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HomeMy WebLinkAbout97-03713 No. tJ)-3?13 Civil Term t3uww i t7J:..n vs. /'.a..;/ y &,...,-uy J Court of Common Pleas Cumbo Co. REVlO.'" (9'9~IlREvOO()lO.91 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* BUREAU OF COMPLIANCE DEPT :109-4$ HARRISBURG PA 11121,09-411 q7 - 3/ J 3 CLl:'.} r; "" T~;.."n CUHHINGS,CAROL L 206 EKING ST POBOX 327 SHIPPENSBURG, PA 17257-1434 f1Cj.cotdp.lfr ("i' 75/5'7 t7. r.J 'i'11 ':l cj I 2 3 4 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END SALES 21116067 02.01-96 02.28-96 SALES 21116067 12-01-9S 12.31-9S SALES 21116067 01.01.96 01.31.96 SALES 21116067 03.01.96 03-31.96 SALES 21116067 04.01.96 04-30.96 SALES 21116067 10-01.9S 10-31.9S SALES 21116067 1'-01-9S 11-30-9S INTEREST COMPUTATION DATE 07-09-97 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA PA PAO000217 NOIICO Dale June 29,1997 NoI'ce Number 029-238.497.062.4 To Ihe Prothonotary 01 said court Pursuant 10 Ihe laws 01 Ihe Commonweallh 01 Pennsylvania, Ihere IS herewllh Iransmltted a certlflod copy 01 a lien 10 be entered 01 reCOld in your counly S EVENT NUMBER 6 TAX DUE 7 TOTAL DUE TOTAL FILING FEE(S) 2190 23700 333 It 30100 34208 000 000 1.23S 09 2837 34647 484 S7 463 37 S07.11 46 SI 4741 1.92381 900 The underslg~ed, Ihe Secrelary 01 Revenue (or an aulhollzed delegale) 01 the Commonwealth ot Pennsylvania. certllllS n'us 10 be a Hue and conect copy olall,n agalnsl the above named taxpayer lor ul'1pald TAX, INTEREST. ADDITIONS or PENAL TIES 11'1",11'1 duelrom such laxpayer and which, alt.r demand lor payment thereof, remains unpaid Th, amounl 01 such unpaid TAX, INTEREST, ADDITIONS or PENALTIES IS a hen In lavor ollhe Commonweallh 01 Pennsylvania upon the taxpayers property, real. personal, or bolh. as the cas. may be ~a... ~ SECRETARY 0' ,VE"uE (OR AUn<ORIIED DELECA TEl JUt',2" 1997 DATE PAin, '0 BE RETA:"ED BY RECO'lD "G O'f:CE COMMONWEALTH OF PENNSYLVANIA VS CUMMINGS.CAROL L NOTICE OF TAX LIEN Illed lnl$ day 01 al m i.IEHSi'GR T "XES Liens 10f Corporallon Taxes arise under SeeMn 1401 at tt-a Fiscal Code. 72 P 5 Section 1404. as amended Lions lor Porsonal Income Tax and Employer Wlthholdmg Tax arise unde, Section 345 cllhe Tax Reform Code 01 1971. 72 P 5 SeeMn 7345. as amended. lions lor Really Trans'er Tax arise under SeeMn "12-G 01 It's Tax Relorm Code 011971, 72 P 5 Secllon 8112.C. as amended l10ns for LiqUid Fuels T ax arise under SeeMn 13 cllhe Llqu!d Fue's T a)( Act, 72 P S. Section 261'-M, as amended lions lor Fuel Use TaxarlSo under SeeMn 1301 the Fuel Use TaxAc!. 72 P 5 SeeMn 2614 t 3. as amended liens for Motor Camers Road Tax arise undor Chapler 96 ollhe PA Vehicle Code.(7SPA CS 961S) liens lor Inhenlance Tax and Estate Tax ansa under the Inhelltance and Eslate T;'1x Act of 1982, ACl of December 13, 1982, P l 1086. No 225 SecMn 1 et sec;, 72 PA C 5 A SecMn 170 I el seq (For deCendanlS w.lh date 01 death prior 10 December 13, 1982, liens arise under 11'1e lnherltal"ice and Eslate Tax Act of 1961,72 P S Section 2485.101 et seq) Liens lor Stale, or Stale and Local Sales. Usa and Hotel Occupancy T ax and Public Transportation Asslslance Fund Taxes and Fees arise under SecMn 242, Act 01 March 4, 1971, No 2 as amended. 72 P 5 Section 7242 Liens for Motolbus Road Tax allse under Chapter 98 01 PA Veh:cle Code. (75 PA C S 981S) WENS EOR TAXES. PENALTIES AND INTEREST mN"HAL INfu~MATION CO!PQ!aIlOfLIaJ\. ~fJ!"'S p1o....,ded undor 11'10 F,scal COdO ar'se al 1'"'e limo of sel1lement (assOSSrT'er11) and are I,ens upon the lral'1ch,ses a"'d property. both foal and personal. W!lh!;O h.HtrfJr f'lOt~l;O, The fdlng of a Not,ce 01 Lien With a county Prothonotary's rot a requ,slte, and the lion rerT'a'ns ,1'1 fulllorce and validity wlthoul hlmg of ro.........al until paid [flJ1Q!!tanC:QJ~}LL.'fJnS ale Lens on loal estate whIch con!,r-ue "rtilla. IS pa'd Pe!~O!'1.i1lJncOT.V_Jax.E.f!1.~!Oye! W.lh_ho!al!'1~ Ja~..J~ealty J!~r';ijQrhx. 