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HomeMy WebLinkAbout00-04767 ,~ ~ , BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 11128-0946 $~ (30 f1) CK+f 9ro3Q4 ~q'b67d- WHITMER, ROBERT 117 WALNUT DALE SHIPPENSBURG PA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE tft'"' ,... ......... OO-Lf7fR{ .. , ~',--*' REVK-1S9 (9-95) REVOOOK9 CERTIFIED COpy OF LIEN I~Jj [.", ..-.,'_ ~" '~~U:;'L!'-tkFfCF OF "~"- 'Y"~""c"~"~.')T^R ""'-".' ';-.%, 1/'1 Y COURT OF COMMON PLEAS OfJO JUI - c: AIM 8' ! Q CUMBERLAND COUNTY ~ .J " ' ~ PENNSYLVANIA ' " CUMBtRLAND COUN1Y PENNSYLVANIA L RD 17257-9693 EIN: 25-1637994/000 Notice Date: June 20, 2000 Notice Number: 957-591-900-061-5 To the Prothonotary of said court: Pursuant to the laws of the CommonweaHh 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 EMPL 903S0493 07-01-9S 09-30-9S 1 0.01 555.07 TOTAL: 0.01 555.07 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 06-30-00 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 ag~inst the above named taxpayer for 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 Perinsylvania upon the taxpayer's property, real, personal, or both, as the case may be, ~a... ~ SECRETARY Of EVENUE (OR AUTHORIZED DELEGATE) June 20, 2000 DATE PART 1 - TO BE RETAiNED BY RECORDING OFFICE "" ;;'~'~-~""'H"",at:i!il!,ii5''I1i,,~dlili;ItllIl;tb!ldiJiIl!IWiI\lI!>~S.#;",i'''~'''i,"I"'''&;i<i':l!il'Jj~'",t1"-"",,,:;;g~,,'itibilli!~M",,,IM!;,~~"""""""'-'~ f.t'!ii!:~~elliilil~~ -"II COMMONWEAL TI1 OF PENNSYLVANIA VS WHITMER, ROBERT L 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 Emplolfer 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 SE~ction 1112-C of the Tax Reform Code of 1971,72 P.s. Section S112-C, as amended. Liens for Liquid Fuels Tax arise under Secticm 13 of the Liquid Fuels Tax Act, 72 P.s. Section 2611-M, as amended. Liens for Fuel Use Tax arise under S$ction 1:3 of the Fuel Use Tax Act, 72 P.B, 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 19S2, Act of December 13, 19S2, PL 10S6, No. 225 Section 1 el. seq., 72 PA, C.SA Section 1701 el. Sllq. (For decendants wifh date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.s. Section 24S6 - 101 .1. seq.), Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance FUhd Taxe,s 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 ul"1der Chapter 98 of PA Vehicle Code, (75 PA C.S. 9S15), LIENS FOR T AXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided under the I=iscal 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. Personallncoms Tax. Employer Withholding Tax Realty Transfer Tax Sales and Use Tax liquid 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 whore such property is situated and shall not attach to stock of goods, wates, 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 notice of lien shall be flied: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and (b). in the case of Personal Property, .whet~er 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 to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth 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, PL 1015, No, 13S, RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his'delegate-may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect fhereof; or (2) fhe liability has become fegally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OFACCOUNT The liT otal" column (Column 7) for each type of tax listed on this Notice 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 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 DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. ~6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. .1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T.. E.M.I. .314 OF 1% PER MONTH OR FRACTION s. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% 'PER ANNUM INH&EST. ~6%PERANNUM L.F.T., F.U.T. .1% PER MONTH OR FRACTION M.C.R.I. ~ 1% PER MONTH OR FRACTION O.F.T. - 1SO,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 CAllY INTEREST FACTOR 111182 THRU 12131182 20% .000548 111/83 THRU 12131183 16% .000438 111184 THRU 12131184 11% .000301 1/1185 THRU 12131185 13% .000356 1I1I86THRU 12131186 10% .000274 1/1187 THRU 12131187 9% .000247 1/1/88THRU 12/$1/91 11% .000301 1/1/92 THRU 12/31/92 9% .000247 1/1193 THRU 12131/94 7% .000192 1/1/95 THRU 12131/98 9% .000247 1/1/99 THRU 12{31/99 7% .000192 1/1/00 THRU 12fS1/00 8% .000219 mTaxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. m Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. n~lnterest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELlNQUEN1) X (DAILY INTEREST FACTOR) , "" _"-'0< ," ~" ", i""- '~,; REVK.300 (8-01) REVOOK10 BUREAU OF COMPLIANCE DEPT. 2130948 HARR!sl3URG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. AUTHORITY TO SATISFY WHITMER, RmBERT L 117 WALNUT DALE RD SHIPPENSBURG PA 17257-9693 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: #00-4767CIVIL DATE FILED: July 5, 2000 EIN: 25-1637994/000 NOTICE NUMBER: 910-314-201-101-3 To thE! Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledgE!s that the abovE! captioned Lien/Judgment note should be removed from the records thereof. AND you, the Prdthonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in th~ name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and p~rposes, 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 Penn5ylvania, this 13 day of OctobE!r, 2001. ,tf~ ~ [;Ck-~..~ Larry P. Williams Secretary of Revenue ~a...~ Dorothy A. 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