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Home My WebLink About13-4166 PA DEPARTMENT OF REVENUE P �1 I ,SyLV� 1 �� BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128 -0948 REV -159 CM DOCE %EC (10 -09) 6Pl 9V IZ# a 93 293 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA �� r co G) CD C ,, NAME AND ADDRESS: ?t FRANK R SMITH JR 100 AUSTIN DR ENOLA PA 17025 -2685 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien 186 -8231 to be entered of record in Your county 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. 2011 NOV 09 2012 S10215 1101.00 1218.74 TOTALS 51101.00 *1218.74 INTEREST COMPUTATION DATE AUG 1 9 2013 FILING FEE(S) *21.50 The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) *10 . 0 0 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 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 *1250.24 MAY 23 2013 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE LIEN FOR TAXES, PENALTIES AND INTEREST S. & U. State Sales and Use Tax General information: L.S. & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax Cor oration Tax Liens provided under the Fiscal Code arise at L T EST. �iquid iEttTi COMMONWEALTH OF PENNSYLVANIA chises property, both no M.C.R.T. Motor Carriers(RoadeTaxnd Special Fuels) 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 FRANK R SMITH J R force and validity without filing or revival until paid. BUS Motorbus Road Tax Inheritance Tax Liens are liens on real estate which continue L.F. & F.T. Liquid Fuels and Fuels Tax until the tax is paid. Personal Income Tax Em to er Withholdin Tax Realty Trans- SETTLEMENT OF ACCOUNT fer Tax Sales and Use Tax Li uid Fuel Tax Fuels Use Tax The "TOTAL" (column 6) for each type of tax listed on this Motor Carriers Road Tax Motorbus Road Tax i Com an Fran Notice of Lien comprises the balance of tax due (column 5) plus NOTICE OF TAX LIEN chse Tax. and Liam Fuels and Fuels Tax liens are liens upon assessed additions and /or penalties and assessed and accrued the franchises 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 Filed this situated. These liens shall not attach to stock of goods, wares, If payment or settlement of the account is made after the in- day of or merchandise regularly sold in the ordinary course of business terest 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) Place of filing: The Notice of Lien shall be filed: C.I.,G.R.,C.A.,S.T. 6% per annum (due date to payment date) CLERK (or Register) (a) In the case of real property, in the office of the pro B. L. ,N.E.,G.P.,M.I. 6% per annum (due date to payment date) thonotary of the county in which the property subject to the P.U.R. 1% per month or fraction lien is situated and (b) in the case of personal property, (due date to payment date) whether tangible or intangible in the office of the prothonotary P•I.T.,E.M.T. 3/4 of 1% per month or fraction of the county in which the property subject to lien is situated. S R. .& U. 3/4 of 1% per month or fraction LIENS FOR TAXES T.T. - 6% per annum AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE LNF.T.EF. 1% per month or fraction Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. General Rule: According to the Fiscal Code, the Notice of Lien O.F.T. * 18% p per m fraction Liens for Personal Income is automatica y revived and does not require refiling of the 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, Rev from a subsequent judicial sale or lien or estate is sat- after Jan. 1, 1982, the PA Department of R nue will calculate deficiencies using an annual interest liability with which daily interest on all tax Liens for Realty Transfer Tax arise under Section 1112 C of the property may be charged. Exception: The commonwealth does not rate that will vary from calendar year to calendar year. the Tax Reform Code of 1971, 72 P.S. Section 8112 C, as amended. maintain priority of tax liens over any existing mortgages or The applicable interest rates are as follows. liens which are properly recorded at the time that the tax lien Liens for Liquid Fuels Tax arise under Section 13 of the is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. INTEREST: Interest is calculated on a daily basis at the follow - Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. ing rates. ** Delinquent Date Interest Rate Daily Interest Factor RELEASE OF LIEN 1/1/88 thru 12/31/91 11% 000301 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use 1/1/92 thru 12/31/92 9% .000247 Tax Act, 72 P.S. Section 2614.13, as amended. The Secretary or his delegate may issue a Certificate of Release 1/1/93 thru 12/31/94 7% .000192 of any lien imposed with respect to any tax if (a) the liability 1 /1/9 9 t hr u 12/ 9 % .000 Liens for Motor Carriers Road Tax arise under Chapter 96 of is satisfied, satisfaction consisting of payment of the amount 1/1/00 thru 12/31/00 8% .000192 the Vehicle Code, (75 Pa. C.S. 9615). p assessed together with all interest and costs in respect thereof, 1/1/01 thru 12/31/01 g% .000219 or (b) the liability becomes legally unenforceable. 111102 thru 12131102 6% .000247 1/1/03 thru 12/31/03 5% Ex cep t i on: Interest on Corporation Taxes is computed after the 000164 Liens for Inheritance Tax and Estate Tax arise under the In lien is paid. 1/1/04 thru 12/31/04 4% .000137 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/1/05 thru 12/31/05 5% .000110 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/06 thru 12/31/0 7% .000137 seq. (For decedents with date of death prior to December 13, CLASSES OF TAX 111107 thru 12131107 8% .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% .000219 000192 1961, 72 P.S. Section 2485 - 101 et. seq.). F.F. (02) Foreign Franchise Tax 1/1/10 thru 12/31/10 4% .000137 C.L. (03) Corporate Loans Tax 1/1/ thk 2631/12 3X .000110 Liens for State or State and Local Sales, Use and Hotel C.N.I. (04) Corporate Net Income Tax axes a ecome delinquent on or before Dec� Occupancy Tax and Public Transportation Assistance Fund Taxes C I (05) Corporation Income Tax will remain a constant interest rate until the delinquent and fees arise under Section 242, Act of March 4, 1971, No. 2 as G.R. (10) Gross Receipts Tax balance is paid in full. amended, 72 P.S. Section 7242. P.U.R. (20) Public Utility Realty Tax --- Taxes that become delinquent on or after Jan. 1. 1982 are S.T. (30) Shares Tax subject to a variable interest rate that changes each Liens for Motorbus Road Tax arise under Chapter 98 of the PA B'L. (40) Corporate Loans Tax (Banks) calendar year. N.E. (50) Net Earni Interest is calculated as follows: Vehicle Code, (75 Pa C.S. 9815). Earnings Tax G.P. (60) Gross Premiums Tax INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. Liens for Liquid Fuels and Fuels Tax, and the tax imp in C.A. (70) Marine Insurance Tax Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under (80) Cooperative Associations P.I.T. PA Income Tax (PA-40) Interest rates 1988 may ebeeobtainednbylcalling 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.