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Home My WebLink About14-5333 PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280pennsyLvania 948 HARRISBURG PA 17128-0948 1 FIT 1 a f` DEPARTMENT OF REVENUE F6,{371�'C1tt TA)(,�. REV-159 CM DOCE%EL (12-13) 20-14 SEP 10 4t, 9, CW-13ERL 4 t'o t�'}�,S�'�1W�� PEA,TY 1IN -71 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: MITCHELL R KENDIG 151 SPRINGFIELD RD TO THE PROTHONOTARY OF SAID COURT: S H I P P E N S B U R G PA 17257-9507 Pursuant to the lays of the Co--onvealth of Pehpsylyapis, CERTIFIED COPY OF LIEN there is herewith traes-itted a certified copy of a lien to he entered of record in your county 165-66-9627 CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING TAX DETERMINATION OR (OR DUE DATE) SETTLEMENT NUMBER TAX :: TOTAL I 2 3 4 P. I .T. 2012 DEC 10 2013 S29274 5 6 2192. 00 2547. 38 TOTALS $2192. 00 $2547. 38 INTEREST COMPUTATION DATE -OCT 0 9 2014 FILING FEE(S) 521 . 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 taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer 5 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 JUL 17 2014 I �wndY SECRETARY OF REVENUE (OR AUTHORIZED DELEGATE) DATE PART 1 — TO BE RETAINED BY RECORDING OFFICE 3�b�� 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 Corporation Tax Liens provided under the Fiscal Code arise at F.U.T. FuelsdUseeTaxls T(Dieselax oandeSpecial Fuels) the time of settlement (assessment) and are liens upon the fran M.C.R.T. Motor Carriers Road Tax COMMONWEALTH OF PENNSYLVANIA chises and property, both real and personal, with no further no- 0.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 protFionotary 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 MITCHELL R KENDIG Inheritance Tax Liens are liens on real estate which continue until the tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax Employer Withholding Tax Realty Trans The "TOTAL" (column 6) for each type of tax listed on this fer Tax Sales and Use Tax Li uid Fuel Tax Fuels Use Tax Notice of Lien comprises the balance of tax due (column 5) plus Motor Carriers Road Tax Motorbus Road Tax. 0� Company Fran assessed additions and/or penalties and assessed and accrued NOTICE OF TAX LIEN chise Tax and Liguid Fuels and Fuels Tax liens are liens 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 n i record by the prothonotary of the county where such property is te, payment must include the lien If payment or settlement of the account is made after the e situated. These liens shall not attach to stock of goods, wares, terest computation da fil- day of or merchandise regularly sold in the ordinary course of business ing costs and accrued inttheerest from the interest computation Filed this 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: ent date) PLACE OF FILING NOTICE FORM C.S.,F.F.,C.L.,C.N.I. 6% per annum (due date to paym 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 month er annum (drue datioto payment date) (a) In the case of real property, in the office of the pro- P.U.R. (due date to payment date) CLERK (or Register) thonotary of the county in which the property subject to the lien is situated and (b) in the case of personal property, P.I.T.,E.M.T. 3/4 of 1% per month or fraction whether tangible or intangible in the office of the prothonotary S.& U. of the county in which the property subject to lien is situated. R.T.T. 6% per annum IN. & EST. 6% per annum LIENS FOR TAXES AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE L.F.T.,F.U.T. 1% per month or fraction 1% per month or fraction • M.C.R.T. Liens for Corporation Taxes arise under Section 1401 of the General Rule: According to the Fiscal Code, the Notice of Lien O.F.T. - 18% per annum Fiscal Code, 72 P.S. Section 1401, as amended. is automatically revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the and Liens for Personal Income Tax and Employer Withholding Taxes commonwealth shall have priority to, and be paid in full, before afterrrJan. taxes, 982, the rPA DepartmentofRevvenueawillocalcuulate 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 1112-C of maintain priority of tax liens over any existinghat the 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. isefiled. Seens which rActroffeDec.r12, 1994, Pt Le 1015,time t the 138,tax lien ing rates. ** Delinquent Date Interest Rate Daily Interest Factor Liens for Liquid Fuels Tax arise under Section 13 of the 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 .000247 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use The Secretary or his delegate may issue a Certificate of Release 1/1/95 thru 12/31/98 9% .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 thru 12/31/99 7% .000219 is satisfied, satisfaction consisting of payment of the amount 1%1%00 thru 12/31/00 9% .000247 nd costs in 1/1/02 thru 12/31/02 6% .000164 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed together withlity all intereslyaunenforceableespect thereof, 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 ien �s 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. 8% .000219 1/1/07 thru 12/31/07 .000192 CLASSES OF TAX 1/1/08 thru 12/31/08 7% 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 1/1/i11 thk 2631/14 3 00S�1821981 1961. 72 P.S. Section 2485 - 101 et. seq.). C.L. (03) Corporate Loans Tax axes a ecome delinquen on or before Oth 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. (10) 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) INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X Liens for Motorbus Road Tax arise under Chapter 98 of the PA G.F. (50) Net Earninoss gs Taxums DAILY INTEREST FACTOR. Vehicle Code, (75 Pa C.S. 9815). M.I. (70) Marine Insurance Tax C.A. (80) Cooperative Associations * Use this rate for M.C.R. effective Jan. 1, 1996. 1988 may Interest rates prior to 1988 ma Liens for Liquid Fuels and Fuels Tax, and the tax imposed in P.I.T. PA Income Tax (PA-40) ** y 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.