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HomeMy WebLinkAbout00-02782 REVK-159 (9-95) REVoooK9 ~L _ _ . _ _ I, COMMONWEALTH OF PENJ:~L~O - d ?'l"c9 DEPARTMENT OF REVENUE "b..;,,:-:...~,~&_, BUREAU OF COMPUANC~ DEPT. 280946 ii9'S(;6 PD'O~6 Ck1f15oSJ- R;#: 45173 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 z:n I ::~ ~~i~ Da~;~2~~~~~~~ggoo ~~ r So Notice Number: B53.600-700-042-5 ~. -o;;t:; =ti :z.:::.O :;; :4. (") -"0 WOrn )>c .. 0'-1 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. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) April 30, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE j~!!l_IIiIUIl!i!.~Iliiui_iIlIiIliliiliil!m-.\iM~.4EI&!li~iIIl,~.i~~i!ti!!lliiil';" ~~~^-tr~~lll to"' i~~-.-'.;h~ ..,_c~~~.~._~~. 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. '1!1, ~ _" . ~" J. ~ ~_IlI:Ii'~ ~........~~~.... -~ ~"'~-- 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) I>c 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 ~a... ~ Dorothy A. Totton Director, Bureau of Compliance ",< ,,;, lIi_~,i1'l:lllliilj!Wli!iIl;~~\i;lIii~illl<lt,'W!IilliiI'<ilIoii:!il;~-iIIl!~~:raJ[s!"j~.!"&':l~-~",,I!14\'o~""'~Ju- '''''''=d_ '~-~;tI\ilMill'l~~MillliBIIII_JiW.I!ilidl..illl u..<( <( Oz 00;; z <( <(--' >LU LU>- --'::> >- --'00 >-z o...z OOLU --' u.. C/) ZZ 0 Z> >- j:: OLU 0 ZLU 0 :20... 0 LUa: Z <( :2 - N 0... <( C/) O~ :2 u..u.. a: 0 OZ a: 00 :> Z I- u..::> LU I!z <( ~ 00 I- I-LU :2 1-0 0 --':2 I a: a:0 ;:DI- 00 0 ::>Z Z ~a: LU I 0<( Z<( I I- ::l oil! ofri <( LULU :20 IOJ :2 1-:2 0 Z::> 0 -0 ~, ,,_ o. . ,^, ,~ 0,. _ > I o " ",I. ~ ~ ~ () <;;) C) C '" ?P ff~ -n :x \~ :s"' --< 6;~;;. (,oJ "'-... ~ -< ~-:: )~;~ r:::C~; & ~ ~~:~ v , '..;~ .JJ 5~~O ~ >'-" r.oJ l~)f"n 'C L -I -~ (J'1 -.-.. ~ , S:J .-<. <0 ~ ~c ,