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Home My WebLink About14-1832 PA DEPARTMENT OF REVENUE _' �Val11a BUREAU OF COMPLIANCE pe1111S �/ LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 HARRISBURG PA 17128 -0948 �( REV-159 LR DDLEXEL (12 -13) -';- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA BCD rrY C' :t NAME AND ADDRESS: �d JAMES E MORRISON 30 E SLATE HILL RD 796( CARLISLE PA 17013 -9617 hit- TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Aar Pursuant to the laws of the Commomealth of Pennsylvania. _03 5 0 there is herewith transmitted a certified copy of a lien 195 -38 -7609 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. 2008 FEB 25 2013 R80692 3956.00 5912.59 P.I.T. 2009 MAR 12 2013 N98606 4642.00 6522.36 TOTALS 58598.00 $12434.95 INTEREST COMPUTATION DATE APR 23 2014 FILING FEE(S) $21.50 SATISFACTION FEE(S) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of $ 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 *12466.45 JAN 27 2014 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA V. JAMES E MORRISON NOTICE OF TAX LIEN LIENS FOR TAXES Liens for Corporation Taxes40ri,sesunder Section 1401 of the Fiscal Code, Taxes Liens for Personal Income Tax and Employer er Withholding arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. f Liens for Realty Transfer Tax arise under S 12ion 1112-C nofd. as Liquid the Reform Code of 1971, 72 P.S. Section T x Act 72 P.S. Section 2611-M, as amended. Liens for Liquid Fuels Tax arise under Section 13 o the uid Fue s a Liens for Fuel Use Tax ariis13un eraSection 13 of the Fuel Use Act, 72 Liens for Motor Carriers Road9615) arise under Chapter 96 of Liens for Inheritance Tax and Estate Tax Vehicle o e, Act of axcarise un, r the ax arise under the In- heritance 72 Po. C.S.A. Section 1701 .L. 18, No. and Section Tax of et. 1982, seq., prior to December 1701 1086, No. dec Sents w 1 ed. seq., o•. seq. (For decedents with date he death p 1962, 72ePs5arise Sectiounder 2485the '1101rit Inheritance Estate Tax Act of 1961, Liens for State or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees 7risseSunder Section 242. Act of March 4, 1971, No. 2 as amended, Liens for Motorbus CRoad9Tax )arise under Chapter 98 of the PA Vehicle and the tax imposed in 9502) arise under Liens f02 of the Fuels nd Code ee(7 ax' 9013). Chapter 90 of the hVehicle Code, (75 Pa, C.S. Section LIEN FOR TAXES, PENALTIES AND INTEREST General information: Cor oration Tax Liens provided under the Fiscal Code arise at both real and personal, with no further no- the time o settlement (assessment) and are liens upon the fran- chises and property, time. The filing of a Notice of a Lien with a county prothonotary is not a requisite. and thei ienuremains in full force and validity without filing or eritance Tax Liens are liens on real estate which continue untT the tax is pal Fue iax Fue seal Tax Personal Income Tax Em+lo er Withhoidin+ Tax Real ran for Tax Sales and Use a Tax Lr u ax ]Sens are ens upon Motor Caxriens Road Tax bu Road Tax Or artyaof ens u the Tax and Li +w(lid Fuels ha a been personal p and docketed of td - phy fsanbhisos ysafter they have end eerentel P n ro edto is decors, yuthenprothonotary of the county were such p P record by course of business ormerchandise These liens shall s not in attach doom the course oofsbusin of of the ctaxpayer. eThe lienshas priority from record. Tax P.S. Section 261 the Code, d (75 Pa. C.S. PLACE OF FILING NOTICE FORM Place of filing: The Notice of Lien hshall be offiled: pro ro erty, f suoJect to the (a) It the of the county pin which the property ernal property, et lien is lien it situated or intangible gi doeintt suoJect to It a s shat whether tangible whichtthe plooer the subject office of lien prothonotary of the county i AU S & U. State Sales and Use Tax L.S. & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax IN. EST. and L.F.T. Fuels Use Tax (Diesel and Special Fuels) F.U.T. Motor Carriers Road Tax 