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Home My WebLink About14-2474 pen nsylvania i `e BUREAU OF COMPLIANCE DEPARTMENT OF REVENUE PO BOX 280948 REVK -159 (12 -12) REVOOOK9 DOCEXEC HARRISBURG PA 17128 -0948 liltE "" 'u -� CERTIFIED COPY OF LIEN K OA 201h APR 22 PH I: 1 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, CUMBEIRLAND COUNTY PENNSYLVANIA ZUKAUCKAS, ZACHARY UNNSYLV/ NIA EIN :.................... ............................37- 1608887/000 3 2 POND R D Notice Date: .................................... February 23, 2014 Notice Number: ............................... 615-153-314-021-8 NEWVILLE PA 17241 -9742 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 TAX TYPE ACCOUNT ID TAX TOTAL PERIOD PERIOD BEGIN END EMPL 94509127 01 -01 -12 03 -31 -12 10.25 59.38 EMPL 94509127 04 -01 -12 06 -30 -12 559.51 1,009.29 EMPL 94509127 07 -01 -12 09 -30 -12 504.41 906.09 EMPL 94509127 10 -01 -12 12 -31 -12 580.72 1,038.78 TOTAL: 1,654.89 3,013.54 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 3,045.04 INTEREST CALCULATION DATE: 05 -19 -14 The undersigned, the Secretary of Revenue or authorized delegate of the Commonwealth of 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 therein due from such taxpayer 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. February 23, 2014 SF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE " (�J LoNiq Q 244 So /95)b PLACE OF THE FILING NOTICE FORM COMMONWEALTH OF PENNSYLVANIA PLACE OF FILING: The notice of lien shall be filed: (a) In the case of real property, in the office of the Prothonotary of the county in which the property VS subject to the lien is situated; and (b) in the case of personal property, whether tangible or intangible, in the office of the Prothonotary of the county in which ZU ZA D 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 NOTICE OF TAX LIEN automatically revived and does not require refiling of the notice by the commonwealth. Any Notice of Lien filed by the commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION: The commonwealth does not filed this day of maintain priority of tax liens over any existing mortgages or liens properly recorded at the time that the tax lien is filed. Act of Dec. 12, 1994, P.L. 1015, a m. No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect LIENS FOR TAXES thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on corporation taxes is calculated after a lien is paid. Liens for corporation taxes arise under Section 1401 of the Fiscal Code, 72 SETTLEMENT OF ACCOUNT P.S. Section 1404, as amended. Liens for personal income tax and employer withholding tax arise under The 'Total" column (Column 6) for each type of tax listed on this Notice of Lien Section r p s the Tax Reform Code of 1971, 72 P.S. Section e u er includes the balance of tax due (Column 5) plus assessed additions and/or amended. penalties and assessed and accrued interest up to the interest calculation date Liens for realty transfer tax arise under Section 1112 -C of the Tax Reform on the face of this notice. Code of 1971, 72 P.S. Section 8112 -C, as amended. If payment or settlement of account is made after the interest calculation date, Liens for liquid fuels tax arise under Section 13 of the Li uid Fuels Tax Act, 72 the payment must include the lien filing costs and accrued interest from the interest calculation date to and through the payment date. P.S. Section 2611 -M, as amended. q Liens for fuel use tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. For any delinquent taxes due on or before Dec. 31, 1981, interest is Section 2614.13, as amended. imposed at the following rates. Liens for motor carriers road tax arise under Chapter 96 of the PA Vehicle C.S., F.F., C.L., C.N.I. 6% PER ANNUM (DUE DATE TO PAYMENT DATE) Code (75 PA. C.S. 9615). C.I., G.R., C.A., S.T. 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. 