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Home My WebLink About14-5304 PA DEPARTMENT OF REVENUE BUREALIENEE OF COMPLIANCE .. . pennsytvania LIEN SECTIONPO BOX 280948 99 HARRISBURG PA 17128-0946 DEPARTMENT OF REVENUE TSE RO FfIOj\O T�,,Iy REV-159 CM OOCEXEC(12-.1 2014 SEP -9 Ply S: 33 CUMBERLAND COUNTY PENNs YLVA IA -fly COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: TARA L FINKBONER 2119 WENTWORTH DR TO THE PROTHONOTARY OF SAID COURT: CAMP HILL P A 17011 -7449 Pursuant to the lews of the C.......elth of Pennsylvania, CERTIFIED COPY OF LIEN there is herewith tr.ns.itt.e a certified copy of a lien to he entered of record in your county 173-62-4022 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX I 2(OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 3 4 5 6 P. I .T. 2012 OCT 11 2013 N27180 943. 00 1046. 80 TOTALS $943. 00 $1046. 80 INTEREST COMPUTATION DATE S E P 25 2014 FILING FEE(S) $21 .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 $10 a Q 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 $1078 .3 0 at. so-�a JUL 03 2014 SECRETARY OF REVENUE DATE Zb OI V-) (OR AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE Q 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 sett ement assessment) and are liens upon the fran F.U.T. Fuels Use Tax (Diesel and Special Fuels) chises and property, both real and personal, with no further no M.C.R.T. Motor Carriers Road Tax COMMONWEALTH OF PENNSYLVANIA 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 TARA L FINKBONER Inheritance Tax Liens are liens on real estate which continue unti the tax is pal SETTLEMENT OF ACCOUNT Personal Income Tax Em to er WithholdingTax RealtyTrans- The "TOTAL" (column 6) for each type of tax listed on this fgr Tax Sa es and Use Tax Liquid Fuel Tax, Fuels Use Tax. Notice of Lien comprises the balance of tax due (column 5) plus Motor Carriers Road Tax Motorbus Road Tax Oil Com an Fran- assessed additions and/or penalties and assessed and accrued NOTICE OF TAX LIEN chise lax,�and Liquid Fuels and Fuels Tax lens are lens upon interest to the interest computation date on the face of the the franchises as well as real and personal property of tax- Notice. 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 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.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) Place of filing: The Notice of Lien shall be filed: B.L.,N.E.,G.P.,M.I. 6% per annum (due date to payment date) (a) In the case of real property, in the office of the pro- P.U.R. 1% per month or fraction CLERK (or Register) thonotary of the county in which the property subject to the (due date to payment date) 3/4 of 1% er month or fraction lien is situated and (b) in the case of personal property, P.I.T.,E.M.T. 3/4 of 1% iper 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 len is situated. R.T.T. IN. & EST. 6% per annum II LIENS FOR TAXESAUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE L.F.T.,F.U.T. 1% per month or fraction M.C.R.T. * 1% per month or fraction Liens for Corporation Taxes arise under Section 1401 of the O.F.T. 18% per annum Fiscal Code, 72 P.S. Section 1401, as amended. General Rule: According to the Fiscal Code, the Notice of Lien is automatic'Y 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 Jan. taxes all . 82hatherPA originally due Revvennueawillocalculate 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 1112mC of maintain priority of tax liens over any existing mortgages or INTEREST: Interest is calculated on a daily basis at the follow- 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. 138. ing rates. ** Deli Liens for Liquid Fuels Tax arise under Section 13 of the nquenDate Interest Rate Daily Interest Factor t 1/1/88 thru 12/31/91 11% .000301 Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. RELEASE OF LIEN 1/1/92 thru 12/31/92 9% .000247 1/1/93 thru 12/31/94 7% .000192 The Secretary or his delegate may issue a Certificate of Release 1/1/95 thru 12/31/98 9% .000247 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use .000192 Tax Act, 72 P.S. Section 2614.13, as amended. of any lien imposed with respect to any tax if (a) the liability 1/1/99 thru 12/31/99 7% 000219 is satisfied, satisfaction consisting of payment of the amount 1/1%001 thru 12/31%001 9% .000247 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% 000164 or (b) the liability becomes legally unenforceable. 1/1/03 thru 12/31/03 5% .000137 the Vehicle Code, (75 Pa. C.S. 9615). Exception: Interest on Corporation Taxes is computed after the 1/1/04 thru 12/31/04 4% .000110 len 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. 1/1/07 thru 12/31/07 8% .000219 CLASSES OF TAX 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 (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 1/1411 th£k 12631/14 3% 00�g821981 1961, 72 P.S. Section 2485 - 101 et. seq.). C.L. (03) Corporate Loans Tax axes a ecome tandelts menquen on or before Dec. C.N.I. (04) Corporate Net Income Tax will remain a constant interest rate until the delinquent Liens for State or State and Local Sales, Use and Hotel C.I. (05) Corporation Income Tax balance is paid in full. G.R. (10) Gross Receipts Tax ---Taxes that become delinquent on or after Jan. 1, 1982 are 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) ELINQUENT X Liens for Motorbus Road Tax arise under Chapter 98 of the PA G.P.(6 0) GrossiumsaPremiaINTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS D Tax DAILY INTEREST FACTOR. Vehicle Code, (75 Pa C.S. 9815). M.I. (70) Marine Insurance Tax e Associations * Use this rate for M.C.R.T./I FTA effective Jan. 1, 1996. C.A. (BO) Cooperative Liens for Liquid Fuels and Fuels Tax, and the tax imposed in P I T PA Income Tax (e Associations ** 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, Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). (717) 787-1064.