HomeMy WebLinkAbout02-4486REV/(-159 ($-01) REV00OK9
BURE~U OF COMPLIANCE
DEFT. 250948
HARRISBURG, PA 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
NELSON~SCOTT A
75 RED TANK RD
BOILING SPRGS PA [7007-9555
EIN: 25-1757853/000
Notice Date: August 21,2002
Notice Number: 607-994-302-081-6
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 21560814 12-01-01 12-31-01 1 0.00 18.08
SALES 21560814 07-01-01 07-31-01 1 0.00 123.19
SALES 21560814 10-01-01 10-31-01 1 0.01 135.92
SALES 21560814 11-01-01 11-30-01 1 300.00 460.04
SALES 21560814 02-01-02 02-28-02 1 1.65 19.86
TOTAL: 301.66 757.09
FILING FEE (S): 14.00
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.
(OR AUTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
August 21,2002
DATE
COMMONWEALTH OF PENNSYLVANIA
VS
NELSON,SCOTF A
NOTICE OF TAX LIEN
filed this
day of
Liens for Corporation Taxes adse 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.S. Section 261 l-M, as amended.
Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax ACt, 72 P.S.
Secfion 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, P.L. 1086, No. 225 Section
1 et. 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 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:
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 persenal, 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 Lien,s are liens on real estate which continue until tax is paid.
Personal Income Tax. Employer Withholdine Tax. Realty Transfer Tax. ,Rnl~
and Use Tax. Liouid 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 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 fo s~ck 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 off[ce of the Prothonotary of the county in which
the property subject to lien is s~tuated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTIP, F
~ According to the Fiscal Code, the Notice of Lien is
au~3matically revived and does not require refil ng of the Notice by the
Commonweath. Any Notice of Lien filed by the Commonwealth shall have
priority to, and be paid in full, before any other obligation, judgement, claim,
~ien, or estate is satisfied from a subsequent judicial sale or liability with which
the property may be charged. F~ The Commonwealth does net
maintain priority of tax liens over any existing mortgages or liens which are
properly recorded at the time that the tax lien is filed. SEE: ACt of December
12, 1994, P.L. 1015, No. 138.
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.
NT
The 'q-otal" column (Column 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 cemputafion
date on the face of this notice.
rf 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.I. - 8% PER ANNUM (DUE DATE TO PAYMENT DATE)
C.I., G.R., C.A. $.T. - 6% PER ANNUM DUE DATE TO PAYMENT OAT
B.L, N.E., O.P., M.t. ' 8% PER ANNUM IDUE DATE TO PAYMENT DA'~
- 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, ' 3/4 OF 1% PER MONTH OR FRACTION
R,T.T. - 6% PER ANNUM
INH & EST. o 6% PER ANNUM
O.F.T. - la% 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 DALLY INTEREST FACTOR
1/1/82 THRU 12/31/82 20% .000548
1/1/83 THRU 12/31/83 16% .000438
1/1/84 THRU 12/31/84 11% .000301
1/1/85 THRU 12/31/85 13% .008356
1/1/86 THRU 12/31/88 10% .000274
1/1/87 THRU 12/31/87 9% .000247
1/1/88 THRU 12/31/91 11% .000301
1/1/92 THRU 12/31/98 9% .000247
1/I/83 THRU 12/31/94 7% .000102
1/1/05 THRU 12/31/98 0% .000247
111198 THRU 12/31199 7% .000198
1/1/00 THRU 12/31/00 8% .000219
1/1/01 THRU 12/31/01 3% ,000247
1/1/02 THRU 12/31/02 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.
---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 forlows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
Plaintiff
SCOTT A. NELSON
75 RED TANK ROAD
BOILING SPRINGS, PA 17007-9555
Defendant
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNA.
No: 02 - 4486
Notice Date: 9/18/02
Amount: $757.09
License # 25-1757853
IF
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.
D. MICHAEL FISHER
Stephen L. Brandwene #034198
Chief Deputy Attorney General
Financial Enforcement Section
Office of Attorney General
Commonwealth of Pennsylvania
15th Floor, Strawberry Square
Harrisburg, PA 17120
Telephone: (717) 787-9045
Date: December 20, 2002
REVK-159 (12-01) REV00K18
BUREAU OF COMPLIANCE
DEPT. 280948
HARRISBURG, PA 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
CERTIFIED COPY OF LIEN
NELSON,SCOTT A
75 RED TANK RD
BOILING SPRGS PA
17007-9555
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
ENTITY ID: 25-1757853/000
DOCKET NUMBER: 02-4486
DATE FILED: September 18, 2002
FEES: 14.00
NOTICE NUMBER: 497-750-202-112-0
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.
