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HomeMy WebLinkAbout01-5598REVK-159 (6-Ol) REVOOOK9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 SNYDER,JOHN C 2900 GREENNOOD ST HARRZSBURG PA 17111-1657 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2040221/000 Notice Date: September 17, 2001 Notice Number: 770-928-601-091-2 To the Prothonotary of said coud: 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 EMPL 13042221 10-01-99 t 2-31-99 1 185.55 304.32 SALES 22160416 07-01-00 07-31-00 1 0.00 76.48 SALES 22160416 09-01-00 09-30-00 1 0.00 159.39 SALES 22160416 10-01-00 10-31-00 1 0.00 64.88 TOTAL: 185.55 605.07 FILING FEE(S): C~ -c:, ~ , 9.00 INTEREST COMPUTATION DATE: 09-27-01 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. SECRETARY OF~EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 17, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS SNYDER,JOHN C NOTICE OF TAX LIEN filed this at day of tit. Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. L~ens 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 desendants 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 INTERES'[ GENERAL INFORMATION: ~,~_rooration Tax Liens provided under the Fiscal Code arise at the time of s~ttiement (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 unfit paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Employer Withholdino Tax. Realty Transfer Tax. Sales and Use Tax. Licuid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and ~otorbus 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 offce of the Prothonotary of the county in which the property sub act to the lien is s tuated and (b) n the case of Personal Property, whether tangible or ntangible, in the office of the P othonotary o 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 pa d n fu , before any other obligation, udgement, claim, lien, or estate is satisfied from a subsequent judicial sale or iiability with which the property may be charged EXCEPTION: The Commonwealth does not mantan priority of tax ens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. SEE: ACt o December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or h s de agate may ssue a certificate of release of any lien imposed with respect to any t~x if: (1) the liability is satisfied, sat sfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. ~ Interest on Corporation Taxes is computed after a lien is paid. SI: I I LEMENT OF ACCOUNT The "Total" 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 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.I-, C.N.I, - 6% PER ANNUM (DUE DATE TO PAYMENT DAT~ C.I., G.R., C.A., $.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE~ B.L.N.E., G.P., M,I. - 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. - 314 OF 1% pER MONTH OR FRACTION $. & U. - 3~4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM [NH & 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. - 16% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calct~ate 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 INTERF-ST RATE DAILY INTEREST FACTOR ---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 vadable 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 AUTHORITY TO SATISFY ARP 39592 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V SNYDER, JOHN C 2900 GREENWOOD STREET HARRISBURG PA 17111-1657 COURT OF COMMON PLEAS OF CUMBERLAND PENNSYLVANIA. Docket Number Date Filed Class of Tax Account Number Assessment Number COUNTY, NO.01-5598 CIVIL TER 9~6~001 SALES/EMPLOYER 23~040221/000 12/31~9,07/01~0 TO 10/31/00 TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff In the above action, acknowledges having received of the Defendant above named, full payment and satisfaction of the above captioned Lien/Judgement Note, with the interest and costs thereon due it; and desires that satisfaction be entered upon the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plantlff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for so doing, this shall be your sufficient warrant of authority, IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 5TH day of MARCH, 2002 LARRY P. WILLIAMS Secretary of Revenue Director, Bureau of Compliance 8 8 8 0 w 0