HomeMy WebLinkAbout97-03705
REvK'l~I Il'''IIREVOOOIl,II
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
*
OUREAU O~ COMPLIANCE
DEPT 2lo94e
HARRISOURO PA l1'21'O~'
,- . ~
CERTIFIED COpy OF LIEN
No, Ql-3705 2',-~,'~-Te'-I'l
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
RAYHART,LOIS F
3299 RITNER HWY
NEWVILLE, PA 17241-9582
SSN 172-28,16401000
Notice Dale Juno 14, 1997
Notice Number 004-962.997.060.9
To tho Prothonotary 01 said court Pursuant 10 lhe laws 01 Ih,
Commonwealth 01 Ponnsylvanla. there .s herOWlth Itansmllled a cortllled
copy 01 a lion 10 bo enterod 01 record 1M your caunlV
.sqooi~\::L\C QLL;t1 '1~'lc. ~ f<,.tI 5'+/10
.., , I :; . :; C ;
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21537735 07.0,.95 09,30,95 77512 1.22575
SALES 21537735 10.01.95 12,31,95 62560 88097
TOTAL 1.40072 2,10672
FiliNG FEElS) 900
INTEREST COMPUTATION DATE 06.24,97
The underSigned. the Secrelary of Revenue (or an aulhonzed delegate) 01 the Commonweallh of Pennsylvania. certifies Ihls to be a true and correct
copy 01 a lien 3ga1nstthe above named taxpayer lor unpaid TAX. INTEREST, ADDITIONS 0' PENAL TIES thl'eln dul hom such taxpayer andwhtch,
aller demand lor paymentthereot. 'emalns unpaid The amount 01 SuCh unpaid TAX. INTEREST, ADDITIONS or PENAL TIES IS a lien In lavor 01 the
Commonwealth 01 Pennsylvania upon the laxpayels p'Opetly. feal. personal. or bolh, as the cas. may be
~a... ~
SECRETARY OF EVE\UE
(OR AUTHORIZED DELEGATE)
Ju1"19. 1997
DATE
PART I :0 at 'If 'A \ED BY HECOflD'-G OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
RAYHART,LOIS F
NOTICE OFTAXLIEN
fded 11'1,5
day 01
.,
m
~:E~l~ fQn T,~,~ES
Lions lor Corporat,on TaJt()s ar.so undor Soctlon 1401 01 1M Fiscal Codo. 72
P 5 SeeMn 1404. as J'1'10ndod
lions lor Porsonal Income Tall and Emp~oyor W,lhhO:Q,ng Tax allSO !"indor
Section 345 at 11'10 Tax. Reform Code 01 1971. 72 P 5 Section 7345. as
amended
Lions lOt Really TranS'Of Tax arise unaor Section 11 t2.C ollhe Tax Reform
Code 01 1971,72 p 5 Seeton BIt 2.C. as amended
lions lor LIQuid FuelS Tax anse undor SeeMn 1301 'he LiqUid Fue!s lax Act,
72 P S SeeMn 2611.M. as amended
lions lor Fuol Use Tall. ar,so under Section 13 01 'he Fuel Use Tall Act. 72 P S
Section 261413. as amended
lions lor MOlor Carriers Road Tall arise under Chap~or 96 Cllro PA Venlc'e
Code, (75 PA C S 9615)
Liens fOf lnhetilance Tax and Estate Tax arise under the In,",er,~anco and
Eslate Tax Ael 011982. Act at December 13. 1982. P L 1086. No 225 Sect,on
I ef seq, 72 PA C S A SecMn 1701 et seq (Fof decendants w,lh dale 01
death prior 10 December 13, 1982.llens arise under lhe Inheritance and ESlate
T ax Act at 1961, 72 P S SecMn 2485 . , 0 1 el seq)
Liens for Slate. or Stale and Local Sales. Use and Hotel Occupancy Tax and
PubliC Transporlat,on ASSistance Fund Taxes ar'd Fees arise ur'der Seeton
242. Act 01 MarCh 4, 1971, No 2 as amended. 72 P S Soct,on 7242
Liel'lS lor MotorbuS Road Tax arise under Chap!er 98 01 PA Vero c'e Code. (75
PA C 59815)
i..i,i~SfvR TA^~~. rENAi.. Tii:S Ai.j~ ih'"i;:iiEST
GENERAL INFORMATION
CQ!PQ!at:O~JaA L~e!"'S prov;oed under the Fiscal Code ar,se attr-e f,/T'Ie at
selliement (assessrT'enll al'1d a'e liens upon the f,arch,ses af!d proper~y, both
real af!d persor-al, wilh. ~Q !:".rli"~~~r'ot"e~ The fdll"g of a ~otce 01 Len W:h a
cOu,-,ty Protr-cno!ary ,s not a rOQu's,:e. and tl"e I en rerT'a:f!S ,1'1 1",:1 fo'ce arc
vaLd,IY WithOut 1,lll"'g 01 rev,val Ur'l:d paid
l~e~ila.r:c;eTa.I\.Le"'s are; ef"!S on 'eal estate which COl"'ln...e ......t:ltal S oa,d
Persor!al]r:r;c!""o T~V.. E~P'O)'\H W,!t-hO!d,r'g Ta\.Really1~<\ns'e' Tax.. S\l:~S
a~\LUse .!il,,l.. L:~IJ'~..h.:e's.T i1.... c "el.Use__IilA.._VOIQ~Ca!1 e's 80ao Ta~ jl,"'Ci
"'c\ortli"s_Til,lt! ens ale ler's ...00" lt'e lranC":ses as weil as real ard pe'sonal
