Loading...
HomeMy WebLinkAbout00-03611 BUJ<<:... u.. ...u,JLlANCE DEPT. 280946 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY '* REV-300 REISSUE eM AFP (3098) REISSUE ARP 07321 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF CARL GETTY DDS PC 19 N 24TH ST CAMP HILL PA 17011 CUMBERLAND PENNSYLVANIA. COUNTY, Docket Number 2000-3611 CIVIL Date Filed 6/14/2000 Class of Tax EMPL Account Number 13749585 Assessment Number 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 Noie, 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 Plantiff, 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 28TH day of MAY 2002. 'Original Date of Satisfaction: 4/20/2001 LARRY P. WILLIAMS Secretary of Revenue ff~~Q.~ DOROTHY A. TOlTON Director, Bureau of Compliance ~~~~~,I#jl$~~,fii'<~~.Jl~i&ih~~~f'''''''~4k'''''_k:'mJ~-~ -':;.g;~llJ'it~i!iMI~~~II' ~i!I:lIiIilIiirIitlI~1YiIlIt '1Ill&l.~1 ",",' . "'I. ...."'" ~ I' I ~\ 0 0 0 I' , ~ ! ~ "'O~ 1'-> -0 !, '- :..:.-1 I: ~ ~~ c= {~"i:n I Z I t 't, ,- I ~ I: (fJ S; -'Om I: "- ~ N -rrv I --<..:::" ~.~$ '" ~ ~ ~O -0 I P ~ 20 :Jr. c..')-!J I' 1 --0 71..:1 Pc: - Om ~ 2' .. ~ i =.! &:" 0"> --< I ~ f, <C Z ~ <C U) >- Z <C U) w z ~ ..J Z W D.. W ::l >- Z D.. ~ Z LL ~ W U) 0 Z > j:: :!!E z w :!!E z :i w It: <C ::l D.. U) 0 It: LL U 0 W LL 0 0 LL U I- 0 I- ::> I- 0 :r z ~ ~ ~ w ii2 :!!E ::l i3 ~ 0 :r 0 3: <C I- U Z D.. ::l W 0 w <C :r :!!E Q I- :!!E ~ 0 U 0 Z ~. '1 COMMONWEALTH OF PENNS~~W- 36/1 DEPARTMENT OF REVENUE .~L ,_~_~ ",:._:" REVK-159 {9-95)(REV000K9} BUREAU OF COMPUANGE DEPT. 280946 HARRISBURG, pA 17128-0946 $ 9. (){) pp CffF:q(cbJOq gtf: q(Pg'f7 CARL GETTY DDS PC 19 N 24TH ST CAMP HILL PA 17011 CERTIFIED COPY OF LIEN , FlLED.#OfF1CE ('" 1.' ":: ""tnTUn'iQT-IRY 'J~ L i, ;,"',1', II... 1-", .r, COURT OF COMMON PLEAS 00 lllN I i~ PM 2: I 9 CUMBERLAND COUNTY, ' " PENNSYLVANIA CUiv18EHlIHD COUN'fY EIN: 23,2219374/000 PENNSYLVANiA Notice Date: April 30, 2000 Notice Number: 853-491,000,042,5 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 TYP~ ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 13749585 07-01,99 09,30,99 1 658.60 915.59 . TOTAL: 658.60 915.59 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05,10,00 The undersigl1ed, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy 01 a lien against the abova named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, aherdemandlor payment thereof, remains unpaid. The amount of such unpaid TAX,INTEREST, ADDITIONS or PENAL TIES 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... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) April 30, 2000 DATE PART 2, TO BE RETURNED TO THE DEPARTMENT OF REVENUE "PSF:::,'f'5,;<' ",-,:"",_, ':;1iS ~i!W;il.-"~&dl<~iI{0t"hd~I!i~'"'""O"'''''-" ~~~~1iII~'< '~~(~~lliIlllliII; -~~iIlll!iI!I~8~""",-,.1iIlI1oli 1181 COMMONWEALTH OF PENNSYLVANIA VS CARL GETTY DDS PC NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens fOT Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P .8. 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 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 2811-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 01 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, Hens 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 T AXES. 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 Realty Transfer Tax Sales and Use Tax liquid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and Motorbus Tax liens ar13liens 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 nolice of iien shall be liled: (a) inth~ P'!5e of Real Property, in the office of the Prothonotary of Ihe county in 'V'hicl):1he property subject to the lien is situated and (b) in the case of Person~1 ProP~,rty, whether tangibie or intangibie, in the office of the Prothonotary of fhe 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 t!1e Notice by the Commonwea~h. Any Notice of Lienliled .by the CommooWe~~" 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 liabilhy with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax Hens 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 OFLlEN Subject to such regulation as the Secretary or hrs,deJegate m'ay, prescribe, the Secretary or his delegate may issue a certificate of release otany fien imposed with respect to any tax if; (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest,ap~:Lcosts in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" coiumn (Coiumn 7) for each type offax listed onlhis Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions andlor penatties, 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.!. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE.) C.I., G.R., CA, S.T. - 6"k PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.l. - 6% PER ANNUM (DUE DATE TO PAYMENT OATE.) P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE.) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION A.T.T. -6% PEA ANNUM INH&EST. -6% PER ANNUM L.ET., EU.T. -1% PER MONTH OR FRACTION M.C.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 1/1/82 THRU 12131/82 1/1183 THRU 12131183 1/1184 THRU 12131184 1/1185 THRU 12131/85 1/1186 THRU 12131/86 111/87THRU 12131/87 1/1/88THRU 12131/91 111/92THRU 12131/92 1/1193 THRU 12131/94 111195 THRU 12131/98 1/1199 THRU 12131/99 111/00 THRU 12131100 20% 16% 11% 13% 10% 9% 11% 9% 7% 9% 7% 6% .000548 .000438 .000301 .000356 .000274 .000247 .000301 .000247 .000192 .000247 .000192 .000219 . ---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 variable interest that changes each ca,lendar year, ---Interest is calculated as follows: INTEREST ~ (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELlNQUENl) X (DAILY INTEREST FACTOR) "'i1m/mU:~:{;;,;tI&~T;-~~Q;~