HomeMy WebLinkAbout00-02782
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COMMONWEALTH OF PENJ:~L~O - d ?'l"c9
DEPARTMENT OF REVENUE
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BUREAU OF COMPUANC~
DEPT. 280946
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CERTIFIED COPY OF LIEN
HEI5H.MAN, RANDY L
2 5 HANOVER 5T
CARLISLE PA 17013-3306
COURT OF COMMON PLEAS OF2 g ~
CUMBERLAND COUNTY, -o~:Jt .-1
PENNSYLVANIA mrr', ~ ,.,..::!l
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Notice Number: B53.600-700-042-5 ~. -o;;t:; =ti
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To the Prothonotary of said court P~ant ti0 the ~ws of the
Commonweahh of Pennsylvania, there is he~th t$t\smitf8a- a certified
copy ot 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 B03B4701 10-01-99 10-31-99 1 51B.9B 615.61
TOTAL: 51B,9B 615.61
FILING FEE(S): 9,00
INTEREST COMPUTATION DATE: 05-10-00
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!or 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, persohal, or both, as the case may be.
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
April 30, 2000
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
HEISHMAN, RANDY L
NOTICE OFT AX LIEN
filed this
day of
at
m,
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 of the Fiscal ;Gode, 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
Gode 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 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, P.L. 1086, No. 225 Section
1 et. seq., 72 PA, C.S,A. Section 1701 et. seq. (For decendants w.h 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:
Corporation 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 Liens are liens on real estate which continue until tax is paid.
Personal ,Income' Tax Emoloyer Withholding Tax. Realtv Transfer Tax Sales
and Use Tax. liauid Fuels la'x, Fuel'Use Tax. Motor Carriers Road Tax and
MotorbusTax liens are,li~ms upon the franchise~ 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.
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PLACE OF THE FILING NOTICE FORM
PLACE OF FILING: The notice of lien ~hall be filed: (a) In the <;aSe of Real
PropertYl in the office of the Prothonotary of the county in wtlk:h, ~he r?rop~rty
subject to the lien is situated and (b) in the case of Personal Property, .Y'het~er
tangible or 'intangible, in the office of ' the Prothonotary of the county In .which
the property subject to lien is situated. '
AUTOMATIC R~VIV AL OF NO'rICEAND PRIORITY OF NOTICE
GENERAL RUtE: According 10 the Fiscal Gode, the Notice of Lien is
automatically revived and does not require refiiing o.fthe Notice by the
Commonwealth. Any Nolice,' of Uer, filed by the CommonjVealth shall have
priority to, and be paid in full; before: any other obligation" judgement, claim,
lien, or estate is satistied 'from a su~quent judicial sale or liability -with which
Ihe properly may be charged, EXCEPTION: The Commonweatth 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, SEE: Act of December
12,1994, P,L.l015, No. 138.
RELEASE OF LIEN
Subject to such regulation as the Se:cretcuy or his delegate may prescribe, the
Secre~ary or his dele$ate may issu~,,~ ~rtificate ohele~se of any IJen. imposed
with respect to any tax if: (1) the liability is satisfied, ~tisfaction consisting of
payment of the amoupt 'assessed tOQelhe,~ "Y;1ith all. interest and costs in respect
jhereof; or (2) the liability has becomel.gally unenforceable, EXCEPTION:
Interest on Corporati~n Taxes is computed after a lien is paid.
SETI'LEMENT,OF ACCOUNT
The "Total" coiumn (Column 7) for eaqhtype of tax listed on this Notice of Lien
comprises the balanqe o.fTa~ Due (Coiumn 6) plus assessed add.ions andlor
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 p~yment must inplude the lien filing costs and accrued interest from the
interest computation 9ate to and through the payment date.
For any delinquent taxes due on or before December 31, 1981, interest is
impgsed at the following rates.
C.S., F.F., C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
Col., G.R., C.A., S.T. - 6% PERAN",UM lDUEDATETO PAYMENT DATE)
B.L, N.E., G.P., M.I. .6% PER ANNUM DUE DATE TO PAYMENT DATE)
P.U.R.. "1% PERMOrilrH OR FRACTION (DUE DATE TO PAYMENT DATE)
PJ.T., E.M.T. "314 OF 1% PER MONTH OR FRACTION
S. & U. - 3/4 OF 1% PER MONTH OR FRACTION
R.T.T. -6% PER ANNUM
INH & ESi. - 6<'A. PER ANNUM
L.ET., F.U.T. -1% PER MONTH OR FRACTION
M.O.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
1/11B2 THRU 12131182 20% .000548
1/1183 THRU 12131/83 16% .000438
1/1184 THRU 12131184 11% .000301
1/1185 THRU 12131/85 13% .000356
1I11B6THRU121311B6 10% .000274
1/1187 THRU 121311B7 9<'k .000247
1/11B8THRU12131/91 11% .000301
1/1192THRU12131/92 9% .000247
1I1/93THRU 12131194 7% .000192
1/1195 THRU 12131198 9% .000247
1I1I99THRU 12131199 7% .000192
111100 TARU 12131100 B% .000219
m Taxes that become, delinquent on or befor.e 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) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)
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REVK-300 (4-96) REVOOK10
BU~U OF COMPLIANCE
DEPT. 280946
HARRISBURG, PA 17128-0946
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
HEISHMAN, RANDY L
2 S HANOVER ST
CARLISLE PA 17D13-33D6
-
AUTHORITY TO SATISFY
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER: 00-2782
DATE FILED: May 4, 2000
EIN: 23-2875612/000
NOTICE NUMBER: 955-677-000-061-4
To the Prothonotary of CUMBERLAND County:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the
above captioned Lien/Judgment note should be removed from the records thereof.
AND you, the Prothonotary of said Court, upon receipt by xou of your costs of satisfaction are hereby authorized and
empowered, In the name and stead of the Plaintiff, 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 doing so, this shall be sufficient
warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of
Pennsylvania, this.14 day of June, 2000.
t~a.~~
Robert A. Judge, Sr.
Secretary of Revenue
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Dorothy A. Totton
Director, Bureau of Compliance
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