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
.~