6% PER ANNUM (DUE DATE TO PAYMENT DATE) Liens for inheritance tax and estate tax arise under the Inheritance and Estate P.U.R.. 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) Tax Act of 1982, Act of Dec. 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., P.I.T., E.M.T. 3/4 OF 1 % PER MONTH OR FRACTION S. & U. 3/4 OF 1% PER MONTH OR FRACTION 72 PA. C.S.A. Section 1701 et. seq. For decendants with date of death prior to R.T.T. 6% PER ANNUM Dec. 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 INH & EST. 6% PER ANNUM P.S. Section 2485 - 101 et. seq. L.F.T., F.U.T. 1% PER MONTH OR FRACTION M.C.R.T. 1% PER MONTH OR FRACTION Liens for state and local sales, use and hotel occupancy tax and public O.F.T. 18% PER ANNUM transportation assistance fund taxes and fees arise under Section 242, Act of For all taxes originally due and payable on and after Jan. 1, 1982, the March 4, 1971, No. 2, as amended, 72 P.S. Section 7242. PA Department of Revenue will calculate daily interest on all tax deficiencies Liens for motorbus road tax arise under Chapter 98 of PA Vehicle Code (75 using an annual interest rate that will vary from calendar year. Interest is PA C.S. 9815). calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR LIENS FOR TAXES, PENALTIES AND INTEREST 1/1/84 THRU 12131/84 11% 000301 1/1/85 THRU 12/31/85 13% .000356 GENERAL INFORMATION: 1/1/86 THRU 12/31/86 10% .000247 .000274 Corporation tax liens provided under the Fiscal Code arise at the time of 1/1/87 THRU 12/31/87 9% 1/1/91 THRU 12/31/91 11% settlement (assessment) and are liens upon the franchises and property, both 1/1/92 THRU 12/31/92 9% .000301 .000247 real and personal, with no further notice. The filing of a Notice of Lien with a 1/1/94 THRU 12/31/94 7% .000192 1/1/95 THRU 12/31/98 county Prothonotary is not a requisite, and the lien remains in full force and 1/1/99 THRU 12/31/99 iii .000247 validity without filing Of revival until paid. 1/1/00 THRU 12/31/00 8% .000212 1/1/01 THRU 12/31/01 9% .000247 paid. THRU 12/31/03 5 % Inheritance tax liens are liens on real estate, which continue until tax is aid. 6% .000164 1/1/04 THRU 12/31M4 4% .000137 .000110 Personal income tax, employer withholding tax, realty transfer tax, sales and 1/1/05 THRU 12/31/05 s% .000137 1 /1/06 THRU 12/31/06 7 9 /6 use tax, liquid fuels tax, fuel use tax, motor carriers road tax and motorbus tax 1/1/07 THRU 12/31/07 s% .000192 .000zls liens are liens upon the franchises as well as real and personal property of 1/1/08 THRU 12/31/08 7% .000112 taxpayers, but only after they have been entered and docketed of record b the 1/1/09 THRU 12/31/09 Prothonotary f the county where such roe y 1/1/10 THRU 12/31/10 a .000110 rY ty property rty is situated. Such liens shall not 1/1/11 THRU 12/31/13 3% attach to stock of goods, wares or merchandise regularly used in the ordinary .0000e2 course of business of the taxpayer. The lien has priority from the date of entry -- -Taxes that become delinquent on or before Dec. 31, 1981, are subject to of record. a constant interest rate until the delinquent balance is paid off. -- -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) BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 pennsylvania DEPARTMENT OF REVENUE REVK-3DD (05-11) REVOOK10 DOCEXEC AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ZUKAUCKAS, ZACHARY D 1567 FOX HOLLOW RD SHERMANS DALE PA 17090-8833 DOCKET NUMBER:........... 14-2474 DATE FILED. April 22, 2014 EN- 37-1608887/000 NOTICE NUMBER- 637-282-114-091-0 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges the above -captioned Lien/Judgment note should be removed from the records thereof. AND 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 sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 10 day of September, 2014. Daniel Meuser Secretary of Revenue Mary Hubler Director, Bureau of Compliance r>? LO I PLF-r- 0.300,0J10E3.3(4p 0-3/307