HomeMy WebLinkAbout97-03709
REYII.""I"'HIlEYOOCMI
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
.
BUIl[Au or COl,APlIANCE
OEPT 2'O~'
HARRISBUIlQ PA' 7121O~1I
CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
BIGGS,ERNEST HASON
PO BOX 3212
SHIREHANSTOWN, PA
1\ 'I. G\..J t-L1 i'\~\(
17011-3212
L,-, tl '181~'1
~,l 5'1/10
EIN 2SolS7S76JI000
Nollce Date June 29, 1997
Nor,ce Number 029.267.997.062.4
To the Prothonotary 01 said court Pursuant 10 the laws 01 the
Commonweal1h 01 Pennsylvania. thero IS horewllh transmll1ed a certllled
copy 01 a lien 10 be entered of record In your county
2 J 4 S 6 7
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER OUE DUE
BEGIN ENO
SALES 21S06114 01.01.96 01.31.96 1.860.10 2.426.94
SALES 21S06114 OS.01.96 OS.31.96 I ,76S 80 2.2S 112
SALES 21S06114 08.01.96 08.31.96 1,48038 1.8S362
TOTAL S.10628 6.S31 68
FILING FEElS). 900
INTEREST COMPUTATION DATE 07.09.97
The underSigned. Ihe Secrelary 01 Revenue (or an authorized delegate) 01 the Commonwea1lh 01 Pennsylvania, certifies Ihls 10 be a true and correct
copy 01 a lien against the above named tall.payer lor u"pald TAX. INTEREST. ADDITIONS or PENAL TIES Ihefeln duelrom such laxpayer and WhiCh,
alter demand lor paymenllhereof, remains unpaid The amount 01 such unpaid TAX, INTEREST, ADDITIONS or PENALTIES IS a hen.n favor ollhe
Commonwealth 01 Pennsylvania upon the lall.payer's properly, real. personal, or bolh. as Ihe case may be
~a... ~
SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
June 24, 1997
DATE
PAIl! 1 . TO BE RETANED BY RECORO,NGOFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
BIGGS.ERNEST MASON
NOTiCE OF TAX LIEN
Illed 'his
davol
.11
m
LIENS fOR TAXES
Liens lor Corporation Taxes arIse under Secllon 1401 of Ihe Fiscal Code. 72
P S SeeMn 1404, as amended
Liens lor Personal Income Tax and Emp!ovor Withholding Tax arise undor
Section 345 01 the Tax Reform Code of 1971. 72 P S SeeMn 7345. as
amended
Lions lor Reallv Transfer Tax arise under SeeMn 11 t2.C at the Tal Reform
Code 011971. 72 P 5 Section 8112.C, as amended
Liens for Liquid Fuels Tax arise under Section 13 ollhe LiqUid Fueis lallAct.
72 P 5 SeeMn 2611.M, as amended
Liens lor Fuel Use Tax arise under Section 13 of the Fuel Use TaxAcl. 72 P 5
Section 2614 13. as amended
Liens lor MOlor Carfl8lS Road Tax arise undor Chapler 96 ollhe PA Vehicle
Code. (7S PA C S 961 S)
Liens lor Inheritance Tax and Estate Tax arise under the Int-erllance and
Estate Tax Act of 1982. Act of December 13. 1982. P L 1086. No 225 Section
1 at saq, 72 PA C S A SecMn 1701 at saq (For decandanls wlll'1 dale 01
death prior to December 13. 1982. hens arise undar tr.e Inrarllar'ce and Eslate
Tax Act 011961,72 P S SecliOn 2485.101 at seq)
Liens for Slale. or Slate and Local Sales. Use and Holel Occupancy TaK and
Public Transportation ASSistance Fund TaKes and Fees anse undor SectIOn
242, Act 01 ~arch 4, 1971. No 2 as amended. 72 P S Section 7242
Liens for Motorbus Road Tax arise under Chapler 98 of PA Vehlc!e Code, (75
PACS 981S)
..H:r;; rOnJArt~~~r::~:A:' TiES AND IHTER~5T
GENERAL INFORVATiON
CO~poJal.:orLTa'\.L:ens prOVided under the Fiscal Code al,se allhe lime 01
senlement (assessmenl) and are !,ens upon the Iranchlses a~d prOPor!y. bolh
real and personal. w!tllnoJu.r1bfJLrOl!CQ.. The l.llng 01 a NOllce 01 Lien Wltl'1 a
counly ProthonotalY IS not a requ:S'le. and the len rOrT'alI'1S I!"I lull !ofce and
validity Without tiling of reVival until paid
LnJ:fJ.Ua.~t;;fJIax..Le!",:i are lef"\s on real eslate whch co~l,"'",e ",rl.llaK 's paId
Persona'.'n,t;;O'!lfJ Ta^- EfT1.D!oyer W,lt'hol~lrQTu RQ~IIY Trars'or Ta^-. SallJ:i
a"!d I.'SQTa..... L:q'..,-d ~-...e':i Ta)l,. f",e! Use TliA. VC10~ Ca~' QIS 80ad TIlIl, i"-~
,'IctQrbl.LsJM I.ens are l'Or'1S upon Ihe franchises as WOII as real and personal
property o! laxDayt:ps. bul only a'1er tl'1ey l'1ave been e~!efed a"(j doc"eled 01
record ty l~e PfOll"or"o:aIY of lhe COUJ"!ly Where Such proporty :s sl1ua!ed and
