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Home My WebLink About06-3320 REVK-159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 PiA.. p~ ~I~.IJD en.. ;;l. ~'l Oc.. R...-v. 11 H S ~ CERTIFIED COPY OF LIEN fLo.OC.- 33.;L.o ~-r;.- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA PARKER, JEFFERY A 167 N ENOLA DR ENOLA PA 17025-2521 EIN: 33-1028552/000 Notice Date: June 12, 2006 Notice Number: 318-135-506-060-7 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 82484017 01-01-05 01-31-05 1 223.09 329,30 SALES 82484017 02-01-05 02-28-05 1 356.17 524.43 SALES 82484017 03-01-05 03.31-05 1 0.00 193,96 SALES 82484017 04-01-05 04-30.05 1 385.20 563,95 SALES 82484017 05.01-05 05-31.05 1 156,13 227.96 SALES 82484017 06-01-05 06-30.05 1 0,00 81.08 TOTAL: 1.120,59 1,920.68 FILING FEE(S): 14.00 C) ....., => 0 c=: c:::J -n U--" T ~ :2 .. '11 " r= -n en -i't CJ N " j ~~'I "'" ::-) -;-~ -;,. (") .~~) iTl ,,' - 5:i N -< INTEREST COMPUTATION DATE: 06-22-06 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of 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 therein due from such taxpayer and which, after demand for payment thereof. remains unpaid. The amount of such unpaid TAX, INTEREST. ADDITIONS or PENAL TIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. June 12. 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS PARKER, JEFFERY A NOTICE OF TAX LIEN filed this dayo! at m, LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 01 the Fiscal Code, 72 P.S, Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 01 the Tax Reform Code of 1971. 72 P.S, Section 7345. as amended. Liens for Realty Transfer Tax arise under Section 1112.C of the Tax Reform Code of 1971. 72 P,S, Section 8112-C, as emended. Liens for Liquid Fuels Tax arise under Section 13 01 the Liquid Fuels Tax Act. 72 P.S. Section 2611-M. as amended. Liens for Fuel Use Tax arisa under Se<:tion 13 of the Fual Use Tax Act, 72 P.s. Section 2614,13, asamanded. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.s. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act 01 1982, Act 01 December 13,1982, P.l. 1086, No. 225 Saction 1 el. seq.. 72 PA. C.s.A. Section 1701 et. seq. (For decendants with date of death prior to December 13, 1982. liens arise under the Inheritance and Estate Tax Act 01 1961. 72 P.S, Section 2485 - 101 st. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act 01 March 4,1971, No.2 as amended, 72 P,S, Section 7242, Liens for Motorbus Road Tax arise under Chapter 98 01 PA Vehicle Code, (75 PA C.S, 9815), LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further notice. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax: LiQns are liens on real estate which continue until tax is paid. Personal Income Tax Emplover WlthholdinQ Tax RealtY Transfer Tax Sales and Uae Tax Liauid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property 01 taxpayers, but only aller they have been entered and docketed 01 record by the Prothonotary 01 the county where such property is situated and shall not attach to stock 01 goods, wares, or merchandise regulariy used in the ordinary course of business of the taxpayer. The lien has priority from the date 01 entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice 01 lien shall be filed: (a) In the case of Real Property, in the office 01 the Prothonotary 01 the county In which the property subject to the lien is situated and (b) in the case 01 Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property sublect to lien is situated, AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' According to the Fiscal Code, the Notice 01 Lien is automatically revived and does not require reflljng of the Notice by the Commonwealth. AnV Notice 01 Lien filed by the Commonwealth shall have priority to, and be prod in full. before any other obllgalton. i~t, claim. lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEeIIO!'1; The Commonweahh does not maintain priority of tax liens over any existin~ mortg~~tor liens which arB properly recorded at the time that the tax lien IS filed. . Act of December 12,1994. P.L.l015, No,138, RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe. the Secretary Dr his delegate may issue a certificate 01 release 01 any lien imposed with respect to any tax If: (1) the liability is satisfied, satisfaction consisting 01 peyment 01 the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice 01 Lien comprises the balance of Tax Que (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or settlement of account is made after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computalton date to and through the payment date, For any delinquent taxes due on Dr before December 31, 1981. interest is imposed at the following rates. C.S., F.E, C.l., C.N.!. . 8% PERA/'II>.JUMIDUE DATE TO PAYMENT DA~ Col., /l,R., CA, S.T. .lJ% PEA~UM. DUE DATETO PAYMENrD/l: B.l., N.E., /l.P., M.1. .8% PERAI'HJM DUE DATE TO PAYMEM'DA P.U.R.. " ,% PER MONTH OR FRACTION (DUE DATE TO AYMENT DATE) P.I.T., E.M.T. - 3/. OF 1% PER MONTH OR FRACTION S. 11 U. .31. t>F 1% PEA MONTH OR FRACTION R.T.T. - 8% PER~UM INH 11 EST. . 8% PER Aht,ILN L.F.T., F.U.T. . 1% PERMON'iH OR FRACTION M.C.R.T. - 1% PEA MONTH OR FRACTION O.F.T. " 18% PER ANNUM For ail taxes that are originally due and payable on and after January 1. 1982, the PA Department of Revenue will calculate daily Interest on all tax deficiencies using an annual interest rate that will vary from cafendar year. Interest Is calculated on a daily basis at the following rates: DELINQUENT DATE It-rrEREST PATE. DAilY iNTEREST FA.CTOR 111182 THRU 12/31182 20% .0005(8 111183 THAU 12/31183 18% .000438 111184. THAU 12/311&4 11% .000301 111185 THRU 12131185 13% .000356 111188 THAU 12/31186 10% .000274 1(1/87 THRU 12131187 9% .000247 1/1188 THAU 12/31191 11% .000301 111192 THRU 12131192 9% .000247 111193 THRU 12131194 7% .000192 1/1f9~ THRU 12/31198 9% .000247 111199 THRU 1213'119 7% .000192 111100THRU12131100 B% .000219 111/01 THAU 12/31101 9% .000247 111102 THRU 12131/02 6% .000164 111103 THRU 12/31103 5% .000137 111/04 THRU 12131/01. 4% .000110 '11105 THRU 12/311OS 5% .000137 1111OeTHAU1213110e 7% .000192 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID)~~lIR OF DAYS DELINQIJENT) X (OAtl.Y INTEREST!' I