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HomeMy WebLinkAbout00-02794 REVK-159 (9-95) REVOOOK9 . "d )000- d 79(j ('Iud COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE "'" ...........- BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 $ q 00 ~d tt # 95)51- f{jj q51 ~ 0 CERTIFIED COPY OF LIEN CURTIS, B K 42 PEACHY ANN DR NEWVILLE PA 17241-9313 000 C 0 -" COURT OF COMMON PLEAS ("l@~ ~ :.::! CUMBERLAND COUNTY, ~.93 -< r\~ PENNSYLVANIA ?Q~ i- 8~ SSN: 080-34-3760/000 ~O,,;i-'? :2"..0 =;:n Notice Date: April 30, 2000 L.. - ::>: ',~ 0 Notice Number: 853-126-200-042-5 )> 0 w is m ~ .. ~ To the Prothonotary of said court: p~uant~ the--<taws 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 10 TAX .TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80169802 01-01-99 03-31-99 1 239,23 360,68 SALES 80169802 04-01-99 . . 06-30-99 1 72,89 108.62 SALES 60169802 07-01-99 ',: 09-30-99 1 95.06 125,72 ,. TOTAL: 407.18 595.02 . 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 tor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due trom suoh taxpayer and which, after demand for payment thereof, remains unpaid, Theamountof suoh unpaid TAX, iNTEREST, ADDITIONS or PENALTIES is alien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~.a... ~ SECRETARYOF EVENUE (OR AUTHORIZED DELEGATE) April 30, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ~iy_"""" ~~""~!lI~I~iolM;-li!!Ii!~~I,inISlimdwlllliiUtJ'U~Ji/Al!nil_~~(;!!\Ilqj:~~_.,,,,-~,j-.-~lm:iM."'-'~' - J r COMMONWEALTH OF PENNSYLVANIA VS CURTIS, 8 K NOTICE OF TAX LIEN filed this day of at m, LIENS FOR TAXES 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 346 of the Tax Reform Code of 1971, 72 P.B. Section 7346, as amended. Liens for Realty Transfer Tax arise under Section 1112~C of the Tax Reform Gode of 1971,72 P.S, Seotion 8112-C, as amended. Liens for liquid Fuels, Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S, Seotion 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 TaxAot of 1982, Aot of December 13, 1982, P.L. 1086; No, 225 Seotion 1 ot. seq., 72 PA, C,S.A, Seotion 1701 et. seq, (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate TaxAot at 1961,72 P,S. Seotion 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, Aot of March 4,1971, No, 2 as amended, 72 P,S, Seotion 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C,S, 9815), LIENS FOR T AXES. 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 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 EmoloverWithholding Tax. Realtv Transfer Tax Sales and Use' Tax Liquid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and Motorbus TaxU13ns ar~ liens upon the-franchises as well' as real and personal property of taxpayers, but only after they have been entereq 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. &WJ1~~~ ~."'"~ J'I PLACE OF THE FlUNG 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 subjeot to the lien is situated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of ,the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According 10 the Fiscal Code, the Notice of Lien is automatically revived and does not r~quire refiling ofJhe Notice ,__ by the Commonwealth. Any Notice of Lien filed by the Commonweatth shall have priority to, and be paid in full, before' any other obligation, judgement, claim, lien, or estate is satisfied. from a subsequent .judicial sale or liability with which the property may be charged. EXCEPTION: The Commonwealth 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. 1015, No, 138, RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue 8., certificate of release of any lien ,imposed with respect to any tax if: (1) the lia~i.lity is satisfied, satisfaction consisting of payment of the amount assessed tog~ther with all interest and costs in respect thereof; or (2) Ihe liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed atter a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed onthisNotice 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 atter 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., EE, C.L, C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PER ANNUM; (DUE DATE TO_PAYMENT DATE) B.L., N.E., G.P., Mol. - 6%-PERANNUM:(DUEDATETO PAYMENT DATE) P.U.R" - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.!.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. - SOh PER ANNUM L.F.T., 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 atter 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 111182 THRU 12/31/82 20% .000548 1f1/83THRU12131/83 18% .000438 1/1/84 THRU 12131184 11% .000301 1/1/85 THRU 12191/85 13% .000356 1/1186THRUl2191186 10% .000274 1/1/87 THRU 12191187 9% .000247 1/1188 THRU 12191191 11% .000301 1/1/92 THRU 12131/92 9% ,000247 1/1/99 THRU 12191194 7% .000192 1/1195 THRU 12131/98 9% .000247 1/1/99 THRU 12131199 j'Ok .000192 111100 THRU 12131/00 8% .000219 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. d~ Taxes that become delinquent on or atter 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) ~~ ~ ~'" '-~:,--'! REVK-300 (8-01) REVOOK10 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG. PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. AUTHORITY TO SATISFY CURTIS, B K 42 PEACHY ANN DR NEWVILLE PA 17241-9313 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 00-2794 DATE FILED: -'May 4,2000 SSN: 080-34'3760/000 NOTICE NUMBER: 805-712-303-061-1 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 you 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 11 day of June, 2003. t:. ait Gregory C. Fajt Secretary of Revenue ~a... ~ Dorothy A. Totton Director, Bureau of Compliance ~_" " ..........,.__...,..~,,,.~.,._'..,,_~""''','''_.O-' - j ~"' ~.'"'""-'" >-. N c:: Cry -.9 :-~( rJ ~:-.:; 0 Q L!J:::'~ CJ gt~~ t...'____ ,~ -J " ....L. 0)::::' , ,,_.l r- :J- 6Q:": ('-I to u.J1-..J~ ~ "- ~LU ",,'- , :r: ~': VI 1-'. -, f1 U_ 2'-" :.:.-:) ~ 0 = C) "'" u.<t: <t: OZ en:;; Z <t: <t:....J >UJ UJ>- ....J:J >- ....JU) ~Z o..z U. ZZ '" zUJ U) Z> i= OUJ 0 UJUJ :20.. 0 ~ CC :2" C\I a.. a: (() U) O~ :2 u.u. 0 aZ a: 00 :> rJi I- u.:J UJ :el- l- ~ 00 I- I-Z a: I-a ....JUJ :J ii: 0 <t::2 a a:0 UJti: 0 :JZ Z S:<t: :e o<t: I- aa! Zo.. :J OUJ cc UJUJ :20 :e(() :2 1-:2 0 z:J a -a .~, _ _ ~, "_~_,, -" _,~.= ,,_~ r__.< ,"u. 1_,.0 _ _, _ < I, . > " ''',. _~ ".--, '-. ,-~. .. '---'lili ~ ., '-" .'. 1 ,