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Home My WebLink About13-4702 PA DEPARTMENT OF REVENUE _ pennsytva pia BUREAU OF COMPLIANCE tt�� i' i� LIEN SECTION d ( V ry PO BOX 280948 ,' l � • ` DEPARTMENT OF REVENUE HARRISBURG PA 17128 -0948 g ; - �1?'. REV -159 CH DDCEXEC (1D -09) COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: CRAIG W BACHIK 1611 MARKET ST CAMP HILL PA 17011 -4818 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 187 -54 -0702 to be entered of record in Your county ATE OF ASSESSMENT CLASS OF TAX PERIOD G DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 P.I.T. 2011 FEB 08 2013 L17458 908.00 1189.60 TOTALS $908.00 $1189.60 INTEREST COMPUTATION DATE S E P 15 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 $ 1 ' 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 $1221.10 JUN 20 2013 owl Sd�� y SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE a, o�Q L/ a 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 under the are liens F.U.T. Fuels (Diesel 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 CRAIG W BAC H I K 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 Withholding Tax Realty Trans- SETTLEMENT OF ACCOUNT fer Tax. Sa es and Use Tax Liquid 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 COm an Fran- Notice of Lien comprises the balance of tax due (column 5) plus NOTICE OF TAX LIEN chise Tax. and Liquid Fue s and uels 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) (a) In the case of real property, in the office of the pro B;U „ M.I. _ 6% per m o n th or fraction u o payment date) CLERK (or Register) thonotary of the county in which the property subject to the 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. S &U:,E.M.T. 3/4 of 1% per month or fraction LIENS FOR TAXES of the county in which the property subject to lien is situated. R.T.T. 6% per annum 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 automatical y 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. 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 is filed. See Act of Dec. 12 INTEREST: Interest is calculated on a daily basis at the follow - Liens for Liquid Fuels Tax arise under Section 13 of the , 1994, P.L. 1015, No. 138. 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 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 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 Cha p ter 96 of is satisfied, satisfaction consisting of payment of the amount 1 /1 /00 thru 12/31/00 8% .000192 .000219 the Vehicle Code, (75 Pa. C.S. 9615). assessed together with all interest and costs in respect thereof, 1/1/01 thru 12/31/01 9% .000247 or (b) the liability becomes legally unenforceable. 111102 thru 12/31/02 6% .000164 Ex�ce t�ion: 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 Ie1 n N paid. 1/1/04 thru 12/31/04 4% .000110 108 No. and Estate Tax of 1982, Act of December Section 1982, P.L. 1/1/05 thru 12/31/05 5% .000137 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 11 et. CLASSES OF TAX 1/1/06 thru 12/31/06 7% .000192 seq. (For decedents with date of death prior to December 13, 1/1/07 thru 12/31/07 8% .000219 1982, liens arise under the Inheritance and Estate Tax Act of C.S. (01) Capital Stock Tax 1/1/08 thru 12/31/08 7% .000192 1961, 72 P.S. Section 2485 - 101 et. seq.). F.F. (02) Foreign Franchise Tax 1/1/09 thru 12/31/09 5% .000137 1 /1 /10 thru 12/31/10 4% .000110 C.L. (03) Corporate Loans Tax 1/1/11 thtk 12631/12 3� 000 82 Liens for State or State and Local Sales, Use and Hotel C.N.I. (04) Corporate Net Income Tax axes at ecome delinquen on or before Dec. 3Q, 1981 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. 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. --- Interest is calculated as follows: Vehicle Code, (75 Pa C.S. 9815). G.P. (50) (50) Net Earnings Tax 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) ** Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). E.M.T. PA Income Tax (Employer Withholding) Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787 -1064.