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Home My WebLink About15-0153 PA DEPARTMENT OF REVENUE BUREALIENEE OF COMPLIANCE enns Lvania LIEN SECTION P �/ PO BOX 280948 "` -,. ,J HARRISBURG PA 17128-0948 DEPARTMENT OF REVENUE •.: j REV-159 CM DOCEXEC (12-13) J1`P3 .1',LA1j'C1 PENNS YLWa ;'fA el COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: SCOTT FORD 904 HAMILTON ST TO THE PROTHONOTARY OF SAID COURT: CARLISLE PA 17013-1525 Pursuant to the lays of the C.......alth of Pennsyl-ni., CERTIFIED COPY OF LIEN there is herewith tr.ns-itted a certified copy of a lien to he entered of record in your county 160-62-4294 CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX I (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 2 3 4 5 6 P. I .T . 2012 FEB 14 2014 M23142 1386. 00 1831 . 31 TOTALS $1386 . 00 $1831 . 31 INTEREST COMPUTATION DATE JAN 29 2015 FILING FEE(S) $21 .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 $10 . 0 0 taxpayyer for unpaid tax, interest, additions or penalties thereon due from such taxpayer ichtax,winterest, additafter ionsnd for payment rraof thehCommonwealthsofhPennnsylvania ADDITIONAL INTEREST upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL $1862 . 81 10 NOV 06 2014 ailk /O' SECRETARY OF REVENUE DATE �Y4 2X IM (OR AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE /S LIEN FOR TAXES, PENALTIES AND INTEREST S. & U. State Sales and Use Tax L.S. & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax General information: IN. & EST. Inheritance and Estate Tax Cororation 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- 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 SCOTT F0RD Inheritance Tax Liens are liens on real estate which continue until the tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax Em to er Withholdin Tax R'alt, Trans- The "TOTAL" (column 6) for each type of tax listed on this fer Tax Sales and Use Tax Liquid Fue Tax. Fue s 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) 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 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 automatical� 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 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 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 Delinquent Date Interest Rate Daily Interest Factor 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. 1s satilien sfiied, satisfacti�oneconsistingect to noftax if paymentaofthe thelamountty 1%1%00 thru 12%31%00 8% .000219 1/1/01 thru 12/31/01 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 .000110 Exception: Interest on Corporation Taxes is computed after the 1/1/04 thru 12/31/04 4% 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 .000219 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. CLASSES OF TAX /07 thru 12/31/07 8% 1/1 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, 1/1/09 thru 12/31/09 5% .000137 C.S. (01) 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 11 th 112/31/14 3% 0OH121981 1961, 72 P.S. Section 2485 - 101 et. sec.). C.L. (03) Corporate Loans Tax Taxes emai 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 = ELINQUENT X BALANCE OF TAX UNPAID X NUMBER OF DAYS D Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax Vehicle Code, (75 Pa C.S. 9815). G.P. (60) Gross Premiums Tax DAILY INTEREST FACTOR. M.I. (70) Marine Insurance Tax e Associations Use this rate for M.C.R.T./I FTA effective Jan. 1, 1996. C.A. (80) Cooperative Liens for Liquid Fuels and Fuels Tax, and the tax imposed in 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 uP.I.T.nder 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.