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Home My WebLink About13-5330 I3 -530 Civ�� Term PA DEPARTMENT VENUE pennsylv BUR ania BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128 -0948 REV -159 CM DOCEXEC 00 -M g545 x M C tt rat 3 - COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA X ::o — V G <� NAME AND ADDRESS: CZ MATTHEW A COOK APT 2 117 E MAIN ST NEWBURG PA 17240 -8137 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 easy of a lien 183 -64 -5912 to he entered of raeord in yaar emamty CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETSETTLEMENT OR TAX TOTAL TAX (OR DUE DATE) NUMBER 1 2 3 4 5 6 P.I.T. 2011 NOV 02 2012 R13052 720.00 800.37 TOTALS 5720.00 $800.37 INTEREST COMPUTATION DATE OCT 1 7 2013 FILING FEE(S) $21.50 The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) Pennsylvania, certifies this t0 be a true and correct copy of a lien against the above-named $ 1 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 . $831.87 JUL 25 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 Cor IN. & EST. Inheritance and Estate Tax oration Tax Liens provided under the Fiscal Code arise at L.F.T. Liquid Fuels Tax (Gasoline) tTemE COMMONWEALTH OF PENNSYLVANIA chises and f property, both s real m and ) Personal, l 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 MATTHEW A COOK 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 Employer Withhol inq Tax Realty Trans- SETTLEMENT OF ACCOUNT fer Tax Sales and Use Tax Li uid Fuel Tax Fuels Use Tax The "TOTAL" (column 6) for each type of tax listed on this Motor Carriers Road 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. and Liouid 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- 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 6% per annum (due date to payment date) CLERK Cor Resister) 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 , S & U , (due date to payment date) whether tangible or intangible in the office of the prothonotary P.I. 3/4 of 1% per month or fraction of the county in which the property subject to lien is situated. .. 3/4 of 1% per month or fraction LIENS FOR TAXES 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 Fiscal Code, 72 P.S. Section 1401, as amended. General Rule: According o the Fiscal Code, M.C.R.T. * 1% per month or fraction 9 the Notice of Lien O.F.T. 18% per annum is autom atically 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, 1994, P.L. 1015, No. 138. INTEREST: Interest is calculated on a daily basis at the follow Liens for Liquid fuels Tax arise under Section 13 of the 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 1/1/92 thru 12/31/92 9% 000247 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use 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 7% .000247 is sat Liens for Motor Carriers Road Tax arise under Chapter 96 of isfied, satisfaction consisting of payment of the amount 1 /1 /00 thru 12/31/00 8% .000192 the Vehicle Code, (15 Pa. C.S. 9615). p assessed together with all interest and costs in respect thereof, 1 /1 /O1 thru 12/31/01 g% .000219 or (b) the liability becomes legally unenforceable. 1/1/02 thru 12/31/02 6% .000247 .000164 Exce Interest on Corporation Taxes is computed after the 1/1/03 thru 12/31/03 5% Liens for Inheritance Tax and Estate Tax arise under the In lien is paid. 1/1/04 thru 12/31/04 4% .000137 heritance and Estate Tax of 1982, Act of December 13, 1982, P. Liens 1/1/05 thru 12/31/05 5% .000110 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 e t. 1/1/0 thru 12/31/0 7% 000137 CLASSES OF TAX 1/1/07 thru 12/31/07 8% .000192 seq. (For decedents with date of death prior to December 13, 1/1/08 thru 12/31/08 1% .000219 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% •000192 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.N.I. (04) Cor porate Net Income Tax C.L. (03) Corporate Loans Tax 1/1/11 th�k 12631/12 3% 00 Liens for State or State and Local Sales, Use and Hotel axes 003000110 4 Occupancy Tax and Public Tr Assistance Fund Taxes will remain a constant interest rate until the dei C•I inquent • (05) Corporation Income Tax 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. 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. Liens for Motorbus Road Tax arise under Chapter 98 of the PA B.L. 40) Corporate Loans Tax (Banks) N.E. . (50) Net Earnings Tax — Interest is calculated as follows: 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 PO BOX 280948 HARRISBURG PA 17128 -0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. MATTHEW A COOK APT 2 117 E MAIN ST NEWBURG PA 17240 -8137 TO THE PROTHONOTARY OF SAID COURT: • • • • • COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. REV -300 CM DOCEXEC (05 -11) Docket No. 13CT5330 Date Filed SEP 09 2013 Class of Tax ANNUAL Account No. 183 -64 -5912 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 19th day of February, 2014. Daniel_Neuser Secretary of Revenue MARY HUBLER Director, Bureau of Compliance 0,14t, lb ,e;0414 �� Sato gu4 C2)Ei; (2,Z4 sal