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Home My WebLink About13-6600 PA DEPARTMENT VENUE BUR pennsylvania , BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 �- L i U1 �✓ y - DEPARTMENT OF REVENUE HARRISBURG PA 17128 -0948 P R OT 1 4 } :j R U REV -159 CM OOCEXEC (10 -09) N13NOV 13- ('600 At. S of P / ��' �u PENNS LVP N1A �� "7 Ply P C # -6 q20 f?,_1 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: MARGRETTA KRUM 902 HERTZLER RD TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN MECHANICSBURG PA 17055 -6127 Pursuant to the laws of the Co— nwee lth of Pennsylvania, there is herewith transmitted a certified copy of a lien 188 - 6453 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. 2009 JAN 09 2013 N96839 4406.00 6148.26 TOTALS 54406.00 56148.26 INTEREST COMPUTATION DATE D E C 2 6 2 0 13 FILING FEE(S) 521.50 The undersigned, the Secretaryy 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 5 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 $6179.76 OCT 03 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 Cor oration Tax Liens provided under the Fiscal Code arise at L.F.T. Liquid Fuels Tax (Gasoline) the time of settleme assessment) and are liens upon the fran M.C.R.T. Motor Carriers(RoadeTaxnd Special Fuels) COMMONWEALTH OF PENNSYLVANIA chisel and property, both real and personal, with no further no O F.T. Oil Franchise Tax tice. The filing of a Notice of a Lien with a county M T Public Transportation Assistance Fund Taxes and Fees 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 MARGRETTA KRUM Inheritance Tax Liens are liens on real estate which continue until the tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax Em to er Withholdin Tax Real—ti- Trans- The "TOTAL" (column 6) for each type of tax listed on this fer Tax Sa es and se Tax Liquid Fue Tax Fue s Use Tax Notice of Lien comprises the balance of tax due (column 5) plus Motor Carriers Road Tax Motorbus ROad Tax ul om an Fran assessed additions and /Or penalties and assessed and accrued NOTICE OF TAX LIEN chile Tax nd Li up Fuels an Fue s ax liens are liens upon interest to the interest computation date on the face of the the franchises as wel as real and personal property of tax Notice. payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property is If payment or settlement of the account is made after the in- situated. These liens shall not attach to stock of goods, wares, terest computation date, the payment must include the lien fil- Filed this day of or merchandise regularly sold in the ordinary course of business ing costs and accrued interest from the interest computation 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, at m. interest . is imposed at the following rates: PLACE OF FILING NOTICE FORM ,,C.N a 6% per annum (due date to payment date) C.S.,F.F C C.I „ G.R.,C. S .T. 6% per annum (due date to payment date) dat Place of filing: The Notice of Lien shall be filed: B.L „ N.E.,G.P.,M.I. _ 1% per er month odrufractiono payment date) (a) In the case of real property, in the office of the pro P.U.R. (due date to payment date) CLERK' (or Register) thonotary of the county in which the property subject to the lien is situated and (b) in the case of personal property, P.I.T.,E.M.T. 3/4 4 of 1% per mont or fraction whether tangible or intangible in the office of the prothonotary S.& U. 6% per annum of the county in which the property subject to lien is situated. R.T.T. IN. & EST. 6% per annum 1% per month or fraction a 'LIENS FOR TAXES AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE L.F.T.,F.U.T M.C.R.T. . 1% per month or fraction 4 Liens for Corporation Taxes arise under Section 1401 of the General Rul According to the Fiscal Code, the Notice of Lien O.F.T. 18% per annum { Fiscal Code, 72 P.S. Section 1401, as amended. is autom atical e: 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 after 1ax1982hatherPAODepartmentdof Revvenueawillocalcdulate arise under Section 345 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 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 -C of maintain priority of tax liens over any existing mortgages or INTEREST: Interest is calculated on a daily basis at the follow 138 rates. ** 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. . ing Delinquent Date Interest Rate Daily Interest Factor Liens for Liquid Fuels Tax arise under Section 13 of the RELEASE OF LIEN 1/1/88 thru 12/31/91 11% 000301 Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. 1/1/92 thru 12/31/92 9% 000241 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 111195 thru 12/31/98 9% 000192 of any lien imposed with respect to any tax if (a) the liability 1/1/99 thru 12/31/99 7% ,000219 Tax Act, 72 P.S. Section 2614.13, as amended. is satisfied, satisfaction consisting of payment of the amount 1/1100 thru 12/31/00 8% ,000247 1 /1 /01 thru 12/31/01 9% 000164 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed together with all interest and costs in respect thereof, 1/1/02 thru 12/31/02 6% ,000137 or (b) the liability becomes legally u u the Vehicle Code, (75 Pa. C.S. 9615). nenforceable. 1/1/03 thru 12/31/03 5% .000110 Exce tion: on on Corporation Taxes is computed after the 1/1/04 thru 12/31/04 4% t: ien is paid. 1/1/05 thru 12/31/05 5% .000137 Liens for Inheritance Tax and Estate Tax arise under the In 1/1/06 thru 12/31/06 7% .000192 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. CLASSES OF TAX 1/1/07 thru 12/31/07 8% .000219 1/1/08 thru 12/31/08 7% 000192 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/09 thru 12/31/09 5% .000137 seq. (For decedents with date of death prior to December 13, C S 2 (O1) Capital Stock Tax 1/1/10 thru 12/31/10 4% .000110 1982, liens arise under the Inheritance and Estate Tax Act of F.F. (02) Foreign Franchise Tax 1/1 11 th 11 31/12 3 00 82 1981 1961, 72 P.S. Section 2485 - 101 et. seq.). C.L. (03) Corporate Loans Tax Taxes �iat b ecome delinquent on or before Dec. de ,k C.N.I. ant interest rate until the delinquent (04) Corporate Net Income Tax will remain a cons Liens for State or State and Local Sales, Use and Hotel after Jan. 1, 1982 are C.I. (05) Corporation Income Tax balance is paid in full. G.R. (10) Gross Receipts Tax Taxes that become delinquent on or Occupancy Tax and Public Transportation Assistance Fund Taxes P.U.R. (20) Public Utility Realty Tax subject to a variable interest rate that changes each "- and Fees arise under Section 242, Act of March 4, 1971, No. 2 as S.T. (30) Shares Tax calendar year. amended, 72 P.S. Section 7242. --- Interest is calculated as follows: B.L. (40) Corporate Loans Tax (Banks) INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X Liens for Motorbus Road Tax arise under Chapter 98 of the PA G. Liens ( N e t Earnin Taxax DAILY INTEREST FACTOR. a Vehicle Code, (75 Pa C.S. 9815). M (70) Marine Insurance Tax C.A. (80) Cooperative Associations * Use this rate for M.C.R.T, /IFTA effective Jan. 1, 1996. Liens for Liquid Fuels and Fuels Tax, and the tax imposed in P.I.T. PA Income Tax (PA-40) ** Interest rates prior to 1988 may be obtained by calling PA Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under E.M.T. PA Income Tax (Employer Withholding) Dept. of Revenue Taxpayer Service & Information Center, ',t` Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). (717) 787 -1064.