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Home My WebLink About13-4922 PA DEPARTMENT OF REVENUE e. Pennsylvania BUREAU OF COMPLIANCE LIEN SECTION i � _ �1, r r.. DEPARTMENT OF REVENUE PO BOX 280948 V r I _ HARRISBURG PA 1 71 28 -094 8 REV -159 CM DDLEXEC (7� :.. D -D9) 2013 AUG 1 PH 2 2 CUMBIRLAHO PENNSYLVA IA COUNT 13 - 1 0 -` COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: 0�7 JAMES K METCALF PAULA L METCALF �y►`�(ol�� 151 W MIDDLESEX DR CARLISLE PA 17013 -8409 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 182 -54 -7482 to he 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 AUG 31 2012 M15909 978.91 1157.05 TOTALS $978.91 51157.05 INTEREST COMPUTATION DATE S E P 26 2013 FILING FEE(S) $21.50 The undersigned, the SecretaryY of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) $ 10 . 0 0 Pennsylvania, certifies this t0 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 51188.55 JUL 04 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 IN. & EST. Inheritance and Estate Tax Co r oration Tax Liens provided under the Fiscal Code arise at L.F.T. Liquid Fuels Tax (Gasoline) COMMONWEALTH OF PENNSYLVANIA chises property, both real m and with 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 JAMES K METCALF force and validity without filing or revival until paid. BUS Motorbus Road Tax & PAULA L METCALF Inheritance Tax Liens are liens on real estate which continue L.F. & F.T. Liquid Fuels and Fuels Tax unti t e tax is poi . Personal Income Tax Em to er Withholding 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 Roa Tax Motorbus Road Tax Oi Company Fran Notice of Lien comprises the balance of tax due (column 5) plus NOTICE OF TAX LIEN chise Tax an Li uid Fue s an Fue s Tax lens are liens upon assessed additions and /or penalties and assessed and accrued 5e 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, 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 in9 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) CLERK Co r Register) (a) In the case of real property, in the office of the pro- F. 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 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. P, E.M.T. 3/4 of 1% per month or fraction f4 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 PRIORITY OF NOTICE L. F. T.EF.U.T. 1% p month or fraction Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. General Rule: According to the Fiscal Code, the Notice of Lien O.F.T. * 1% per month or fraction is automatically 18% per annum y revived and Boys not require file of the Notice b Liens for Personal Income Tax and Employer Withholding Taxes y the commonwealth. An Notice of Lien n filed d b 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 e c daily interest on all tax deficiencies using an annual interest Liens for Realty Transfer Tax arise under Section 1112 C of the property may bharged. 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 INTEREST: Interest is calculated on a daily basis at the follow - Liens for Liquid Fuels Tax arise under Section 13 of the is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. Liquid Fuels Tax Act, 72 P.S. Section 2611 -M, as amended. ing rates. ** 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 of any lien imposed with respect to any tax if (a) the liability 1%1%99 thru 12/31 99 j% .000247 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 8% .000192 the Vehicle Code, (75 Pa. C.S. 9615). p 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. •000247 1/1/02 thru 12/31/02 6X Exce ption: Interest on Corporation Taxes is computed after the 1/1/03 thru 12/31/03 .000164 Liens for Inheritance Tax and Estate Tax arise under the In Ti is paid. CLASSES OF TAX 1/1/04 thru 12/31/04 5% 5% .000137 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/1/05 thru 12/31/0 5% .000110 5 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/06 thru 12/31/0 1% 000137 1/1/07 thru 12/31/07 g% .000192 seq. (For decedents with date of death prior to December 13, 1/1/08 thru 12/31/08 7% .000219 .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% 1961, 72 P.S. Section 2485 - 101 et. seq.). F.F. (02) Foreign Franchise Tax 1/1/10 thru 12/31/10 4% .000137 C.L. (03) Corporate Loans Tax 1/1411 th k 12631/12 3� 000110 Liens for State or State and Local Sales, Use and Hotel C.N.I. (04) Corporate Net Income Tax axes 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. 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 calendar year. B.L. (40) Corporate Loans Tax (Banks) Interest is calculated as follows: N.E. (50) Net Earnings Tax 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) * 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. BUREAU OF COMPLIANCE COMMONWEALTH OF PENNSYLVANIA ;, s > ,1 PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 --Ikl(;',1"1)p; AUTHORITY TO SATISFY REV 300 CM DOCEXEC (05-11) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, • PENNSYLVANIA. • • • Docket No. 13CT4922 • • Date Filed AUG 19 2013 JAMES K METCALF • PAULA L METCALF Class of Tax ANNUAL 151 W MIDDLESEX DR Account No. 182-54-7482 CARLISLE PA 17013-8409 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 26th day of September, 2013. C, r---..) '13= w —t xom C -tar T ' - AC, S".'°°....°°.- 4 \1).'"i€) - ..?.., ; 7: Daniel Meuser Secretary of Revenue ),00'11""Aelgil- MARY HUBLER Director, Bureau of Compliance 1o.eo PW PLFF as b g'56a29d 2 cAq 6 301 n a O 3 3 Cd-I m I do 7J M r D N Zs w co -< r <�O -I zm -4 �z • O m IN <C� O 3 m m� N O N m m N 3 D cc) > mz mo n r <z ZZ r m mN Z N m z< N 71 m �r <r < I- M rm z D vv) r-1 Z D r-1 o am