0.F9..T1. M.C.R.T. . Oil Franchise Tax O Public Transportation Assistance Fund B US S M.T. Motorbus Road Tax BUS L.F. & F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The 'TOTAL" (column 6) for each type of tax listed on this Notice of Lien comprises to the thenbatanceao asse due ued(columnc) plus and assessed o and/or penalties to the interest computation date on the face of the Notice Taxes and Fees n PRIORITY OF NOTICE ATIC REVIVAL OF NOTICE AND of Lien fOM to the Fiscal Code, the Notice the Gutomate revived and doesNnotcrequireerefiled9bo the is automatically commonwealth. paid in full, before commonwealth by the h priority to, and be P with which claim, lien or estate is sat- isfied shall have D any other from blis subsequent judgement, theist pert a sy begchar judicial Exc sale or liability com mortgages or the pain priority sit bofctax liiensxoveri any existing mortgag does not liens which chiare recorded at the time that the tax lien liens which See properly P.L. 1015, No. is filed. See Act of Dec. 12, 1994, RELEASE OF LIEN issue a Certificate irate liability The any i or his with may of pay went) the abili is any lien imposed with respect to any is assessed her with interests becomes legally unenforceable. assessed together with al s Taxeso�sscomputed after e the or (b) the liability Exce tom. Interest on Corporation id. ten C.S. F.F. C.L. C.N.I. C.1. G.R. P,U.R. S.T. B.L. N.E. G.P. M.I. C.A. P.I.T. E.M.T. CLASSES OF TAX (01) Capital Stock Tax (02) Foreign Franchise Tax (03) Corporate Loans Tax (04) Corporate Net Income Tax (05) Corporation Income Tax (10) Gross Receipts Realty Tax (20) Public Utility (30) Shares Tax (40) Corporate Loans Tax (Banks) (50) Net Earnings Tax (60) Gross Premiums Tax (70) CooperativerAssociations (80) Coop PA Income Tax (PA-40) PA Income Tax (Employer Withholding) the payment must include the lien fil- ing payment or settlement of the account is made after the in- tegect costs date, in9ecfotandndhroughetheinterest Paymentfrom datethe interest computation date any delinquent taxes due on or before Dec. 31, 1981date) 6% per annum (due date to payment ament date) interest is imposed at the following C.S.,F.F.,C.A.,C.T.I. 6% per annum (due date to payment date) B.I..N.E.,G.A.,M•i. - 6% per annum (due date to payment B.L.,N.E „ G•P •M I' - 1% per month or fractiondate) (due date to payment or fraction P.U.R. P.I.T.,E.M.T. S.& U. R.T.T. IN. & EST. L.F.T.,F.U.T. M.C.R.T. * 0.F.T. a able on and an annual ancerett the PA Department of e and will on For all taxes that are originally due an payable interest es 1982, daily intewell vn y fromxcalendarnyear to calendar year. The applicable will interest The applicable interest rates are as follows. INTEREST: Interest is calculated on a daily basis is atstthe follow- Delinquent ing rates. ** Interim Rate .000301 e Date 000301 1/1/92 thru 12/31/91 .000192 1/1/92 thru 12/31/92 ,000 9 2 1/1/93 thru 12/31/94 g% .000192 1/1/95 thru 12)31/99 .000219 1/1/99 thru 12/31/99 .000247 1/1/01 thru 12/31/01 .000164 1/1/01 thru 12/31/01 6% 000164 1/1/02 thru 12/31/02 .000137 1/1/03 thru 12/31/03 ,000130 1/1/04 thru 12/31/04 .000192 1/1/05 thru 12/31/05 8% .000192 1/1/07 thru 12/31/06 000219 1/1/07 thru 12/31/07 ,000192 1/1/09 thru 12/31/08 ppp 5p37 1/1/09 thru 12/31/09 31, 1981 1/1/10 th 12/31/14 1/1L11 thru a become delinquent on or beforelDt.0 delinquent Taxes will remain a, constant inters 1982 are balance is paid in full. -- -Taxes that become delinquent on or after Jan. subject to a variable interest rate that changes each calendar year. - -- Interest is calculated as follows: INTEREST ' BALANCIN09 TAX UNPAID X NUMBER OF DAYS DELINQUEN 1996. prior to 1988 may be obtained by calling PA ** * Use this rate for M.C.R.T./IFTA effective Jan. Dept. Interest rates p tjPjj of Taxpayer Service & Information Cen er. - 3/4 of 1% per men - 3/4 of 1% per month or fraction - 6% per annum - 6% per annum - 1% per month or fraction - 1% per month or fraction - 18% per annum