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Home My WebLink About14-1835 PA EPARTMENT OF REVENUE .. ��tvania BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 L DEPARTMENT OF REVENUE HARRISBURG PA 17128 -0948 NOW REV -159 CM OOCEXEC (12 -131 Al— COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA a`t; 7-' C'_ NAME AND ADDRESS: WENDELL L WHISNER P/ SANDRA L WH I SNER ��7�7`� 608 S SPRING GARDEN ST TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN CARLISLE PA 17013-9292 b Pursuant to the laws of the Loanonwea lth of Pennsylvania. there is herewith trapswitted a certified copy of a lien 220-82-8856 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 I 2 3 4 5 6 P.I.T. 2012 JUN 21 2013 M20314 1393.00 1521.19 TOTALS 01393.00 $1521.19 INTEREST COMPUTATION DATE MAR 06 2014 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 . 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 51552.69 JAN 20 2014 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE Filed this COMMONWEALTH OF PENNSYLVANIA V. WENDELL L WHISNER & SANDRA L WHISNER NOTICE OF TAX LIEN CLERK for Register) day of LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. Liens for Personal Income Tax and Employer Withholding Taxes arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112 -C of the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611 -M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the Vehicle Code, (75 Pa. C.S. 9615). Liens and heritance for ofx1982,E Act tofTDecember 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. seq. (For decedents with date of death prior to December 13. 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq.). Liens for State or State and Local Sales, Use and Hotel Occupancy Act oofAMarcha4Ce1971, NoXe2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of the PA Vehicle Code, (75 Pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General information: Cor oration Tax Liens provided under the Fiscal Code arise at the time o settlement (assessment) and are liens upon the fran- chises and property, both real and personal, with no further no- tice. The filing of a Notice of a Lien with a county prot onotary is not a requisite, and the lien remains in full force and validity without filing or revival until paid. Inheritance Tax Liens are liens on real estate which continue unti the tax is poi Personal Income Tax Em lo Tax a es and Use Tax s Roa d holdin Motor Carri r , uid Fue chise a Motorbus Roar Tax 1 Tax the franchises as we as realdandepersonal�propertylofntax- upon rrecord onl after whertre such property situated. These liens shall not attach to stock of goods, wares, merchandise regularly the business of the taxpayerhelinha priority from of entry of record. e Tax Tax Realt Fuels Use Tax 01 Com Trans- Tax u d x eis an Fran- PLACE OF FILING NOTICE FORM Place of filing: The Notice of Lien shall be filed: (a) In the case of real property, in the office of the pro- thonotary of the county in which the property subject to the whether tangible ordintangibleeinatheoofficeooflthe prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE General Rule: According to the Fiscal Code, the Notice of Lien is automatics y revived and does not require refiling of the by commonwealth. i of the commonwelthshallhavepiorty to, andbepdinulbefore any other obligation, judgement, claim, lien or estate is sat- isfied from a subsequent judicial sale or liability with which the property may be charged, Exception• The commonwealth does not liensawhicchiaretproperly recorded eatatheetimeithato the atax lien is filed. See Act of Dec. 12, 1994, A.L. 1015, No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof. Exceptions liability on after the lien is paid. C.S. F.F. C.L. C.N.I. C.I. 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 Tax (20) Public Utility Realty Tax (30) Shares Tax (40) Corporate Loans Tax (Banks) (50) Net Earnings Tax (60) Gross Premiums Tax (70) Marine Insurance Tax (80) Cooperative Associations PA Income Tax (PA -40) PA Income Tax (Employer Withholding) S. & U. L.S. & U. R.T.T. IN. & EST. L.F.T. F.U.T. M.C.R.T. 0.F.T. M.T. 8U5 L.F. & F.T. State Sales and Use Tax Local Sales and Use Tax Realty Transfer Tax Inheritance and Estate Tax Liquid Fuels Tax (Gasoline) Fuels Use Tax (Diesel and Special Fuels) Motor Carriers Road Tax Oil Franchise Tax Public Transportation Assistance Fund Taxes and Fees Motorbus Road Tax Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The 'TOTAL' (column 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due (column 5) plus assessed additions and /or penalties and assessed and accrued interest to the interest computation date on the face of the If Notice. terestpcomputationedate, theopaymentcmuusttincludeethetlienhfil- ing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the following rates: C.S, F.F.,C.L.,C.N.I. - 6% per annum (due date to payment date) C.I.,G.R.,C.A.,S.T. - 6% per annum (due date to payment date) 8.L.,N.E.,G.P.,M.I. - 6% per annum (due date to payment date) P.U.R. • 1% per month or fraction (due - 3/4 of 1% peromontheor ate) - 3/4 of IN per month or fraction - 6% per annum - 6% per annum - 1% per month or fraction - 1% per month or fraction 18% per annum 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, For 1,x1982, therPAoDepartmentdof Revvenueawillocalculate daily interest on 1982, tax deficiencies using an annual interest rate that will vary from calendar year to calendar year. The applicable interest rates are as follows. INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** 1 /1 /88h �trun12 /31/91 Rate Daily Interest Factor 1/1/92 thru 12/31/92 .000301 1/1/93 thru 12/31/94 .000247 1/1/95 thru 12/31/98 .000192 1/1/99 thru 12/31/99 .000247 1/1/00 thru 12/31/00 .000192 1/1/01 thru 12/31/01 .000219 1/1/02 thru 12/31/02 .000247 1/1/03 thru 12/31/03 .000164 1/1/04 thru 12/31/04 .000137 1/1/05 thru 12/31/05 .000110 1/1/06 thru 12/31/06 .000137 1/1/07 thru 12/31/07 .000192 1/1/08 thru 12/31/08 .000219 1/1/09 thru 12/31/09 .000192 1 /1 /10 thru 12/31/10 .000137 .000110 Interest 11% 9% 7% 9% 4% 7% 7% 4% 1/1411 thru 121/14 axes a delinquent on or before Dec. 31. 1981 will remain a constant interest rate until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1. 1982 are subject to a variable interest rate that changes each calendar year. - --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. ** Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064.