sl"Lall r'lOI attach to stOCI(, of gOOdS. wales. or mOlct'and,se regu'a'ly used in l"'e
O'C1.r"ary course 01 bus "oss 01 Ihe taxpayer Tt'le len t-as P'Ofty ho'" tt-.-e dale
at or,try 01 record
PLACE Of THE FILING NOTiCE fORM
PLACE OF FILING Tho nollCO of Ion shall bo lilod (alln tho caso 01 Roal
Proporly, In tho oll,cO oltl'1e ProthonOlary 0111'10 county iI"'l wh,ch the property
subjOCllO l!'1o 1'01'1 ,S Situalod and (b) In tho caso 01 Personal Property, whethor
l.lf'9Ib!e or Inlaf'9'bI0. In 11'10 OU'CO 01 the Prolhonotary ollho counly In which
tho proporty Subject to lion IS sltualod
AUTOMATiC REVIVAL Of NOTICE AND PRIORITY Of NOTICE
GENE.RAl RULE., According to the FIscal Codo, Ihe Notlco of Lion IS
aulomatlcally rOVlvod and does not requlro reldlng 01 the Notice by tl'1o
Commonwoallh Any Notice 01 Len tiled by Ihe Commonweallh shall have
prlorlly 10. and bo paid In lull. boforo any oll'1er oblogalion, Judgemont, claim,
lion. or eSlate IS sallsl.od from a subsequent judiCial sale or llabllily wllh which
thO ploperty may bo chargod EXCEPJION, Tho Commonwoalll'1 doos not
IT'ialntaln priorlly ot tall I,ons ovor any OK151,ng mor1gagos or lions which are
properly recorded al It'e t!mo lhatlho laK lion IS tdod SEE, Act 01 Docembor
12. 1994.Pl 1015.No 138
RELEASE Of LIEN
Sub,actlo such regu1alion as Ihe Secretary or hiS delegale may preSCflbe.lhe
SE.~.~t...,;: .1r !-.:~ dA!"'a "1'" ~,~y I";'" II" A ,.(':r'II'''''''11 n: u~Ij:l"C:A 01 i'lnV lion Imoosec1
w,th resDoctlo any lax II (1) the I,abllily IS satlstled, satlSfaCliOn conslsllng 01
paymenl of the amour'1t assessed togothor With alllntelest and costs In respect
Ihereo~. or (2)tt'le liability has become legally u~en!o'ceable EXCEPIlON.
Inlorest on COlporat:on Taxes IS computed aller a lien IS paid
SETTLEMENT Of ACCOUNT
The "T otal" column (Column 7) for each typo of lax IISled on thiS Notice 01 Lien
compllses lr-e balance 01 Tax Due (Column 6) plus assessed addl!iOns and/or
penalties, and assossed and accrued Inlerest up to Il'1e mlerest computation
dale on tI'1e lace ot thiS notice
If paymenl or senremen! of account IS made atler the Inlerest computation date,
the payment must Include the I.on filing Cosls and accrued Interestlrom Ihe
Interest compulalion dale to and lhrough Ihe payment date
For any delinquent laxes due on or belore December 31,1981. Interest IS
Imposed altl'1e lollowlng rales
C S ~ ~ C LeN I . If'lo PER AN'IiW (DuE CATE TO PAVt.4ENT CATEl
C I G A CAS T .6' PER ~w fCuE CATE TO PAY\lE.1\lT CATE)
B L N E G P U I .6' PER ~w (CuE CATE TO PA'l'\lENT CATE)
PUR . " PERI.40NTH OR ~RACTiOp.j (OUE DATE TO "A~ENT OATE)
P ! T EM T . )'4 O~ ,e. PER MONTH OR ~R.ACT'ON
5 a. U . )'4 O~ ,... PER ,-,om... OR ~R.lCTiON
RTT .6,PERAN'IiW
IN~ & EST .6'" PER A.'-,NW
L ~ T ~ U T . " PER I.4ONT'" OA rRACTlOfll
'-' CRT . '''' PER I.4ONT~ OR rRACTlOfIl
OFT .1"PERA1#Il!.N
For alltalles that are originally due and payable on and alter January 1,1982,
the PA Depar1men! of Revenue will calculate daily Ir.terest on all lax
defiCienCies uSing an annualln1elest rate thaI will vary trom calendar year
lnlerest IS c.alculated on a daily baSIS althe toll oWing rales
DElI~uE.1I(T OATE INTEREST PATE CAlL v iNTEREST FACTOR
'11'12 r..Ru 11'Jll'2
"l'n THAu '"1)1")
11"'" THAU 11')1'84
"l'I!lTHRU 12:r)l"~
"'"'' THAU 12'll'lI
111'17 THAU '1')1117
111'" TI-oRU 12'll'9'
111't1 THAU '2,""91
'llIUTHAu 12"1194
"I,~TI-oAU'2"''97
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oooJOl
000'"
000174
000247
(00)01
OOC247
0001112
000241
.. Taxes lhat become delinquent on or befole December 31,1981 will remain
a co,..stal"'tlnle'esl rale unl" l!"e del,nquenl ba'ance IS pa:d oH
.. Tales l..at become dehnquent on or atter January 1. 1982 ale subject 10 a
var.abio Inle'esl Ihal c,"anges each calendar year
In!ereSl '5 calculaled as lollows
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF OAYS
DELlNOUENT) X (DAIL Y INTERESTF ACTOR)