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Home My WebLink About13-3756 13-- 3`151 lv�l (erm PA DEPARTMENT OF REVENUE B U R EA U C OMPLIANCE Pennsylvania LIEN N SECTION PO BOX 280948 HARRISBURG PA 17128 -0948 DEPARTMENT OF REVENUE 1 W ....... C DOC... ....... 4a i.56 1013 PLFF C# (�B�as4a I C= C C -- :;0 u d_ :;7 1:: — 77 co CD COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA )> C _ p C NAME AND ADDRESS: 73 DAVID L SLEDZINSKI 1340 S MARKET ST TO THE PROTHONOTARY OF SAID COURT: MECHANICSBURG PA 17055 -5631 Pyr,eant to the lar, of the Common.eelth of Penn ,yl.ania, CERTIFIED COPY OF LIEN there 13 herewith tran —ittod a certified copy of a lien to be entered of record in your. county 168 -48 -4421 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL I 2 3 4 5 6 P.I.T. 2008 AUG 28 2012 P82234 1151.00 1658.64 TOTALS $1151.00 $1658.64 INTEREST COMPUTATION DATE AUG 1 5 201 FILING FEE(S) $21.50 The undersigned, the Secretaryy 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 . 0 0 taxpayyer for unpaid tax, interest, additions or penalties thereon due from such taxpayer tax, additions or penalties the T CommonwealthsofhPennsyldvania ADDITIONAL INTEREST upon the taxpayer's property, real, personal or both, as the case may be. i SETTLEMENT TOTAL $1690.14 SECRETARY OF REVENUE MAY 23 2013 (OR AUTHORIZED DELEGATE) DATE 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 Corporation Tax Liens provided under the Fiscal Code arise at L.F.T. Liquid Fuels Tax (Gasoline) Special Fuels) the ti F.U.T. Fuels Use Tax (Diesel and me of settlement (assessment) and are liens upon the f chises and property, both real and personal, with no further no M.C.R.T. Motor Carriers Road Tax COMMONWEALTH OF PENNSYLVANIA tice. The filing of a Notice of a Lien with a county O.F.T. Oil Franchise Tax prothonotary is not a requisite, and the lien remains in full M.T. PublicuTransportation Assistance Fund Taxes and Fees V . force and validity without filing or revival until paid. L.F. & F.T. Liquid Fuels and Fuels Tax DAVID L SLEDZINSKI Inheritance Tax Liens are liens on real estate which continue until the tax is paid. SETTLEMENT OF ACCOUNT Pe rsonal Income Tax Employer Withholding Tax R ealty Tran The "TOTAL" (column 6) for each type of tax listed on this fer Tax Sales and Use Tax Liquid Fuel Tax. Fuels Use Tax. Notice of Lien comprises the balance of tax due (column 5) plus Mot Carriers Road Tax Motorbus Road Tax Oil C ompa ny Fran assessed additions and /or penalties and assessed and accrued NOTICE OF TAX LIEN chise Tax and L10Uld Fuels and Fuels Tax liens are liens upon interest to the interest computation date on the face of the the franchises as well as real and personal property of tax- Notice. payers, but only after they have been entered and docketed of 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, terest computation date, the payment must include the lien fil- or merchandise regularly sold in the ordinary course of business ing costs and accrued interest from the interest computation Filed this day of of the taxpayer. The lien has priority from the date of entry of date to and through the payment date. record. For any delinquent taxes due on or before Dec. 31, 1981, at m. interest is imposed at the following rates: 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 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 (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. 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 IN. & EST. 6% per annum LIENS FOR TAXES AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE L.F.T.,F.U.T. 1% per month or fraction M.C.R.T. * 1% per month or fraction Liens for Corporation Taxes arise under Section 1401 of the O.F.T. 18% per annum Fiscal Code, 72 P.S. Section 1401, as amended. General Rule: According to the Fiscal Code, the Notice of Lien is automatics Y 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 Liens for Personal Income Tax and Employer Withholding Taxes commonwealth shall have priority to, and be paid in full, before arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. any other obligation, judgement, claim, lien or estate is sat- daily interest S 7345, as amended. isfied from a subsequent Judicial sale or liability with which rate that will vary from calendar year to c the property may be charged. Exception: T he commonwealth alendar year. does not The applicable interest rates are as follows. Liens for Realty Transfer Tax arise under Section 1112-C of maintain priority of tax liens over any existing mortgages or INTEREST: Interest is calculated on a daily basis at the follow 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 rates. ** is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. ing Liens for Liquid Fuels Tax arise under Section 13 of the Delinquent Date Interest Rate Daily Interest Factor 1/1/88 thru 12/31/91 _11% .000301 Liquid Fuels Tax Act, 72 P.S. Section 2611 -M, as amended. RELEASE OF LIEN 1/1/92 thru 12/31/92 9% .000247 1/1/93 thru 12/31/94 7% .000192 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use The Secretary or his delegate may issue a Certificate of Release 1/1/95 thru 12/31/98 9% .000247 000192 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% ,000219 is satisfied, satisfaction consisting of payment of the amount 1%1/00 thru 12/31 9% 000241 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed together with all interest and costs in respect thereof, 1/1/02 thru 12/31/02 6% .000164 the Vehicle Code, (75 Pa. C.S. 9615). or (b) the liability becomes legally unenforceable. 1/1/03 thru 12/31/03 5% .000137 Exce tion: Interest on Corporation Taxes is computed after the 1/1/04 thru 12/31/04 4% .000110 ien is paid. 1/1/05 thru 12/31/05 5% 000137 Liens for Inheritance Tax and Estate Tax arise under the In- 1/1/06 thru 12/31/06 7% .000192 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. CLASSES OF TAX 1/1/07 thru 12/31/07 8% .000219 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1 11 /08 thru 12/31/08 7% .000192 seq. (For decedents with date of death prior to December 13, 1/1/09 thru 12/31/09 5% .000137 C.S. (01) Capital Stock Tax 1/1/10 thru 12/31/10 4% 000110 1982, liens arise under the Inheritance and Estate Tax Act of F.F. (02) Foreign Franchise Tax 1/1 / 11 thk 12631/12 3% OOSg82 1961, 72 P.S. Section 2485 101 et. seq.). C.L. (03) Corporate Loans Tax - axes 1981 C.N.I. (04) Corporate Net Income Tax will remain a constant interest rate until the delinquent Liens for State or State and Local Sales, U se and Hotel C I (05) Corporation Income Tax balance is paid in full. Occupancy Tax and Public Transportation Assistance Fund Taxes G.R. (10) Gross Receipts Tax Taxes that became delinquent on or after Jan. 1, 1982 are and Fees arise under Section 242, Act of March 4, 1971, No. 2 as 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: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax Vehicle Code, (75 Pa C.S. 9815). G.P. (60) Gross Premiums Tax DAILY INTEREST FACTOR. M.I. (70) Marine Insurance Tax e Associations Use this rate for M.C.R.T. /IFTA effective Jan. 1, 1996. C.A. (80) Cooperativ Liens for Liquid Fuels and Fuels Tax, and the tax imposed in P.I.T. PA Income Tax (e Associations ** Interest rates prior to 1988 may be obtained by calling PA Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under E.M.T. PA Income Tax (Employer Withholding) Dept. of Revenue Taxpayer Service & Information Center, Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). (717) 787 -1064.