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Home My WebLink About13-4916 PA DEPARTMENT OF REVENUE pennsylvanla �' BUREAU OF COMPLIANCE LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 d (' - NRR j f ; - ._.. -_. HARRISBURG PA 17128 -0948 REV -159 CM DOCEXEC (10 -09) pp,' CUMBERLAND C01,1i4TY PENNSYLVANIA COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 9, v pd-IAW 0_4 / , ;yyaiao ,0 ;2 'ywo NAME AND ADDRESS: DANIEL K LUCAS 2 HELEN ST ENOLA PA 17025 -3022 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the laws of the Commonwealth of PennsYlvanial there is herewith transmitted a certified COPY of a lien 203 -48-2027 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 I 2 3 4 S 6 P.I.T. 2001 MAR 08 2013 P17892 620.00 1132.27 TOTALS 5620.00 51132.27 INTEREST COMPUTATION DATE OCT 0 7 2013 FILING FEE(S) $21.50 SATISFACTION FEES) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of *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 $1163.77 JUL 11 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 I. Cor oration Tax Liens provided under the Fiscal Code arise at LNF.T EST. LiquidtFuelsaTaxE(Gasoline) Tax COMMONWEALTH OF PENNSYLVANIA chises time andfpropertyenbothsrealmand )personal,l 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 DANIEL K LUCAS 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 unti the tax is pal . Personal Income Tax Em to er Withholdin Tax Realty Trans- SETTLEMENT OF ACCOUNT fer Tax Sa es and Use Tax Li uid Fue 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 c ise Tax and Li ui Fue s and Fue s Tax lens are lens upon assessed additions and /or penalties and assessed and accrued Vie franchises as well as real an 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, day of or merchandise If Payment or settlement of the account is made after the in 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 at M. record. date to and through the payment date. PLACE OF FILING NOTICE FORM interest is m due on or For any d i mposed ratesre Dec. 31, 1981, 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 Co r 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. I% 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.& U. 3/4 of 1% per month or fraction LIENS FOR TAXES R.T.T. 6% per annum AUTOMATIC REVIVAL OF NOTICE AND PRIO I N . & EST. 6 % Per annum RITY OF NOTICE Liens for Corporation Taxes arise under Section 1401 of the 1% per month or fraction Fiscal Code, 72 P.S. Section 1401, as amended. M.C.R.T. * 1% per month or fraction .General Rule: According to the Fiscal Code. the Notice of Lien O.F.T. is automatics y revived and does not require refiling of the 18% Per annum 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 or the Tax Reform Code of 1971, 72 P.S. Section 8112 -C, as amended. maintain priority of tax liens over any existing mortgages lien pplicable interest year follows.endar year, 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. ** y RELEASE OF LIEN Delinquent Date Interest Rate Daily Interest Factor Liens for Fuel Use Tax arise under Section 13 of the Fuel Use 1/1/88 thru 12/31/91 11% 000301 Tax Act, 72 P.S. Section 2614.13, as amended. 1/l/93 thru 12/31 94 9% .000247 The Secretary or his delegate may issue a Certificate of Release 1/1/95 thru 12/31/98 .000192 g% of any lien imposed with respect to any tax if (a) the liability 1/1/99 thru 12/31/99 .000247 7S 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 .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 g% .000219 or (b) the liability becomes legally unenforceable. 111102 thru 12/31/02 .000247 Liens for Inheritance Tax and Estate Tax arise under the In Exce Interest 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 .000137 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/05 thru 12/31/05 7% 1/1/06 thru 12/31/06 .000137 .000110 seq. (For decedents with date of death prior to December 13, CLASSES OF TAX 1/1/07 thru 12/31/01 .000192 1982, liens arise under the Inheritance and Estate Tax Act of C.S. 1/1/08 thru 12/31/08 8% .000219 1961, 1 2 P.S. Section 2485 - 101 et. seq.). F .F (O1) Capital Stock Tax 1/1/09 thru 12/31/09 58 .000192 (02) Foreign Franchise Tax 1/1/10 thru 12/31/10 3% .000137 C.L. (03) Corporate Loans Tax 1/1411 thIN 12631/12 X .00pp0pp110 Liens for State or State and Local Sales, Use and Hotel (04) Corporate Net Income Tax axes delinquent on or before Dec0 Occupancy Tax and Public Transportation Assistance Fund Taxes C.N.I. 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. Vehicle Code, (75 Pa C.S. 9815). N E "" - Interest is calculated as follows: (50) Net Earnings Tax 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 im osed in C.A. (70) Marine Insurance Tax DAILY INTEREST FACTOR. Section 9502 of the Vehicle Code (75 Pa. C.S. 95 2) arise under P.I.T. PA Income Tax (PA 40) Use this rate for M.C.R.T. /IFTA effective Jan. 1, 1996. Chapter 90 of the Vehicle Cade, (15 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.