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HomeMy WebLinkAbout00-03609 -~ ~ REVK-159 (9-95) REVOOOK9 'J ,"" ~ COMMONWEALTH OF PENNSYLV~~OOO-6'609 ~ DEPARTMENT OF REVENUE ,~:': BUREAU OF COMPLIANCE DEPT. 280946 $9'000' ~;;8'0946 Ck.tf9~q R-#9toB'Io CERTIFIED COPY OF LIEN Fl\ FD-f\i:FlCE ",. .,'c'''"'' .,' ,rl'\inTAqy \_)r :! ::.. . !'_' I ,,-~ I COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, DO JUH I 11 PI'I 2: I 8 PENNSYLVANIA STUART, MICHAEL 1917 SPRING RD CARLISLE PA 17013-1157 SSN: 160-56,3669/000 Notice Date: April 30, 2000 Notice Number: 853,083-400,042,5 CUM8EHLi\i'lD COUNTY PENNSYLV!\NIA I To the, _Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN ' END SALES 80583357 01'01,99 03-31,99 1 0,00 132,07 SALES 80583357 04-01,99 06-30,99 1 2,006.28 2,889.40 SALES 80583357 07,01'99 09,30,99 1 2,230,40 2,838,21 TOTAL: 4,236.68 5,859,68 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 05-10,00 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true ,and correct copy of a lien against the above named taxpayer tor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a... '::'a~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) April 30, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ~~._~~iIil~=r.~~ -'''''':."'',,",,''''_~n~~''''''')';'$ii!li''~l!i~Ur~~^-.-- '. i&~ COMMONWEALTH OF PENNSYLVANIA VS STUART, MICHAEL 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.B. 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 aril?e 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 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 Carrfers 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.). 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. Secfion 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 Employer Withholdina Tax Realtv Transfer Tax. Sales and Use Tax. ,Liauid Fuels Tax Fuel Use Tax. Motor Carriers Road Tax and Motorbus 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. '.-- lr ,~, 1IIiII'- "~~. !iB,~~j I . 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 ofthecounfy ir which th~ property subject to the lien is siluated and (b) In the ca,se of. Rersonal Property, whether tangible or intangible, in the office of the Prothonotary of the co,unty in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE ANDPti!IORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, fhe Notice of Lien is automatically revived and does not require refml1g 'of the Noti~ by the Commonwealth. Any Notice .of. Lien med by,the Commonwealth ~hall have priority to, and be paid in full, before any other obligation, judgeme:nt, claim, lien, or estate is satisfied 'from a subsequent judicial sale or liability with which Ihe property may be charged. EXCEPTION: The Commonweallhdoes nol maintain 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 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 a certitica,te.of release of any liery imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with aU interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a jien is paid. SETTLEMENT 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 additio,ns 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.L., C.N.I. "6% PER ANNUM (DUE DATE TO PAYMENT DATE.) C.I., G.R., CA, S.T. - 6% PER ANNUM (DUE DATETO PAYMENT DATE) B.L, N.c., G.P.. M.1. - 6% PER ANNUM (DUEDATETO PAYMENT DATE) P.U.A.. - 1% PER MONTH,OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., EM.T. ":3/40F1% PER MONTH OR FRACTION s. & U. " 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. - 6% PER ANNUM L.ET., EU.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION OFT. -18<'k 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 1/1/82 THRU 12131/82 20% .000548 "11B3THRU12131/83 16% .000438 111184 THRU 12131184 11% .000301 1/1/85 THRU 12131185 13% .000356 1/1/86 THRU 12/31/86 10% .000274 111187 THRU 12/31/87 9% .000247 1I1/88THRU 12/31/91 11% .000301 1/1192 THRU 12/31/92 9% .000247 111/93 THRU 12131/94 7% .000192 1/1/95 THRU 12/31/98 9% .000247 111/99 THRU 12131/99 7% .000192 1/1/00 THRU 12131/00 8% .000219 --~ Taxes that become delinquent .o1J or before December 31, 1981 will remain a constant interest rate until the delinquent balance i.s paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ~hlnterest is calculated as fOIlQws: INTEREST = (BALANCE OF TAXUNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) "