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Home My WebLink About14-5900 PA DEPARTMENT OF REVENUE �� a'��1�- r ► BUREAU OF COMPLIANCE LIEN SECTION pennsylvania PO BOX 280948 HARRISBURG PA 17128.0948 f• iI'ED-Cil -j�;• DEPARTMENT OF REVENUE J7{¢_ ;.: � ._...� F 1 r H E (('�R O TF10t4 o f .,1i REV-159 CM OOCE%EC (12-13) 2D14 OCT —6 ku 1 CUMBERLAIND C' pCIp.t�k,t ('.0 Yd� f L. I; COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: JENNIFER M LAUGHMAN 132 WILLOW MILL PARK RD TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN MECHANICSBURG PA 17050-1760 Pursuant to the laws of the co—nwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county 017-56-0608 CLASS OF TAX PERIOD DATE OF ASSESSMENT TAXDETERMINATION OR IDENTIFYING (OR DUE DATE) SETTLEMENT NUMBER TAX 1 p TOTAL 3 P. I .T. 2009 � a 5 6 MAR 11 2014 099296 1469 . 00 P. I .T. 2010 MAR 11 2014 005035 2086. 85 P. I .T. 2011 MAR 11 2014 4736. 00 6523.45 N19277 5580 . 00 7497. 94 TOTALS INTEREST COMPUTATION DATE Q C T 29 2 0 1 4 511785. 00 516108 . 24 FILING FEE(S) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of $2 1 • 5 0 Pennsylvania, certifies this to be a true and correct copy of a lien against the above-named SATISFACTION FEE(S) andpwhich, afterrademand fortpaymentathereofS rremainslunpaidherThe due oofssuchtaxpayer ADDITIONAL INTEREST 5 10 0 0 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 $16139 . 74 dal,60 Pio 13LW AUG 04 2014 e+ 3caoo1003 SECRETARY OF REVENUE (OR AUTHORIZED DELEGATE) DATE p'# �`!8s►S. PART 1 — TO BE RETAINED BY RECORDING OFFICE 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 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) oad Tax chises and property, both real and personal, with no further no- M.C.R.T. Motor Carriers R 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 M.T. Public Transportation Assistance Fund Taxes and Fees V. force and validity without filing or revival until paid. BUS Motorbus Road Tax L.F. & F.T. Liquid Fuels and Fuels Tax JENNIFER M LAUGHMAN Inheritance Tax Liens are liens on real estate which continue until the tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax Empler 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 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 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 or merchandise regularly sold in the ordinary course of business ing costs and accrued interest from the interest computation Filed this day of 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 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) 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. 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 theGeneral 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 Liens for Personal Income Tax and Employer Withholding Taxes Notice by the commonwealth. Any Notice of Lien filed by the . arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. commonwealth shall have priority cto,laim, and be paid in full, before afterrJan. taxes, 82hatherPA originally due Revvenueawillocalculate 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 thatwill 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 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. ** Liens for Liquid Fuels Tax arise under Section 13 of the 1/1Delinquent Date Interest Rate Daily Interest Factor /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 8% 000192 is satisfied, satisfaction consisting of payment of the amount 1%1%00 thru 12/31/0 ru 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 Exception: 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 1/1/10 thru 12/31/10 4% •0000pp11180 1982, liens arise under the Inheritance and Estate Tax Act of F.F. (02) Foreign Franchise Tax 1/1 11 th 112 31/14 3 31 1981 1961, 72 P.S. Section 2485 - 101 et. seq.). C.L. (03) Corporate Loans Tax ---Taxes �iat become delinquent 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. 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: 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)50) NetGroEarnings Tax DAILY INTEREST FACTOR. Vehicle Code, (75 Pa C.S. 9815). M I (70) Marine Insurance Tax ve 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 ve Ass) ** Interest rates prior to 1988 may be obtained by calling PA C.S. 9502) arise under E.M.T. PA Income Tax (Employer Withholding) Dept. of Revenue Taxpayer Service & Information Center, Section 9502 of the Vehicle Code (75 Pa. (717) 787-1064. Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013).