HomeMy WebLinkAbout97-03710
No. C}7 - 3'7/{) Civil Term
.
~ ~ YA~"J
vs.
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Court of Common Pleas
Cumbo Co.
RllJl\ "'1' "llREIJ0001\~1
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
.
QuREAU O~ COMPLIANCE
OE.PT :.O~.
HARRISBuRG PA 111:',O~'
CERTIFIED COPY OF LIEN
f\1v. q1- ~ 11 0 Cu.~.o
T~:w 1
HARRISBURG OFFICE FURNITURE
3300 HARTZDALE DR
CAMP HILL, PA 17011-7236
qq. L0,lL' f.~\I
uIJBl5'/
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN 2S.IS91706/000
Notice Date June 29.1997
Notice Number 029.308.997.062.4
To the P,othonotary 01 said court Pursuant 10 Ihe laws 01 the
Commonwealth 01 PennsylvanIa, there IS hereWith lransmllled a certified
copy 01 a lien to be entered 01 record In your county
(I.~ S.112\
1 2 3 4 S 6 7
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER OUE DUE
BEGIN END
SALES 21SS3239 01.01.96 01.31.96 I.S2742 1,99288
SALES 21SS3239 02.01.96 02.28-96 1.3S3 72 1,7S6 SS
SALES 21SS3239 03.01.96 03.31.96 I.S4S 06 1,992 23
SALES 21SS3239 OS.O 1.96 05.31.96 2.308 S4 2.94304
SALES 21SS3239 08.01.96 08.31.96 20210 222.S0
TOTAL 6.93684 8.90720
FILING FEElS) 900
INTEREST COMPUTATION OATE 07.09.97
The underSigned, the Secrelary 01 Revenue (or an authorized delegale) ollhe Commonweallh 01 Pennsylvania, certifies thiS to be a trUI and corrlct
copy 01 a lien against Ihe above named la.payel lor unplld TAX, INTEREST, ADDITIONS or PENAL TIES the'lln duelrom such taxpaye' Ind WhiCh,
alter demand lor paymenllhereol, remains unpaid Th, amount 01 such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES IS I lien In t"vo' ollhe
Commonwealth 01 Pennsylvania upon the taxpayer's PIOperty, ,eal, PBlsonal, or both, as the case may be
~a... ~
SECRETARY OF EVE~UE
(OR AUTHORIZED DELEGATE)
JUM8 24.1997
DATE
PAIlT I 10BEflE1A'NEDBYRECOflD'~GOFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
HARRISBURG OFFICE FUHNITUflE
NOTICE OF TAX LIEN
filed this
day 01
al
m
LIENS fOHTAIIES
Lions lor Corporation Taxes arise under SeeltOn 1401 ollhe Fiscal Code, 72
P S Section 1404, as amended
Liens for Personal Income Tax and Employer Withholding Tax arise under
SeeMn 345 althe Tax Re!orm Code 01 1971. 72 P 5 Sect,on 7345. as
amended
Lions for Really Transfer Tax arise under SeeMn 1 112.C at lr-e Tax Reform
Code 011971,72 P 5 SeeMn 8112.C. as amendea
Liens far Liquid Fuels Tax arise under SeeMn 13 althe liquid Fuels Tax Act,
72 P S Section 261 1 -M. as amended
Lions lor Fuel Use Tax arise under Section 13 of the Fuel Use Tall. Act, 72 P 5
SeeMn 2614 13. as amended
Liens lor Molor Carriers Road Tax arise under Chaplet 96 of the PA Vehicle
Code. (7S PA C S 961S)
Liens lor Inheritance Tax and Estate Tax arise under Ihe Inheritance and
Eslale Tax Act of1982.Acl of December 13. 1982, P L 1086, No 225 SecMn
1 el seq, 72 PA C S A Section 1701 et seq (For decendants with date 01
death pnor 10 December 13, 1982. liens anse under the Inheritance and Eslate
T ax Act of 1961, 72 P S Sectron 2485 . 101 et seq )
Liens lor State. or Stale and Local Sales. Use and HOlel Occupancy Tax and
Public Transporlallon Ass:stance Fund Taxes and Fees ar,se under Sectron
242, ACl 01 March 4,1971, No 2 as amended, 72 P S Sectron 7242
Liens for Motorbus Road Tax arise under Chapler 98 01 PA Veh:c!e Code. (75
PACS 981S)
Wl;NS EQRIAXES.PENAL TIES ANOJNTERESJ
GENERAL INFORMATION
CO!wra~on.lalcLIQns prOVided under lhe Fiscal Code arise al l""e t,me 01
sel1lement (assessrT'ent) and are l,ens upon Ihe ltanchlses and properly, both
real and perso/"lal. willl.r.oJu.rltQLQol!CQ. The ldlng 01 a Notice 01 Lien with a
county Protnonotary IS not a tequIslle. and tne lien remains In lU'l force and
validlly wltnoulllling 01 revival untl! paid
I.nhQ!J1@CQluLiensare I,ens on real estate which contln\.oO l..nld tax IS pard
Pe'~O"s.LJn,Qreuall.ErrJllo~eLW>Lhho!d'r~ Tal\. Real1~ TJ"""'e'~J...~Sa!es
and Vs. J ax.uQu'dEuo's r ax. h.LVs. Tax. Moto,_C.,!!.!5-RoadlilJ< and
~OIQrt1~:iJa}j I:ens are I'ens upon tne lranchlses as well as real and pelsonal
property ot laxpayers. but only after Ihey have been entered and dockeled 01
record by Ihe Prothonotary 01 the county whele such properly IS SIlualed and
shall not allacn 10 slack. of goods. wares. or merchanc,se regu'ally used In lhe
ord:f"\ary course at b...s;!"'E!sS 01 tt"e laxpayer The len has pr;or:!y ham the date
01 entry 01 recold
PLACE Of THE fiLING NOTICE fORM
PtACE 0; FILiNG Tho notlCo 01 lion shall bo tllod (a) In Iho caso 01 Roal
Ploporty. ,n tho ofllcO ollho Prothonolary 01 lhe county In which tho proporly
subloctlo tho hon IS SIluated and (b) In the case 01 Personal Property, whelher
Tang blo or Intaf'lglblo, In the oUlce ollhe Prolhonolary ollhe county In which
lho propOrly sublectto lion IS sllualed
AUTOMATIC REVIVAL Of NOTICE ANOPRlORITY_OfNOTICE
CENERAL RULE, According to lho Fiscal Code. Ihe Nollce of Lion IS
aulomallcally re\liVod and does not reqUire lollllng of the Notice by tho
Commonwoallh Any Notlco 01 LIon tdod by Ihe Commonwealth shall have
pflorily 10. af"\d be paId In lull. beloro any olher obligallon, Judgement. claim.
