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HomeMy WebLinkAbout13-6581 PA DEPARTMENT VENUE BUR pe1111S�/�Val11a BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 tC'(l_jl�rr DEPARTMENT OF REVENUE HARRISBURG PA 17128 -0948 r,,, T + ED ( ' , U �+ • t )k.. 1 ( ,� it{{„��yZ ti� +� REV -159 CM DOCE %EC (10-09) 1 j J y I, �- 7 L t � t : �� � No 3 ( 61 � v I �{- CUMBERLAND COUN PENNSYLVANIA y - �A, �� P� P� e0# i 7s7JLs3 r COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: WILLIAM J MEHLBAUM CHRISTINE M MEHLBAUM 6 CLEMSON DR TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN CAMP HILL PA 17011 -7618 Pursuant to the laws of the C.... nw e.lth of Pennsylvania, there is here„ith t1. s.itt.d . certified copy of a lien 193 - 42-8270 to be entered of record in Your county CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 P.I.T. 2012 JUN 05 2013 L25803 638.00 746.68 TOTALS $638.00 $746.68 INTEREST COMPUTATION DATE DEC 29 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 e 0 0 taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid ADDITIONAL INTEREST 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 $778.18 OCT 03 2013 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE LIEN FOR TAXES, PENALTIES AND INTEREST L.S. & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax General information: IN. & EST. Inheritance and Estate Tax Cor oration 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) d property, both real and personal, with no further no M.C.R.T. Motor Carriers Road Tax chises an O.F.T. Oil Franchise Tax tics. The filing of a Notice of a Lien with a county M.T. Public Transportation Assistance Fund Taxes and Fees COMMONWEALTH OF PENNSYLVANIA prothonotary is not a requisite, and the lien remains in full BUS Motorbus Road Tax V , force and validity without filing or revival until paid. L.F. & F.T. Liquid Fuels and Fuels Tax WILLIAM J MEHLBAUM Inheritance Tax Liens are liens on real estate which continue & CHRISTINE M MEHLBAUM until the tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax MlDlo,,er Withholdin Tax Realt Trans- The "TOTAL" (column 6) for each type of tax listed on this Tax Li uid Fuel Tax Fu Use Tax Notice of Lien comprises the balance of tax due (column 5) plus fer Tax ales and Use Motor Carriers Road Tax Motorbus Road Tax 01 Company Fran assessed additions and/or penalties and assessed and accrued NOTICE OF TAX LIEN chise Tax and Li uid Fue s and Fuels Tax liens are upon interest to the interest computation date on the face of the the franchises as we 1 as real an personal property of tax- Notice. payers, but only after they have been entered and docketed of nt is made after the in record by the prothonotary of the county where such property is If payment or settlement of the acc t t include the lien nil situated. These liens shall not attach to stock of goods, wares, est computation terest computation date, the payment mus day of or merchandise regularly sold in the ordinary course of business ing costs and accrued interest from the inter Filed this of the taxpayer. The lien has priority from the date of entry of date to and through the payment date. record. For any delinquent taxes due on or before Dec, 31, 1981, t m, interest is imposed at the following rates: ent date) PLACE OF FILING NOTICE FORM C.S.,F.F.,C.L.,C.N.I. 6% per annum (due date to paym a C.I.,G.R.,C.A.,S.T. 6% per annum (due date to payment date) annum Place of filing: The Notice of Lien shall be filed: B.L.,N.E.,G.P.,M.I. _ 6% per month odrufracteono payment date) (a) In the case of real property, in the office of the pro P.U.R. (due date to payment date) CLERK (o r Register) lien ° is r situated and of personal P I.T.,E.M.T. 3/4 of 1% per month or fraction 3/4 of 1% per month or fraction whether tangible or intangible in the office of the prothonotary 5.