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Home My WebLink About14-5896 14- PA DEPARTMENT OF REVENUE LIENU OF SECTION COMPLIANCE '. Pennsywarna LIEN SECTION II"') n n PO BOX 280948 HARRISBURG PA 17128-0948 DEPARTMENT OF REVENUE REV-159 CM DDCEXEC(12.13) rn <.n r i e^`•.6� ter•-•-CY CD COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA c ' f ' C,-4 TL NAME AND ADDRESS: AARON H MALLOY 507 KEVIN CT TO THE PROTHONOTARY OF SAID COURT: CAMP HILL P A 17011 -1263 Pursuant to the laws of the Commonwealth of Pennsylvania, CERTIFIED COPY OF LIEN there is herewith transmitted a certified copy of a lien to he entered of record in your county 213-11-4775 CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX (OR DUE DATE) SETTLEMENT I NUMBER TAX TOTAL 2 3 4 S 6 P. I .T. 2012 NOV 22 2013 R28628 714. 00 797. 51 TOTALS $714 . 00 $797.51 INTEREST COMPUTATION DATE N O V 13 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 . 0 0 taxpayyer for unpaid tax, interest, additions or penalties thereon due from such taxpayer and tax,winterest,ear dditionsfor penaltieshes eaflienman nfavorraof thehCommonwealthsofhPennsyllvania ADDITIONAL INTEREST upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL $829 . 01 4 a j.So Pb A7TI AUG 21 2014 0,#30W149C0R0 SECRETARY OF REVENUE DATE pt 8`f q (OR AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE U. State Sales and Use Tax LIEN FOR TAXES, PENALTIES AND INTEREST S.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 L.F.T. Liquid Fuels Tax (Gasoline) the time of settlement 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 tice. The filing of a Notice of a Lien with a county O.F.T. Oil Franchise Tax prothonotary is not a requisite, and the lien remains in full MUS PublicuTransportation Assistance fund Taxes and Fees V. force and validity without filing or revival until paid. Road Tax L.F. & F.T. Liquid Fuels and Fuels Tax AARON H MALLOY 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 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 Company Fran- assessed additions and/or penalties and assessed and accrued chise Tax and Liquid Fuels and Fuels Tax liens are liens upon interest to the interest computation date on the face of the NOTICE OF TAX LIEN the franchises as well as real and personal property of tax Notice. payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property is If payment or settlement of the account is made after the in- 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) of personal property, P.I.T.,E.M.T. 3/4 of 1% per month or fraction lien is situated and (b) in the case whether tangible or intangible in the office of the prothonotary S.& U. 3/4 of 1% per month or fraction 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 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 automatically 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 For all taxes that are originally due and payable on and arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. any other obligation, judgement, claim, lien or estate is sat after Jan. 1, 1982, the PA Department of Revenue will calculate Section 7345, as amended. isfied from a subsequent judicial sale or liability with which daily interest on all tax deficiencies using an annual interest 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 existing mortgages or 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 INTEREST: Interest is calculated on a daily basis at the follow- is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. ing rates. ** elinquenDate Interest Rate Daily Interest Factor Liens for Liquid Fuels Tax arise under Section 13 of the Dt 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 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% .000247 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% .000192 is satisfied, satisfaction consisting of payment of the amount 1%1%0 thru 12/31/hru 0 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 the Vehicle Code, (75 Pa. C.S. 9615). or (b) the liability becomes legally unenforceable. 1/1/03 thru 12/31/03 5% .000137 Exce tion: Interest on Corporation Taxes is computed after the 1/1/04 thru 12/31/04 4% .000110 Liens for Inheritance Tax and Estate Tax arise under the In- ien is paid. 1/1/05 thru 12/31/05 5% .000137 1/1/06 thru 12/31/06 7% .000192 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. CLASSES OF TAX 1/1/07 thru 12/31/07 8% .000219 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/08 thru 12/31/08 7% .000192 seq. (For decedents with date of death prior to December 13, C.S. (O1) Capital Stock Tax 1/1/09 thru 12/31/09 5% .000137 1982, liens arise under the Inheritance and Estate Tax Act of 1/1/10 thru 12/31/10 4% 000p001180 1961, 72 P.S. Section 2485 101 et. seq.). F.F. (02) Foreign Franchise Tax 1/1411 s R 2631/14 3 31 1981 C.L. (03) Corporate Loans Tax axes a ecome tants me on or before Dec. Liens for State or State and Local Sales, Use and Hotel C.N.I. (04) Corporate Net Income Tax will remain a constant interest rate until the delinquent C.I. (05) Corporation Income Tax balance is paid in full. Occupancy Tax and Public Transportation Assistance Fund Taxes G.R. (10) Gross Receipts Tax ---Taxes that become delinquent on or after Jan. 1, 1982 are and Fees arise under Section 242, Act of March 4, 1971, No. 2 as P.U.R. (20) Public Utility Realty Tax subject to a variable interest rate that changes each amended, 72 P.S. Section 7242. S.T. (30) Shares Tax calendar year. B.L. (40) Corporate Loans Tax (Banks) ---Interest is calculated as follows: Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X G.P. (60) Gross Premiums Tax DAILY INTEREST FACTOR. Vehicle Code, (75 Pa C.S. 9815). M.I. (70) Marine Insurance Tax ' Associations * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. C.A. (80) 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.