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Home My WebLink About14-5280 PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION POBOX B RG _ t: �c pennsylvania HARRISBURG PA 17128-0946 ;.�( V)RID f�fllir� 1 VV I\ 1 DEPARTMENT OF REVENUE 2014 SEP -9 PN 2. 36 REV-159 LM D➢LE XEL (12-13) CUMBERLAND COUNTY PDINSYLVANIA COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: ROBERT J HANKS PO BOX 175 TO THE PROTHONOTARY OF SAID COURT: N E W B U R G PA Pursuant to the lays of the L.......elth o.Pennsylvania, CERTIFIED COPY OF LIEN 17240-0175 there is her.•ith tr.ns.itt.e a certified copy of a lien to he entered of r...rd in your...nty 176-44-0090 CLASS OF TAX PERIOD DATE OF ASSESSMENT TAX (OR DUE DATE) DETERMINATIONSETTLEMENT OR IDENTIff 1 2 NUMTATOO TOTAL 3 P. I .T. 2010 OCT 17 2011 sP. I .T. 2011 003424. 32OCT 15 2012 013P. I .T. 2012 OCT 25 2013 557. 31026 387.40 TOTALS INTEREST COMPUTATION DATE OCT 09 2014 $1202• 00 51369 . 03 FILING FEE(S) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of 5 2 1 • 5 0 Pennsylvania, certifies this to be a true and correct COPY of a lien against the above-named SATISFACTION FEE(S) taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer $1 0 • 0 0 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 �� $1400 . 53 a44 ig D1. SECRETARY OF REVENUE JUL 17 2014 (OR AUTHORIZED DELEGATE) DATE ll,/ PART i — TO BE RETAINED BY RECORDING OFFICE U. State Sales and Use Tax 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 sett ement (assessment) and are liens upon the fran F.U.T. Fuels Use Tax (Diesel and Special Fuels) M.C.R.T. Motor Carriers Road Tax chises and property, both real and personal, with no further no- O.F.T. Oil Franchise Tax Fund Taxes and Fees COMMONWEALTH OF PENNSYLVANIA tice. The filing of a Notice of a Lien with a county M.T. Public Transportation Assistance 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 ROBERT J HANKS Inheritance Tax Liens are liens on real estate which continue SETTLEMENT OF ACCOUNT until the tax is paid. Personal Income Tax Em to er Withholding Tax Ruse Trans The "TOTAL" (column 6) for each type of tax listed on this fer Tax Sales and Use Tax 11 uid Fue Tax Fuels Use Tax Notice of Lien comprises the balance of tax due (column 5) plus assessed additions andlor penalties and assessed and accrued Motor Carriers Road Tax Motorbus Road Tax Oil Company Fran interest to the interest computation date on the face of the NOTICE OF TAX LIEN chise Tax and Li uid Fu9i2--y—nd Fuels Tax mens are f - Notice. the franchises as well as real and personal property of tax payers, but only after they have been entered and docketed of If payment or settlement of the account is made after the in record by the prothonotary of the county where such property is terest computation date, the payment must include the lien fil- situated. These liens shall not attach to stock of goods, wares, Ing costs and accrued interest from the interest computation day of or merchandise regularly sold in the ordinary course of business date to and through the payment date. Filed this of the taxpayer. The lien has priority from the date of entry of record. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the following rates: at m• PLACE OF FILING NOTICE FORM 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) date Place of filing: The Notice of Lien shall be filed: B.L.,N.E.,G.P.,M.I. 6% per month oer annumdrufractiiono payment date) al property, (a) In the case of rein the office of the pro- P.U.R. (due date to payment date) CLERK Cor Resister) thonotary of the county in which the property subject to the 3/4 of 1% per month or fraction lien is situated and (b) in the case of personal property, P. 3/4 3/4 of 1% per month 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. RNT.& EST. 6% per annum I . 1% per month or LIENS FOR TAXES M.C.R.T. fraction * 1% per month or fraction AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE L.F.T.,F.U. _ 18% per annum Liens for Corporation Taxes arise under Section 1401 of the General Rule: According to the Fiscal Code, the Notice of Lien O.F.T. Fiscal Code, 72 P.S. Section 1401, as amended. is automatica�j revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the For all taxes that are originally due and payable on and Liens for Personal Income Tax and Employer Withholding Taxes commonwealth shall have priority to, and be paid in full, before after Jan. 1, 1982, the PA Department of Revenue will calculate any other obligation, judgement, claim, lien or estate is sat- daily interest on all tax deficiencies using an annual interest arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. isfied from a subsequent Judicial sale or liability with which rate that will vary from calendar year to calendar year. Section 7345, as amended. The applicable interest rates are as follows. the property may be charged. Exception: The commonwealth does not INTEREST: Interest is calculated on a daily basis at the follow Liens for Realty Transfer Tax arise under Section 1112 C of maintain priority of tax liens over any etime xisting mortgages o the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. isens which filed. SeerActroffeDec.r12. 1994, P.L.at t the 1015,tNO. 138•tax lien ingDrates. ent Date Interest Rate Daily Interest Factor 1/1/88 thru 12/31/91 19% .000247 Liens for Liquid Fuels Tax arise under 301 Section 13 of the RELEASE OF LIEN 1/1/92 thru 12/31/92 7% .000192 Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. 1/1/93 thru 12/31/94 ,000247 The Secretary or his delegate may issue a Certificate of Release 1/1%99 thr95 u 12/31/99 78%% .000192 Liens for Fuel Use Tax arise under Section 13 of the fuel Use of any lien imposed with respect to any tax if (a) the liability 1/1/00 thru 12/31/00 .000219 Tax Act, 72 P.S. Section 2614.13, as amended. 1/1/01 thru 12/31/01 9% .000247 is satisfied, satisfaction consisting of payment of the amount 1/1/02 thru 12/31/02 6% .000164 1/1/03 thru 12/31/03 5% 000137 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed theoliabilitytbecomesh all nlegallyterest aunenforceablnd costs in eespect thereof, 1/1/04 thru 12/31/04 .000110 the Vehicle Code, (75 Pa. C.S. 9615). Exception: Interest on Corporation Taxes is computed after the 1/1/05 thru 12/31/05 5% .000137 ien is paid. 1/1/06 thru 12/31/05 7% .000192 Liens for Inheritance Tax and Estate Tax arise under the In 1/1/07 thru 12/31/07 8% .000219 CLASSES OF TAX 1/1/08 thru 12/31/08 7% .000192 heritance and Estate Tax of 1982. Act of December 13, 1982, P.L. 1/1/09 thru 12/31/09 4% .000137 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. .000110 seq. (For decedents with date of death prior to December 13, C S (O1) Capital Stock Tax 1%111 th[k t2�ru 31/14 3%t 00S?821981 1982, liens arise under the Inheritance and Estate Tax Act of F F (02) Foreign Franchise Tax -- axes a ecome delinquen 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 G.R. (10) Gross Receipts Tax subject to a variable interest rate that changes each Occupancy Tax and Public Transportation Assistance Fund Taxes P.U.R. (20) Public Utility Realty Tax calendar year. and Fees arise under Section 242, Act of March 4, 1971, No. 2 as ST (30) Shares Tax Interest is calculated as follows: amended, 72 P.S. Section 7242. 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.P. (50) Net GrossaPremiums aTax DAILY INTEREST FACTOR. Vehicle Code, (75 Pa C.S. 9815). M•1• (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 Chapter 900ofothehVehiclele Code Code, (755 Pa. CC SS 90103) arise under E.M.T. PA Income Tax (Employer Withholding) (717) 787.1064.