& U. 6% per annum of the county in which the property subject to lien is situated. R.T.T. 6% per annum ` IN. & EST. 1% per month or fraction LIENS FOR TAXES AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE M.C.R.T * T 1% per month or fraction 2 O.F.T. 18% per annum Liens for Corporation Taxes arise under Section 1401 of the General Rule: According to the Fiscal Code, the Notice of Lien Fiscal Code, 72 P.S. Section 1401, as amended. is automatically revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the Liens for Personal Income Tax and Employer Withholding Taxes commonwealth shall have priority to, and be paid in full, before afte� 1a Department of Revenue o will ilcalculate of the Tax Reform Code of 1971, 72 P.S. any other obligation, judgement, claim, lien or estate is sat- daily interest on all tax deficiencies using an annual interest arise under Section l 345 Section 7345, as amended. isfied from a subsequent Judicial sale or liability with which rate that will vary from calendar year to calendar year. the property may be charged. Exception: The commonwealth does not The applicable interest rates are as follows. ' Liens for Realty Transfer Tax arise under Section 1112 of maintain priority of tax liens over any existing mortgages or INTEREST: I* *erect is calculated on a daily basis at the follow k the Tax Reform Code of 1971, 72 P.S. Section 8112 C, as amended. isefiled�cSeerActrope0ec .rlpord994atPthe 1015,t tax lien No. 138, in4 Delinquent Date Interest Rate Daily Interest Factor s 1/1/88 thru 12/31/91 11% .000301 Liens for 4iquid Fuels Tax arise under Section 13 of the RE LEASE OF LIEN 1/1192 thru 12/31/92 9% .000247 Liquid Fuels Tax Act, 72 P.S. Section 2611 M, as amended. 1/1/93 thru 12/31/94 7% 000192 000247 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use The Secretary or his delegate may issue a Certificate of Release 111!95 thru 12/31!98 7% .000192 1/1/00 thru 12/31/00 8% 000219 Tax Act, 72 P.S. Section 2614.13, as amended. is satisfied� 1 / /O1 thru 12/31/01 9% .000247 111/02 thru 12/31/02 6% 000164 Liens for Motor Carriers Road Tax arise under Chapter 96 of oors( bj ethe° liabilitytbecomesnlegallyaunnenforceableespect thereof. 1/1/03 thru 12/31/03 5% .000137 the Vehicle Code, (75 Pa. C.S. 9615). 1/1/04 thru 12/31/04 4% 000110 Exce tion: Interest on Corporation Taxes is computed after the 1/1/05 thru 12/31/05 8% 000137 ien is paid. 1/1106 thru 12/31/06 .000192 Liens for Inheritance Tax and Estate Tax arise under the In- 1/1/07 thru 12/31/07 8% 000219 13 heritance and Estate Tax of 1982, Act of December , 1982, P.L. CLASSES OF TAX 1/1/08 thru 12/31/08 .000192 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/09 thru 12/31/09 5 ember 13 4 % 000137 seq. (for decedents with date of death prior to Dec, .000110 (O1) Capital l Stock Tax 1 /1 / thru 00S�821981 12//31/10 % 1982, liens arise under the Inheritance and Estate Tax Act of F F (02) Foreign Franchise Tax 1 /1 Taxes h Ra 2 oecome delinquent on or before Dec. 1961, 72 P.S. Section 2485 - 101 et. seq.). C,L, (03) Corporate Loans Tax will remain a constant interest rate until the delinquent C.N.I. (04) Corporate Net Income Tax balance is paid in full. Liens for State or State and Local Sales, Use and Hotel C I. (05) Corporation Income Tax -- -Taxes that become delinquent on or after Jan. 1, 1982 are Occupancy Tax and Public Transportation Assistance Fund Taxes G,R, (10) Gross Receipts Tax subject to a variable interest rate that changes each and Fees arise under Section 242, Act of March 4, 1971, No. 2 as P E R. (20) Public Utility Realty Tax calendar year. amended, 72 P.S. Section 7242. S.T. (30) Shares Tax - -- Interest is calculated as follows: OF DAYS DELINQUENT X g,L, t40) Corporate Loans Tax (Banks! INTEREST = BALANCE Of TAX UNPAID X NUMBER Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax DAILY INTEREST FACTOR. Vehicle Code, (75 Pa C.S. 9815). G.P. 160) Gross Premiums Tax M.I. (70) Marine Insurance Tax * Use this rate for M.C.R.T. /IFTA effective Jan. 1, 1996. C.A. (80) Cooperative Associations ** Interest rates prior to 1988 may be obtained by calling PA Liens for Liquid Fuels and Fuels Tax, and the tax imposed in P I T PA Income Tax (PA -40) Dept, of Revenue Taxpayer Service & Information Center, Section 9502 of the Vehicle Code (75 Pa. C.S. 95D2) arise under E.M.T. PA Income Tax (Employer Withholding) (717) 787-1064. `( Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013).