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HomeMy WebLinkAbout02-4483 REVK-159 (8-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 12 /},jj · /'/.uiJ d... --77 Ck- /0'i.,93 /~ 1J.'i1,';i,- CERTIFIED COPY OF LIEN It". 0 J. ~ " 'd' 3 C:..;.p T L- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA THOMPSON II, JOHN M 137 N HANOVER ST THE PRINTED IMAGE CARLISLE PA 17013-2409 EIN: 25.1845741/000 Notice Date: August 21 , 2002 Notice Number: 608.209-102-081-6 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 ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 81352990 02-01-02 02-28-02 , 1 ,334.42 1,637.19 TOTAL: 1,334.42 1,637.19 FILING FEE(S): 14.00 o t~;- ,~.::) i"..J n . ,l l/) '""1 "";J C-:' .'-"' , , => INTEREST COMPUTATION DATE: 08-31-02 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 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. ~a.. ~a~ SECRETARY 0 VENUE (OR AUTHORIZED DELEGATE) August 21,2002 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS THOMPSON II, JOHN M NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 of 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 amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.R Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P .S. Section 2614.13, as amended. 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 of 1982, Act of December 13, 1982, PL 1086, No. 225 Section 1 et. seq., 72 PA. C.B.A. Section 1701 at. seq. (For decendants with date of death prior to December 13,1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 -101 et. 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 of March 4,1971, NO.2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Comoration 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 fu11 force and validity without filing of revival until paid. Inheritanr.e Tax Liens are liens on real estate which continue until tax is paid. P~~~~:lln:.m~ T~xF~:~lo:r Withholdino Tax Realtv Transfer Tax Sales a T L QUI I T Fuel Use Tax Motor Carners Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is situated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the property sUbject to the lien is situated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE 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 Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. Sf.E.:. Act of December 12,1994, PL 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of 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 (Coiumn 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (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 computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.S., F.F., C.L. C.N.1. - 6% PER ANI\lUM (DUE DATE TO PAYMENT DATE) 0.1., G.R., C.A., S.T. .6% PER ANNUM lOUE DATE TO PAYMENT DATE) B.L., N.E.. G.P.. M.l. - 6% PER ANNUM DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. .314 OF 1% PER MONTH OR FRACTION R.T.T. .6% PER ANNUM INH & EST. .6% PER ANNUM L.F.T., F.U.T. . 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 18% PER ANNUM For all 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 calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1182 THRU 12/31/82 20% .000548 1/1/83THRU 12131/83 16% .000438 1/1/84 THRU 12131/84 11% .000301 1/1185 THRU 12/31/85 13"10 .000356 1I11t16THAU 121311t16 10% .000274 111/87THRU 12131/87 9% .000247 1/1/88 THRU 12/31/91 11% .000301 1/1/92 THRU 12131192 9% .000247 1/1193THRU 12131/94 7% .000192 111195 THRU 12/31/96 9% .000247 1I1/99THRU 12131199 7% .000192 1I1/00THRU 12131/00 8% .000219 1/1101 THRU 12/31101 9% .000247 1/1102 THRU 12131102 6% .000164 ~--Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. mTaxes 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) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) - ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Plaintiff : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, : PENNSYLVANIA v. : No. 02-4483 : Filed: 9/18/02 : Amount: $1,637.19 JOHN M. THOMPSON, II 137 NORTH HANOVER STREET THE PRINTED IMAGE CARLISLE, PA 17013-2409 Defendant : License # 25-1845741 ORDER TO SATISFY TO THE PROTHONOTARY: You are hereby authorized and directed to satisfy the lien and judgment, as above captioned, upon payment of your costs only by Defendant. TOM CORBE Z-Oyx BY lJ Stephen L. Brandwene #034198 Chief Deputy Attorney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Strawberry Square Harrisburg, P A 17120 Telephone: (717) 787-9045 DATED: March 22,2007 1 .- I\l\IK.I~' (1-01) Rlvoool\ll " 1". . '* COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE QVREAU OF COMPLIANCE OlSPT. 1!80l/-l' HARRII:QURG, PA l7la8.0~' CERTIFIED COpy OF LIEN n0 c;.. ~'cl i' j ~ '.LAo- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA ~/ THOMPSON II, JOHN M 137 N HANOVER ST THE PRINTED IMAGE CARLISLE PA 17013-2409 EIN: 25.1845741/000 Notice Date: August 21.2002 NOlk:e Number: 608.209.102.081.6 To the Prothonotary of saiel court Pursuant to the laws of the Commonwealth 01 Pennsylvania, there Is herewllh 1r8ll8mitted a cerIfIed copy of a lien to be entered 01 record in yoUI' county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD ':L!~~~FR DUE DUE BEGIN END SALES 81352990 02.01.02 02.28.02 1 1,334.42 1,637.19 TOTAL~ 1,334.42 1,637.19 FILING FEE($): 14.00 , J .~ j , .;; ~ " ~ '1 ~~ (") r: , --: c i -. 1 :.~~. .,") r'~ j' " .. ~., - , " ~ ',. , .' '- '., r , : ::) -: -' - INTEREST COMPUTATION DATE: 08-31-02 The undersigned, the Secretary 01 Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certltiea this to be a 1rue and COfTeCt copy of a lien agalnsl the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS 01' PENALTIES therein due from such taxpayer end whiCh, afl8r demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDrrJONS or PENAL nES is a lien In favor of the Commonwealth ot Pennsylvania upon the taxpayer's property. real, personal. or both, as the case may be. ,. ~a..~ SECRETARY 0 VENUE (On AUTHORIZED DEL!:GATE) August 21. 2002 DATE PART 2 . 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