I 2 3 4 5 6 7
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER
BEGIN END
SALES 21560814 12-01-01 12-31-01 1 0.00 18.08
SALES 21560814 07-01-01 07-31-01 I 0.00 123.19
SALES 21560814 10-01-01 10-31-01 1 0.01 135.92
SALES 21560814 11-01-01 11-30-01 1 300.00 460.04
SALES 21560814 02-01-02 02-28-02 1 1.65 19.86
TOTAL: 301.66 757.09
FILING FEE(S): 14.00
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.
Failure to pay this liability by Certified Check or Money Order will result in the delay of issuing your
Satisfaction.
SECRETARY OF'~EVENUE
(OR AUTHORIZED DELEGATE)
October 7, 2002
DATE
PART 3 - TAXPAYER NOTICE COPY
NOTICE TO TAXPAYER
This is a copy of the certificate of lien which has been filed with the
Prothonotary of your county.
Fa ure to pay the Total shown on the face of th s lien within ten days from
the mailing date will result n your case being referred to Commonwealth
Attorneys for execution on the lien.
The total in column 7 includes assessed/settled TAX, PENALTIES and
INTEREST up to the date indicated.
Calls or questions concerning this notice should be directed to: BUREAU
OF COMPLIANCE, LIEN SECTION, DEPT. 280948, HARRISBURG, PA
17128-0948, (717) 787-3911.
Payment may be made by check or money order made payable to: PA
DEPT. OF REVENUE. Please note the Entity Number and daytime
telephone number on the check.
PA DEPT. OF REVENUE
BUREAU OF IMAGING & DOCUMENT MANAGEMENT
DEPT. 280405
HARRISBURG, PA 17128-0405
T XTYPE LEGEND
SALES - SALES TAX
INDIV USE- INDIVIDUAL USE TAX
BUS USE- BUSINESS USE TAX
PROMOTER - PROMOTER TAX
EM PLOYER - EM PLOYER WITHOLDING TAX
MASS TRANS - MASS TRANSIT TAX
PCRT - PASSENGER CAR RENTAL TAX
CSA - CIGARETTE STAMPING AGENT
CIGW - CIGARETTE WHOLESALER
CIG RETAIL - CIGARETTE RETAILER
CIG VENDOR - CIGARETTE VENDING
MALT BEV - MALT BEVERAGE TAX
MOTOR CARR - MOTOR CARRIER TAX
MOTORBUS - MOTOR BUS TAX
FUSE - FUEL USE TAX
LiQ FUELS - LIQUID FUELS TAX
OIL FRANCH - OIL FRANCHISE TAX
CAP STOCK- CAPITAL STOCK TAX
LOANS - LOANS TAX
CNI - CORPORATE NET INCOME TAX
FR FRAN - FOREIGN FRANCHISE TAX
G R - G ROSS RECEIPTS
GP - GROSS PREMIUMS
ES - BANK SHARES TAX
MT - MUTUAL THRIFT
CO OP - COOPERATIVE ASSOCIATION
MARINE - MARINE INSURANCE
PURTA - PUBLIC UTILITY REALTY TAX
SETTLEMENT OF ACCOUNT
The "Total" column (Column 7) for each type of tax listed on this Notice of
Lien comprises the ba ance of Tax Due (Co umn 6) plus assessed additions
and/or penalties, and assessed and accrued nterest 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.I.
C.I., G.R., C.A, S.T.
B.L., N.E., G.P., M.I.
P.U.R..
P.I.T., E.M.T.
S.&U.
R.T.T.
INH & EST.
L.F.T., F.U.T.
M.C.R.T.
O.F.T.
6% PER ANNUM (DUE DATE TO PAYMENT DATE)
- 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
- 6% PER ANNUM (DUE DATE TO pAYMENT DATE)
- 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
- 3/4 OF 1% PER MONTH OR FRACTION
- 3/4 OF 1% PER MONTH OR FRACTION
- 6% PER ANNUM
- 6% PER ANNUM
1% PER MONTH OR FRACTION
- 1% PER MONTH OR FRACTION
- 18% PER ANNUM
INTEREST: Interest is calculated on a daily basis at the following rates.
DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
1/1/82 THRU 12/31/82 20% .000548
1/1/83 TH RU 12/31/83 16% .000438
1/1/84 THRU 12/31/84 11% ,000301
1/1/85 THRU 12/31/85 13% .000356
1/1/86 10% .000274
THRU
1 2/31/86
1/1/87 9% .000247
THRU
1 2/31/87
1/1/91 11% .000301
THRU
12/31/91
1/1/92 9% .000247
THRU
12/31/92
1/1/94 THRU 12/31/94 7% .000192
1/1/95 THRU 12/31/98 9% .000247
1/1/99 THRU 12/31/99 7% .000192
1/1/00 THRU 12/31/00 8% .000219
1/1/01 THRU 12/31/01 9% .000247
1/1/02 THRU 12/31/02 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.
---Taxes that become delinquent on or after January 1,1982 are subject to
a variable interest that changes each calender year.
---Interest is calculated as follows: .~ c,o -~