAL" (column 6) for each type of tax listed on this fer Tax Sales and Use Tax Li uid Fuel Tax Fuels Use Tax Notice of Lien comprises the balance of tax due (column 5) plus assessed additions and /or penalties and assessed and accrued Motor Carriers Road Tax Motorbus Road Tax Oil Com an Fran d interest to the interest computation date on the face of the NOTICE OF TAX LIEN chise Tax and Liouid fuels and Fue of tax ls Tax liens are liens upon Notice. the franchises as well as real a person property payers, but only after they have d and do account is made after the in been enterecketed of If payment or settlement of the record by the prothonotary of the county where such property is utation date, the payment must include the lien fil situated. These liens shall not attach to stock of goods, wares, terest comp ing costs and accrued interest from the interest computation day of or merchandi the date of entry of se regularly sold in the ordinary course of business date to and through the payment date. Filed this of the taxpayer. The lien has priority from record. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the following rates: at m. PLACE OF FILING NOTICE FORM 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 month (due da te to payment date) (a) In the case of real property, in the office of the pro P.U.R. (due date to payment date) CLERK (or Register) thonotary of the county in which the property subject to the 3/4 of 1% per month or fraction 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. 6% per annum of the county in which the property subject to lien is situated. RNT. &•EST. 6% per annum I. 1% per month or fraction LIENS FOR TAXES M.C.R. * 1% per month or fraction AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE L.F. T., F.U. 18% per annum Liens for Corporation Taxes arise under Section 1401 of the General Rul According to the Fiscal Code, the Notice of Lien O.F.T. Fiscal Code, 72 P.S. Section 1401, as amended. is automatically e_ revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the For all taxes that are originally due and payable on and er Withholding Taxes commonwealth shall have priority to, and be paid in full, before after Jan. 1, 1982, the PA Department of Revenue will calculate Liens for Personal Income Tax and Employ any other obligation, judgement, claim, lien or estate is sat- daily interest on all tax deficiencies using an annual interest arise under Section 345 of the Tax Reform Code of 1971, 72 P S cial sale or liability with which rate that will vary from calendar year to calendar year. isfied from a subsequent Judi Section 7345, as amended. the property may be charged. cial sale The sting mortgages o commonwealth does not The applicable interest rates are as follows. the INTEREST: Interest is cal Liens for Realty Transf culated on a daily basis at the follow er Tax arise under Section 1112 C of maintain priority of tax liens over any exi the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. liensIwhiChearecproferec.r12. 1 994 , P t Le 1015, 138,tax lien ing Delinquent Date Interest Rate D Int Factor 1/1/88 thru 12/31/91 11% .000247 Liens for Liquid Fuels Tax arise under Section 13 of the RELEASE OF LIEN 1/1/92 thru 12/31/92 9% .000192 Liquid Fuels Tax Act, 72 P.S. Section 2611 -M, as amended. 1/1/93 thru 12/31/94 9% ,000247 f Release The Secretary or his delegate may issue a Certificate of 1/1/99 thru 12/31/99 7% .000192 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use of any en imposed with respect to any tax if (a) the liability 1/1/00 thru 12/31/00 8% .000219 lien Tax Act, s s 72 P.S. Section 2614.13, as amended. 1/1/01 thru 12/31/01 9% .000247 iatisfied, satisfaction consisting of payment of the amount 1/1/02 thru 12/31/02 6% 000164 1/1/03 thru 12/31/03 5% .000137 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed computed of the 1/1/04 thru 12/31/04 4% .000110 the Vehicle Code, (75 Pa. C.S. 9615). Exce tion: Interest on Corporation Taxes 5% .000137 is computed after the 1/1/05 thru 12/31/05 ien paid. 7% .000192 Liens for Inheritance Tax and Estate Tax arise under the In is 1/1/06 thru 12/31/06 1/1/07 thru 12/31/07 8% .000192 000219 CLASSES OF TAX 1/1/08 thru 12/31/08 heritance and Estate Tax of 1982. Act of December 13, 1982, P.L. 1/1/09 thru 12/31/09 5% .000137 1086, No. 225 Section 1 et. seq.. 72 Pa. C.S.A. Section 1701 et. 000110 4% 000082 seq. (For decedents with date of death prior to December 13, C S (O1) Capital Stock Tax M% 101 thru t2�31/1 3 31 1981 1982, liens arise under the Inheritance and Estate Tax Act of F F (02) Foreign Franchise Tax Taxes a ecome delinquen on or before Dec. 1961, 72 P.S. Section 2485 - 101 et. seq.). CA (03) Corporate Loans Tax will remain a constant interest rate until the delinquent C.N.I. (04) Corporate Net Income Tax balance is paid in full. Liens for State or State and Local Sales, Use and Hotel C.I. (05) Corporation Income Tax -- -Taxes that become delinquent on or after Jan. 1, 1982 are G R (10) Gross Receipts Tax subject to a variable interest rate that changes each Occupancy Tax and Public Transportation Assistance Fund Taxes P U R (P0) Public Utility Realty Tax calendar year. and Fees arise under Section 242, Act of March 4, 1971, No. 2 as S T (30) Shares Tax - -- Interest is calculated as follows: amended, 72 P.S. Section 7242. B .L (40) Corporate Loans Tax (Banks) INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X 0) Net Earnings Tax DAILY INTEREST FACTOR. Liens for Motorbus Road Tax arise under Chapter 98 of the PA G.P. ( ( 55 0) Gross Premiums Tax Vehicle Code, (75 Pa C.S. 9815). M,1, (70) Marine Insurance Tax * Use this rate for M.C.R.T 88 may effective Jan. 1, 1996. C A (80) Cooperative Associations ** Interest rates prior to 1988 may be obtained by calling PA P I T. PA Income Tax (PA -40) Dept. of Revenue Taxpayer Service & In Center, Liens for Liquid Fuels and Fuels Tax, and the tax imposed in E.M.T. PA Income Tax (Employer Withholding) (717) 787 - 106 4 . Chapter 90 of thehVehiclelCode, (75 Pa. C.S. 9013) 0) arise under