propelly 01 '.llcayels. but on'y atler tt'ey have been ente,ed ard dock.e:eo at
record bV tr-e Proti"onotary 01 tt'e county wt'e,e SuC" orope',y :s s'Io..a:eO and
s"'a:1 nOI a:lac-' to slocll.. of gOOdS. wa'os. or ~e'c"'a"'d so reg..'a"y ..sed ,r> l...e
ord,na1Y course 01 bus,ress of the taxpayer i t'e I-en has pflOllty tram u'e dale
of entry 01 reco'd
PLACE OFTHE FILING NOTICE fORM
PLACE OF FILI~G Tl"'o not_co 01 I'on shall bo f,loO (al In IhO case 01 Real
Proporty, In lho atko at tho Prothonotary 01 tho county ,n whiCh lho plOporty
subjoct 10 the Lon IS situated and (bJ In the caso 01 Personal PrOPOrly, whether
tang,o~e 01 Intanglblo. m tho oU,ce 01 the PrOlhonotary 01 the county In which
tho prapolty subloctlo hon IS situated
AUTOMATIC REVIVALOf'NOTlCE AND f'RIORlTY,OENOTICE
GENERAL RULE According to the Fiscal Codo. Iho Nollce 01 Lion .s
aulorrallcal:y revived and does nol requlle lelllor'!g 01 tho Notice bV Ihe
Commonwoalth Any Notlco 01 Lien Iiled by tho Commonwoallh shall have
pllorlty to. and bo paid In lull. before any Olhef obllgallon. ludgement. cfalm,
lion. 0' estate IS sallst~ed from a subsequentlud,clal sale or liability With which
lr-e prooorly fT1ay bo charged EXCEPTION. ThO Commonwealth doos 1'101
maintain priority 01 tax lions OVOf any oXlstlng mortgages Or liens which are
p1ooor:y recorded at the lime lhat tho tax lien IS 1,led SEE.. Act 01 Docember
12,I994,PL 1015,No 138
RELEASE Of LIEN
SubjOctlo SUCt1 regulaMn as tho Secretary or hiS delegate may prescribe. the
Secrelary or h,s de'egate may Issue a certlkale of rl"'lease of any lion Imposed
W,ln 'esceCllO any loll( II {i j U1e Ilaoluty IS sallSlleo. salISlaCl'\Jn conS,S\ing Of
payment ollhe arT'ounl assessed togethor With alllntelost and costs In respect
theroot. or (2) the l,ab.!llY has become legal,y u~enlo,ceable EXCfflJOl.'t.
intorest on Corporation TallO" IS computed altel a I,en IS paid
SETTLEMEIfLOfACCOUNT
Tr-o ~Total' column (Column 7) for oach Iype ot tax l'sled on thiS Notice 01 Lien
Compllses the balanco of Tax Duo (Column 6) pluS a!>scssed additions andlor
pOl'lal\les. and assessed and aCe/ued Int(Hesl up to tho Interest computalion
date on the lace 0lthl5 notice
'I payment 01 settlement of account IS made after tho Interest compulalion date.
Ire paymenl ""uSI mcl...de the len filing costs and accrued Inlerest from the
Intelest computat;on da:e to and through the paymont date
;:-or any dehnQ...ent taxes due on or belore December 31. 1981. Interest IS
'mposed allhe IO'lowlng rales
C S ~ ~ C L C ~! .45-. PER ANNW (DuE DATE TO PAVUENT DATE)
C I G ReA s T .Ij-. PER A."#I4l,JM (OvE :lATE TO PAY\lEi..;1" DATE)
a l "" E. (; P \II .6-. PEA A,.,.....W (DuE OATE TO PA'(\IENT DATE)
PuR . '-. PER MONT... OR FRAC":"ION (DuE DATE TO PAYJ..AENT DATE)
PIT E'" T . J., 01= ,0. PER MO"OT.. OR P~.ACTiON
S & U .3" 01= ,0. PE.R \lONT.. OR HI,ACTlON
RTT .6...PERA/#.j\JM
1"0'" & EST . '". PER ANNW
L 1= T t U T . '0. PER MONT.. OR tRACTION
\t CRT . '". PER MONTH OR FRACtiON
OFT ,'r.PERAmUM
Fal alltaxos It-at '8 Ol~g,nally due and payable on af'd alter January 1, 1982.
~""o PA Oeparlrrent 01 Rovenue will calculate dady If'terest on all lax
del:c'encles usmg an annuallnlerest late that will vary lrom calendar year
I"to'ost '5 calculated on a dally baSIS at the fo!!ow,ng fates
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_n Tales t"al becorre Oei,nQuel'11 on or bele,o Decembel 31. 1981 will remain
a cOr'Slanl Inleresl 'ale unttlthe del'r'quent balance IS paid all
... Tales t~at becorT'e deilnQu("nt 0" or a'1er Jaf'..a'y 1. 1982 are subject 10 a
va',ab's 1"lereSlthal changes each carenda' year
,,:"'e'esl'5 ca;cu'a!ed as lO,ICW'5
INTEREST = (BALANCE OF TAX UNPAIO) X(NUMBER OF OAYS OELlNQUENT] X (CAlLY INTERESTFACTOR)