lion. or estate IS saMlled from a subsequent ludlClal sale or llabdlty With which
tho property may bo chalged EXCEPJ10r"i. The Commonwealth doos nOI
ma,ntaln prlor.Ty ot tax lions over any eklSllng mortgages or Irons which ale
Ploporly recordod allho time Ihallhe tax lien IS filed SEE.. Act of Docembor
12.1994. P L 1015, No 138
RELEASE Of LIEN
S\.objeCll0 such regulation as Ihe SecrelalY or hiS delegate may prescribe. lhe
Secretarv 01 hiS delegate may Issue a cerlil,cate of release of any lien Imposed
Wllh respecllo any tax II (1) Ihe lIaOllllY IS sallst,ed. Sd[l~iactlo" COI"'ISi~llf1g 01
payment Of It'oe amount assessod together With all Interest and cosls In respect
lhelool. or (2) tM llabllily has become legally unenforceable EXCEE.TlO~
Interest or. COlporallon Tues IS computed after a lien IS paid
SETJLEMENT_OEACCOUNJ
The "Tala I- column (Column 7) lor eac," type ollax Ilsled on thiS Notice 01 Lien
Compllses tne balance 01 Tax Due (Column 6) plus assessed addlhons andlor
penalties. and assessed and accrued Interest up to Ihe Interosl computation
date on lho face ollhls notrco
II payment or sel1!omenl at account IS made alter the mterest computalion date,
the payrr.ent musl Include the lien filing costs and accrued Inlerestlrom the
Interest computation date 10 and through Ihe payment date
For any dellnq\.oentlaxes due on or before December 31, 1981, mterestls
Imposed at the lollowlng rales
CS,~F CL C"II '6"\oPEA~lA4IDUEDATETOPAy)JENTDATE)
CI GA CA ST . 6,PEAANMN (DliE DATE TO PAYMENTOATE}
a L. "I E. G P MI. 6". PEA ANNUM (DuE DATE TO PAYMENT DATE)
P U ~ .1... PEA MONTHOA FRACTION (DUE DATE TO PAYMENT DATE)
PIT. E'" T . 3'4 O~ " PER MONTH OA FRACTION
S au. 314 or: " PEA MONTH OR FRACTION
~TT .6....PEA~VM
INH a EST .6' PEA AANW
L r: T _ r: U T .1... PEA MONTH OR FRACTION
M CAT . " PEA MONTH OR FRACTION
O~T .1r-.PEA~uM
For all taxes that are originally due and payable on and alter January 1, 1982.
the PA Deparlment 01 Revenue will calculale daily inlerest on all tax
deflclencres uSing an annual interest rate thaI will vary tram calendar year
lnlerestls calculated on a daily baSIS allhe follOWing rales
OELiNOuE.IiT CATE 1f',j"TEREST RATE DAilY INTEREST ~ACTOR
1/1'82 rtiRU 1213"12
'11'13T..Ru '2'3"1]
""84 T..RU 12']"'"
111'15 T..,>l.U 12']1115
'11186 T..,Ru '2'3"16
""'7 THRU '2'3'''1
111'11 T..,RU 121]11"
1111112 THRu 12:']1"2
111,,]THRU12:']Il$4
1!1-~THRU'21]1"1
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000]01
000351
000274
000241
000]01
0002:47
000192
000247
..Takes It'1at become dehnquent on or belore December 31.1981 will remain
a conslanllnleresl 'ale unlll Ihe delinquenl balance IS paid oH
..Takes that become dehnq\.oenl on or alter January 1. 1982 are subjeclto a
var,able Interest 1hal changes each calendar year
...II".teres: IS calculaled as follows
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT] X (DAIL Y INTEREST FACTOR)