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BUREAU OF COMPLIANCE t ( a J S /
LIEN SECTION t,. S_= i ( DEPARTMENT OF REVENUE
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COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA o��•S� flt� i
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NAME AND ADDRESS:
KELLY M MCNANEY
317 MERCURY DR
MECHANICSBURG PA 17050 -5246
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 183 - - 5170
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 02 2012 R14183 585.00 658.04
TOTALS
0585.001 $658.04
INTEREST COMPUTATION DATE OCT 0 3 2013 FILING FEE(S)
$21.50
The undersigned, the Secretary 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 $ 6
i�
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
L.S. & U. Local Sales and Use Tax
General information: R.T.T. Realty Transfer Tax
IN. & EST. Inheritance and Estate Tax
Corporation 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
force and validity without filing or revival until paid. BUS Motorbus Road Tax
KELLY M M C NAN EY L.F. & F.T. Liquid Fuels and Fuels Tax
Inheritance Tax Liens are liens on real estate which continue
until the tax is paid. SETTLEMENT OF ACCOUNT
Personal Income Tax. Emolover Withholding Tax Realty Trans The "TOTAL" (column 6) for each type of tax listed on this
fer Tax. Sales and Use Tax Liquid Fuel Tax Fuels Use Tax
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 chile Tax, and Liquid 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-
lay 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)
C.I.,G.R.,C.A.,S.T. 6% per annum (due date to payment date)
Place of filing: The Notice of Lien shall be filed: B.L.,N.E.,G.P.,M.I. 6% per annum (due date to payment date)
CLERK (or Register) (a) In the case of real property, in the office of the pro- P.U.R. 1% per month or fraction
thonotary of the county in which the property subject to the (due date to payment date)
lien is situated and (b) in the case of personal property, P.I.T., E.M.T. 3/4 of 1% per month or fraction
whether tangible or intangible in the office of the prothonotary 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. i INTEREST: Interest is calculated on a daily basis at the follow-
ng rates. **
Liens for Liquid Fuels Tax arise under Section 13 of the Delinquent Date Interest Rate Daily Interest Factor
Liquid Fuels Tax Act, 72 P.S. Section 2611 -M, as amended. RELEASE OF LIEN 1/1/88 thru 12/31/91 11% .000301
1/1/92 thru 12/31/92 9% .000247
Liens for Fuel Use Tax arise under Section 13 of the Fuel Use The Secretor or his delegate issue a Certificate of Release 1/1/93 thru 12/31/94 7% .000192
Y 9 may
Tax Act, 72 P.S. Section 2614.13, as amended. y 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 1% .000192
is satisfied, satisfaction consisting of payment of the amount 1 /1 /00 thru 12/31/00 8% .000219
Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed together with all interest and costs in respect thereof, 1/1/01 thru 12/31/01 9% .000247
the Vehicle Code. (75 Pa. C.S. 9615). or (b) the liability becomes legally unenforceable. 111102 thru 12/31/02 6% .000164
Exception: 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- n is Paid. 1/1/04 thru 12/31/04 4% .000110
1/1/05 thru 12/31/05 5% .000137
heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/1/06 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. 1/1 11 th 112 31/12 3% 00pp82 1981
C.N.I. (04) Corporate Net Income Tax axes
(03) Corporate Loans Tax Rat ecome delinquent on or before Dec. 31
Liens for State or State and Local Sales, Use and Hotel will remain a constant interest rate until the delinquent
Occupancy Tax and Public Transportation Assistance Fund Taxes C.I. (05) Corporation Income Tax balance is paid in full.
and Fees arise under Section 242, Act of March 4, 1971, No. 2 as G.R. (10) Gross Receipts Tax -- -Taxes that become delinquent on or after Jan. 1, 1982 are
amended, 72 P.S. Section 7242. P.U.R. (20) Public Utility Realty Tax subject to a variable interest rate that changes each
S.T. (30) Shares Tax calendar year.
B.L. (40) Corporate Loans Tax (Banks) - -- Interest is calculated as follows:
Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X
Vehicle Code, (75 Pa C.S. 9815). G.P. (60) Gross Premiums Tax DAILY INTEREST FACTOR.
M.I. (70) Marine Insurance Tax
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.
8UREAU OF COMPLIANCE
,v BOX 280948
HARRISBURG PA 17128'0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
AUTHORITY TO SATISFY
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
v.
KELLY L MCNANEY
317 MERCURY DR
MECHANICSBURG PA 17050-5246
TO THE PROTHONOTARY OF SAID COURT:
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA.
REV -500 CM DOCEXEC (05-11)
Docket No. 13CT4917
Date Filed AUG 19 2013
Class of Tax ANNUAL
Account No. 183-62-5170
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 om»owereu, 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 nersun to do so. For doing
so, this shall be vour sufficient warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Department of
Revenue, Commonwealth of Pennsylvania, this 30th day of May, 2014. _ ':
�� -,.
Daniel Meuser
Secretary of Revenue
MARY Hun|Fn
Director, Bureau of Compliance
/o. DO PIN PGFP
e3C0000B544
..3~___'
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
13CT4917
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V
KELLY L MCNANEY
&
AUTHORITY TO SATISFY