The URL can be used to link to this page

Home My WebLink About13-4915 PA DEPARTMENT VENUE BUR _ pennsyLvania BUREAU OF COMPLIANCE , LIEN SECTION PO BOX 280948 0, j- �' 1 t J ty DEPARTMENT OF REVENUE T r EE _ ; HARRISBURG PA 17128 -0946 e' ' i t Pi 0 { a V {;`+,Sy REV -159 CM OOCEXEC (10 -09) � 3 AUG 19 P14 2 25 C14i� AND j C�1i��N Y q fl r cui COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: MATTHEW S GAMBER 105 N 17TH ST CAMP HILL PA 17011 -3909 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 482-76 -2151 to be entered of record in your county ATE OF ASSESSMENT CLASS OF TAX PERIOD D DETERMINATION OR IDENTIFYING TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER 1 2 3 4 6 6 P.I.T. 2009 FEB 20 2013 M99399 1671.00 1855.40 TOTALS 51671.00 51855.40 INTEREST COMPUTATION DATE S E P 23 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 . 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 51886.90 JUN 27 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 corporation Tax Liens provided under the Fiscal Code arise at LNF.T.EST. LiquidtFuelsaTaxE(Gasoline) COMMONWEALTH OF PENNSYLVANIA the time of sett ement (assessment) and are liens upon the fran- F.U.T. Fuels Use Tax (Diesel and Special Fuels) 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. MATTHEW S LAMB E R force and validity without filing or revival until paid. BUS Public Transportation Assistance Fund Taxes and fees L.F. & F.T. Liquid Tax Inheritance Tax Liens are liens on real estate which continue unti the tax is paid. Personal Income Tax Em to er Withholdin Tax Realt e Tax Trans SETTLEMENT OF ACCOUNT fer Tax Sa es and Use Tax Liquid Fuel Tax Fue s Us otor Carriers Roa Tax Motorbus Roa Tax Oi Com an Fran The "TOTAL" (column 6) for each type of tax listed on this NOTICE of TAX LIEN chile Tax and Li uid Fue s an Fue s Tax lens are lens upon Notice of Lien comprises the balance of tax due (column 5) plus t e ranchises as we 1 as re a an assessed additions and /or penalties and assessed and accrued payers, but only after they have bepersonal docket property of interest to the interest computation date on the face of the Notice. Filed this record by the prothonotary of the county where such property is situated. These liens shall not attach to stock of goods, wares, day of or merchandise regularly sold in the ordinary course If Payment or settlement of the account is made after the in of the taxpayer. The lien has riit of business terest computation date, the payment must include the lien fil- priority from the date of entry of ing costs and accrued interest from the interest computation record, at m. date to and through the payment date. For any delinquent taxes due on or before Dec. 31, 1981, PLACE OF FILING NOTICE FORM interest is imposed at the following rates: Place of filing: The Notice of Lien shall be filed: C.S. 6% per annum (due date to payment date) 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 .I. 3/4 of 1% per month or fraction LIENS FOR TAXES of the county in which the property subject to lien is situated. R S,& U. 3/4 of 1% per month or fraction .T.T. - 6% per annum Liens for Corporation Taxes arise under Section 1401 of the AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE I N . & EST. 6% per annum Fiscal Code, 72 P.S. Section 1401, as amended. 1% per month or fraction General Rule: According to the Fiscal Code, the Notice of Lien M.C.R.T. * 1% per month or fraction Liens for Personal Income Tax and Employer Withholding Taxes 7P P.S. ice bytthe commonwealth. AnySNoticeeof�Lienefiledgby of the O.F.T. 18% per annum arise under Section 345 of the Tax Reform Code of 1911, S Notice b Section 7345, as amended. commonwealth shall have priorit , before y to, and be paid in full any other obligation, judgement, claim, lien or estate is sat- after Jan. t , 82, therPAoDepartmentdof and o 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 the Tax Reform Code of 1971, 12 P.S. Section 8112 C, as amended. maintain priority of tax liens over any existing mortgages rate pplicab e nt l ier from r calendar y ear to calendar year. g or liens which are properly recorded at the time that the tax lien The a 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. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use RELEASE OF LIEN Delinquent Date Inter 11X Rate Daily Interest Factor 1/1/88 thru 12/31/91 .000301 Tax Act, 72 P.S. Section 2614.13, as amended. The Secretary or his delegate may issue a Certificate of R .000247 elease 1/1/92 thru 12/31/92 of any lien imposed with respect to any tax if (a) the liabilit 1/1/93 thru 12/31/94 7% .000192 Liens for Motor Carriers Road Tax arise under Chapter 96 of 1/1/95 thru 12/31/98 .000247 is satisfied, satisfaction consisting of payment of the amount y 1/l/00 thru 12/31/00 7% .000192 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 .000219 or (b) the liability becomes legally unenforceable. 1/1/02 thru 12/31/02 9% .000247 Liens for Inheritance Tax and Estate Tax arise under the In- E Ten isoppaidlnterest on Corporation Taxes is computed after the 1/1/03 thru 12/31/03 5% .000164 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/1/04 thru 12/31/04 4% .000137 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/05 thru 12/31/05 58 .000110 seq. (For decedents with date of death prior to December 13, CLASSES OF TAX 1 / 1 /06 thru 12/31/06 7% .000137 C.S. 111107 thru 12/31/07 .000192 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et, seq.), F F 1/1/08 thru 12/31/08 7% .000219 (O1) Capital Stock Tax 1/1/09 thru 12/31/09 .000192 (02) Foreign Franchise Tax 1/1/10 thru 12/31/10 .000137 Liens for State or State and Local Sales, Use and Hotel C (04) Corporate Net Tax 1/1411 thk 26/12 x 000110 Occupancy Tax and Public Transportation Assistance Fund Taxes C.N.I. axes a ec / me 31 delinquent on or before De6 , 1971, No. 2 as C (05) Corporation Income Tax will remain a constant interest rate until the delinquent amended, 72 P.S. Section 7242. G.R. (10) Gross Receipts Tax and Fees arise under Section 242, Act of March 4 balance is paid in full. (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. Vehicle Code, (75 Pa C.S. 9815). N.E. (50) Net Earnings Tax Interest is calculated as follows: G.P. (60) Gross Premiums Tax INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X Liens for liquid Fuels and Fuels Tax, and the tax imposed in C.A. (70) Marine Insurance Tax DAILY INTEREST FACTOR. Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under P.I.T. PAOIncomeeTax�(PAA40)ciations * Use this rate for or M.C.R.T./IFTA 1988 Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). E.M.T. PA Income Tax (Employer Withholding) may effective Jan. 1, calling ** Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & In,Pn,m:,r r,