HomeMy WebLinkAbout01-5596REVK-I$9 (6-01) R~V000K9
BUREAU OF COMPLIANCE
DEPT, 280948
HARR SBURG, PA 17128 0948
BIFFART~BROCK H
8 UMBERTO ST
NEW CUMBERLND PA 17070-262q
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS
CUMBERLAND COUNt,
PENNSYLVANIA
SSN; 187-50-7513/000
Noti~ Date: September 17, 2001
Noti~ Number: 771-247-001-091-2
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
TAX TYPE
SALES
SALES
SALES
SALES
SALES
SALES
SALES
SALES
SALES
SALES
SALES
SALES
SALES
SALES
SALES
SALES
SALES
2 3 4
ACCOUNTID
21546421
21546421
21546421
21546421
21546421
21546421
21546421
21546421
21546421
21546421
21546421
21546421
21546421
21546421
21546421
21546421
21546421
TAX
PERIOD
BEGIN
09-01-98
10-01-98
11-01-98
12-01-98
02-01-99
04-01-99
05-01-99
06-01-99
0%01-99
08-01-99
09-01-99
11-01-99
12-01-99
01-01-00
02-01-00
03-01-00
10-01-99
TAX
PERIOD
END
09-30-98
10-31-96
11-30-96
12-31-99
02-28-99
04-30-99
05-31-99
06-30-99
07-31-99
09-31-99
09-30-99
11-30-99
12-31-99
0%31-00
02-29-00
03-31~00
10-31~99
EVENT TAX
NUMBER DUE
0.00
0.00
0.00
1
0.00
0.00
0.00
1
0.00
0.00
86.54
24.33
50.41
47.19
14.66
1
64.18
30.62
74.56
185.45
597.96
FILING FEE(S):
TOTAL
DUE
82.24
113.00
109.41
68.82
60.71
37,13
40.77
83.25
195.23
38.86
80.18
74.56
23.07
131.80
47.75
106.88
293.63
9.00
INTEREST COMPUTATION DATE: 09-27-01
The unde(signed,.the Secretary of Revenue or an authorized delegate~ of the Common ....
copy of a hen against the above named taxDaver fo unm~irt TAU IqT~'c;~ ^ r~ ...... ~wealt._h._~f Pennsylvama, cert~hes th~s to be a true and correct
I ' r ----~ ....... ' ....... 0[, '~ W'~qH"Jm~ 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
CornmonweaJth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
SECRETARy OF~CEVEN UE
(OR AUTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
September 17, 2001
DATE
COMMONWEALTH OF PENNSYLVANIA
VS
SIFFART,BROCK M
NOTICE OF TAX LIEN
filed this
at
day of
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.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.
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, 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.).
Lens for State, or State and Local Sales, Use and Hotsf 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).
~.IENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION;
Corcoration Tax Liens_ provided under the Fiscal Code arise at the time of
settiement (assessment) and are ens upon the ranchisesand property, both
real and persona, with no further notice. The firing of a Not[ce 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.
!pheritance Tax Liens are liens on real estate which continue until t~x is paid.
personat Income Tax. Emctover W~thhctdino Tax. RealW Transfer Tax. Sales
a~d Use Tax. Liouid Fuels Tax. Fuet Use Tax. Motor Carriers Road Tax ar,d
~!9'(_orbus Tax liens are liens upon the franchises as well as real and persenal
rPerOperty of taxpayers, but only after they have been entered and docketed of
cord 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 priorityfrom 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
subiect to the lien is situated and (b) in the case of Pe sensf Property, whether
tan~ be or intangible in the office of the Prothonotary of the county in which
the property subject to lien is s tuated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
~ENERAL RULE: According to the Fiscal Code, the Notice of Lien is
automatically revived and does not require rsfiiing of the Notice by the
Commonwealth. Any Notice o Lan f ed by the Demmonweaith shall have
priority to and be pa d in full, before any other obligat on udgement, claim,
lien, ~'r estate is s~tisfied from a subsequent judicial sale or liability with which
the property may be charged. ~ The Commonwealth does not
maintain priority of tax lens over any existing mortgages or liens which are
properly recorded at the time that the tax lien is f ed. 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 o h s de egate may ssue a certit cate of release of any lien imposed
with respect to any tax f (1) the liability is satisfied, satisfaction consisting of
payment of the amount aseeseed together with a nterest and costs in respect
thereof or (2) the liabilty has become legally unenforceable.
Interest on Corporat on Taxes is computed after a en is paid.
E L M O CO
The "Total" column (Co umn 7) for each type of tax listed on this Notice of Lien
comprises the b~lance of Tax Due (Column 6) p us 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 iien 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 foliowing rates.
- 8ex, PER ANNUM (DUE DATE TO pA'~lM ENT DATE)
C.S., F.F., C.L, C.NJ. - 6% PER ANNUM (DUE DATE TO pAYMENT DD ~TT~.
C.I., G.R., C.A., $.T. - 6% PER ANNUM (DUE DATE TO
B.L., N.E., G.P., M,I. ~1ENT DATm
P.U,R.. 1% pER MONTH OR FRACTION (DUE DAT~
P.I,T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACT ON
S.&U. _ 3t4 OF 1% PER MONTH OR FRACTION
R.T.T. ' 6% PER ANNUM
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
Interest is calculated on a da y basis at the following rates
---Taxes that become delinquent on or before December 31, 1981 wil~ 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) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)