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PENNSYLVANIA
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
NAME AND ADDRESS:
BRIAN B SHANK
15 SHERWOOD CIR
ENOLA PA 17025 -1838
TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN
Pursuant to the lays of the Commonwealth of Pennsylvania,
there is herewith trans.itted a certified COPY of a lien 173 -56 -3547
to be entered of record in Your cauntY
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 DEC 17 2010 P72044 273.00 365.30
TOTALS
$273.00 5365.30
INTEREST COMPUTATION DATE S E P 1 2 2013 FILING FEE(S)
521.50
SATISFACTION FEE(S)
The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of 5 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
5396.80
JUN 20 2013 car
SECRETARY OF REVENUE DATE /,1r,7r /71//
(OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE Ca n t
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 oration Tax Liens provided under the Fiscal Code arise at L.F.T. Liquid Fuels Tax (Gasoline)
the time of settlement (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
BRIAN B SHANK 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.
SETTLEMENT OF ACCOUNT
Personal Income Tax Employe r Withholdin Tax Realty Trans-
fer Tax, Sa es and Use Tax Liouid Fuel Tax Fuels Use Tax The "TOTAL" (column 6) for each type of tax listed on this
Motor Carriers Road Tax, Motorbus Road Tax Oil Comoanv Fran Notice of Lien comprises the balance of tax due (column 5) plus
NOTICE OF TAX LIEN chise Tax and Li uid Fuels and Fuels Tax liens are liens upon assessed additions and /or penalties and assessed and accrued
the franchises as well as rea 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)
(a) In the case of real property, in the office of the ro B.L.,N.E.,G.P.,M.I. 6% per annum (due date to payment date)
CLERK (or Register) 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
P y 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 automatically 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 Department of Revenue will calculate
isfied from a subsequent judicial sale or liability with which daily interest on all tax deficiencies using an annual interest
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.
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 c on a daily basis at the follow
Liens for Liquid Fuels Tax arise under Section 13 of the ing rates.
Liquid Fuels Tax Act, 72 P.S. Section 2611 -M, as amended. 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
1/1/93 thru 12/31/94 7% .000192
Tax Act. 72 P.S. Section 2614.13, as amended. The Secretary or his delegate may issue a Certificate of Release 1/1/95 thru 12/31/98 9% .000247
of any lien imposed with respect to any tax if (a) the liability 1/1/99 thru 12/31/99 7%
Liens for Motor Carriers Road Tax arise under Chapter 96 of 000192
is satisfied, satisfaction consisting of payment of the amount 1 /1 /00 thru 12/31/00 8% .000219
assessed together with all interest and costs in respect thereof, 1 /l /01 thru 12/31/01 9%
the Vehicle Code, (75 Pa. C.S. 9615). or (b) the liability becomes legally unenforceable. 111102 thru 12/31/02 6% .000247 .000164
Exce p ti on: Interest on Corporation Taxes is computed after the 1/1/03 thru 12/31/03 5% .000137
Liens for Inheritance Tax and Estate Tax arise under the In- gel n is paid. 1/1/04 thru 12/31/04 4% .000110
hesitance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/1/05 thru 12/31/05 5% .000137
1 /l /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/ th k 12631/12 3� 00 482
Liens for State or State and Local Sales, Use and Hotel C.N.I. (04) Corporate Net Income Tax axes a ecome delinquen on or before Dec. 1981
Occupancy Tax and Public Transportation Assistance Fund Taxes C.I. (05) Corporation Income Tax will remain a constant interest rate until the delinquent
G.R. () Gross Receipts Tax balance is paid in full.
10
and Fees arise under Section 242, Act of March 4, 1971, No. 2 as P.U.R. (20) Public Utility Realty Tax Taxes that become delinquent on or after Jan. 1, 1982 are
amended, 72 P.S. Section 7242. S.T. (30) Shares Tax subject to a variable interest rate that changes each
B.L. (40) Corporate Loans Tax (Banks) calendar year.
Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax Interest is calculated as follows:
Vehicle Code, (75 Pa C.S. 9815). G.P. (60) Gross Premiums Tax INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X
M.I. (70) Marine Insurance Tax DAILY INTEREST FACTOR.
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.
BUREAU OF COMPLIANCE COMMONWEALTH OF PENNSYLVANIA ;€.� ►,. �
PO BOX 280948 DEPARTMENT OF REVENUE 0,4 `� ,
HARRISBURG PA 17128-0948 s�.F �.
AUTHORITY TO SATISFY REV-300 CM VOCEXEC (05-I1)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
• PENNSYLVANIA.
•
•
• Docket No. 13CT4518
•
• Date Filed AUG 01 2013
•
•
BRIAN B SHANK Class of Tax ANNUAL
15 SHERWOOD CIR Account No. 173-56-3547
ENOLA PA 17025-1838
TO THE PROTHONOTARY OF SAID COURT:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above
action, acknowledges that the above captioned lien/judgment note should be removed
from the court records.
You, the Prothonotary of said Court, upon receipt by you of your costs of
satisfaction• are hereby authorized and empowered, in the name and stead of the
Plaintiff, to enter full satisfaction upon the record as fully and effectually, to
all intents and purposes, as we could were we present in person to do so. For doing
so, this shall be your sufficient warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Department of
Revenue, Commonwealth of Pennsylvania, this 8th day of October, 2013.
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MARY HUBLER
Director, Bureau of Compliance
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