5a:05 oed U~Q JiI1l.i.!Q",df"Q'~ Tal\. f.Q! U~e Ja><. VOlo' Ca"'Qn Road Tu and ~ctC!CI,,!5.Jtl}.I~e"'s are !.er-s upon the franchises as wed as leal and personal property 01 taxpayels. but only atter tt'tey have been enlered and doc"eted of record by the P,01honol.1ry of lhe counly where such procelly IS Siluated and shall not al1ach 10 stOCI(, of goodS. wares. or merchandise legv!ar1y used In the ordinary course 01 buslress of t~e laJ.payor The lien ,",as pr'O',Iy from the dale of en!ry 01 record PLACE OF THE FILING NOTICE FORM PLACE OF FILING Tho not,co 011 en shall bo I,lod (a) In the case of Real Ploporly. In lho oHlcO 01 tho ProthOnolary 01 the county In which the proporly sublocllo lho lion IS sltuatod and (b) In Iho case of Personal Propor,y. whether langlb'o or ,nlang'b'o, In tho otko 01 tro Prothonotary 01 the county In which tho plopOfly SubjOctto lion IS sltualod AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL. RULE, According 10 Iho Fiscal Code. the Notice 01 lien IS automatically rOViVod and does nol reqUiro rellllng 01 the Nollce by the Commonwealth Any Notlco 01 lion Iiled by lhe Commonweallh shall have prlonly 10. and be paid In full, belore any other obligation, ludgemenl, claim, hon. or os1ato IS satlsflod from a subseQuont JudiCial sale or liability With which the proporty f1'1ay bo chalgod EXCEPTION. Tho Commonwoalth does not maln1aln p'lorlty of tax liens over any OKISMg mortgages or liens which aro ploPolly recorded at the tlmo thattne faK lien IS Illed SE.E.. Act 01 Docombor 12.1994.PL IOIS.No 138 RELEASE OF LIEN Subloclto such regulallon as tho Secretary or hiS delegate may proscnbe, the Socrelary or hiS delog..le may Issue a certlflc.1te 01 release of any hen Imposed w,ttl fospOC110 any lallll t l) me Ilaolllty IS satiSfleo, sail~rdl,.llOI1 t:on!lol::itmg 01 paymont of tho amount assessed logether With alllnlerest and cosls In respect thereo!, Of (2) It'!e Iiabllily has become legally unenforceable E.XCEP,UQN Inl0ros1 on Corporation TaKes IS compuled altor a lien IS paid SETTLEMENT OF ACCOUNT The ~Total" column (Column 7)lor each type of lax Iisled on lhis Notice of Lien COrT"pflses the ba:ance 01 Tall Due (Column 6) plus assessed addlllons andlor ponaitles. and assessed and acclued Inlerest up 10 the mlerost computation dale on the taco ollhls nollce II payment or settlement 01 accounllS made af1ur the 1n1erest computation date, the payment musl mclude the lien filing costs and accrued mterest Irom lho Interest COrT'pu~al'on date to and through the payment dale For any delH.,quent laKes due on or belore December 31. 1981, .nterest !s Imposed at the lollowlng fales C S F F C LeN I . " PER AANlA4 (DuE DATE TO PAYl.lENl' DATE) C I G R C A '3 T . " PER AANW (DUE DATE TO PAYMENT DATE) BL ~E GP MI 1~.PER~l.N.(DuEDATETOPAY\AENTDATE) PUR '." PERMQN1"l-l OR FP,.ACTION (DUE DATE TO PAY\AEh"T DATE) PIT E~ T .3'4 OF" PERVONTl-lOR FRACTlQN S & u . 3'A OF " PER MONTl-l OR FRACTION RTT 1.~PEFl"""W I~l-l & EST I' PER ~W L F T F U T '... PER MONTl-l OR Fc.ACTlON M CRT . ,... PER MONTl-l OR FRACTION OFT .,.... PER.,.,...W For alltaKos thaI ale originally due and payable on and af1er January 1, 1982. the PA Deparlment 01 Revenue Will calculale dady Inlerest on all tax defiCienCies uSing an annual ~nlolesl rale that w:1I vary from calendar year Intereslls calculaled on a daily baSIS allt'-e fOllow:ng rates DEL1~l;EHT OATE INTERE.ST R.ATE [)AllY INTEREST FACTOR ""'2 T....v "']'12 ""UT..qu 12']'lfJ ""A T..R;J '2']'.... ",..~T..Ri.I '2'3'" 1.116 r..Rv 12']"" "1"7 TI-+RU 12']"17 ,.,.... ThRu '2']1'9' 111"2 Tl-lRU 12']"'2 111/93 T...RU 12']'19-1 ,.,." T..Rv '21]"97 2'.... "" ".. ,,.. ",., ... ".. ... '" ... 000'" 000,," 000]01 000',. ooo27A OOO2Ar 000301 0002A1 000112 OOC2A1 ..Talles 11'.11 become de1lnquenl 0" 01 belofe December 31,1981 w,1I rema,n a constant Interest rate unlll Ihe delinquent balance IS paid off ...Tales Ihal becofT'e dellnq"el"\! on or a~er January 1, t982 af. subiect to a ....anable Inlerest lhat Changes each calendar yea, Infe'esl 's c.alcula1ed as foliows INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) , " '1 ,\:j \.:' :'1.- ,,~ "'~ - ,. ~() ?: ,~ fV) :(" S " ,..... \. I ; {V, ,- "5- ~ '- ......... ',' ,:> " : I <- ~....... 0.- '.J t --.:~ ~: . , \;1 r-:: ,.- ~.r_l Vi ~ ,-, ,J -- U .~