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HomeMy WebLinkAbout03-0044 REVK.159 (.-01) REYOOOK9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 1712..094. Pd, fJ.t/l < /'f. t/>,) UG / 'fqf Ku.... /33,) ')' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE tr.n, 0 3~ lJ~ ~ Ip-- CERTIFIED COpy OF LIEN '* ADAMS,WILLIAM LEE 1245 CLAREMONT RD CARLISLE PA 17013-9742 COURT OF COMMON PLEAS OF P CUMBERLAND COUNTY, :'1; PENNSYLVANIA 9jF :'7[--- c..-:) c.,_'; ,") "1'1 EIN: 25-1579157/000 Notice Date: December 22,2002 Notice Number: 607-168-302-121_7 ~.c::: v .::-; I C', ,.r",! --"',. .'''' ;:,:- {~ --,. -, ; To the Prothonotary of said court: - ~j1suanP1~ th~-'JI;I;";S of the Commonwealth of Pennsylvania, there is ~Wit~nSmi\fj!d a certified copy of a lien to be entered of record in your tounlf-' _< ),;l ,'.JOP/~ 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21109311 03-01-00 03-31-00 1 0.00 89.09 SALES 21109311 04-01-00 04-30-00 213.54 347.90 SALES 21109311 05-01-00 05-31-00 1 98.03 159.08 SALES 21109311 06-01-00 06-30-00 267.52 4:32.37 1 SALES 21109311 07-01-00 07-31-00 310.21 41l9.15 SALES 21109311 08-01-00 08-31-00 1 250.88 402.06 SALES 21109311 09-01-00 09-30-00 270.98 4,12.52 SALES 21109311 10-01-00 10-31-00 1 198.38 315.30 SALES 21109311 11-01-00 11-30-00 368.66 583.45 SALES 21109311 12-01-00 12-31-00 1 238.66 375.84 SALES 21109311 02-01-01 02-28-01 128.99 201.36 1 SALES 21109311 03-01-01 03-31-01 300.33 4613.45 SALES 21109311 04-01-01 04-30-01 1 225.23 3411.06 SALES 21109311 05-01-01 05-31-01 344.33 52!1.60 SALES 21109311 06-01-01 06-30-01 1 341.16 52.!.21 SALES 21109311 07-01-01 07-31-01 264.77 403.26 SALES 21109311 08-01-01 08-31-01 1 170.26 258.00 SALES 21109311 09-01-01 09-30-01 298.50 449.96 1 SALES 21109311 10-01-01 10-31-01 264.30 39651 SALES 21109311 11-01-01 11-30-01 1 282.03 421.00 SALES 21109311 12-01-01 12-31-01 214.81 319.30 TOTAL: 5,051.57 7,952.47 NTEREST COMPUTATION DATE: 01-01-03 FlUNG FEE(S): 14.00 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies lhis to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such laxpayer and which, after demand for paymenl thereof, remains unpaid. The amounl of such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. December 22, 2002 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS ADAMS,WILLlAM LEE NOTICE OF TAX LIEN filed this daYQf at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 el. seq., 72 PA. C.S.A. Section 1701 el. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 - 101 el. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, 1971, No.2 as amended, 72 P .S. Section 7242. Liens lor Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further notice. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Person Iln m Tax m 10 er Withh I in T R I Tr s r Tax I s nd U T Li uid F els Tax F el se T x M t r Carri r R T x and Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but only alter they have been entered and docketed of record by the Prothonotary of the county where such property is situated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. SEE: Act of December 12,1994, P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien impQsed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or settlement of account is made after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. c.s,. F.F.. C.L., C.N.I. - 6% PER ANNUM (PUE PATE TO PAYMENT PATE) C.\., G.R.. CA, ST .6% PER ANNUM (PUE DATE TO PAYMENT PATE) B.L, N.E.. G.P.. M.\. .6% PER ANNUM (OUE DATE TO PAYMENT OATE) P,U.R., .1% PER MONTH OR FRACTION (PUE PATE TO PAYMENT DATE) P.\.T.. E,MT .3/4 OF 1% PER MONTH OR FRACTION S. & U, - 3/4 OF 1% PER MONTH OR FRACTION RTT - 6% PER ANNUM INH & EST. - 6% PER ANNUM L,F,T.. F.UT - 1% PER MONTH OR FRACTION M,C,RT .1% PER MONTH OR FRACTION Q.F.T. - 18'0/0 PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interest Qn all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT PATE INTEREST RATE OAIL Y INTEREST FACTOR 1/1/82 THRU 12/31/82 20'0/0 .000548 1/1/83 THRU 12/31/83 16"'/0 .000438 1/1/84 THRU 12/31/84 11% .000301 1I1/85THRU 12/31/85 13% .000356 1I1f86THRU 12/31/86 10% .000274 1I1f87THRU 12/31/87 9% .000247 111/88 THRU 12/31/91 11% ,000301 1f1/92THRU 12/31192 9% .000247 1f1/93THRU12/31/94 7% .000192 1/1/95THRU 12131/98 9% .000247 1/1/99THRU 12/31/99 7'0/0 .000192 1/1/00 THRU 12/31/00 8% ,000219 1/1101 THRU 12/31/01 9'0/0 .000247 1/1/02 THRU 12/31/02 f1"Io .000164 ---Taxes that become delinquent on or before December 31,1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or alter January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) REVK-300 (8-01) REVOOK10 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 *' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. AUTHORITY TO SATISFY ADAMS,WILLIAM LEE 1245 CLAREMONT RD CARLISLE PA 17013-9742 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 03-44 DATE FILED: January 6, 2003 EIN: 25-1579157/000 NOTICE NUMBER: 754-807 -806-082-9 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned lien/Judgment note should be removed from the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 29 day of August, 2006. ~. a,ft Gregory C. Fajt Secretary of Revenue Keith J. Richardson Director, Bureau of Compliance r '<~ c;-:-__> t-'_ LL<( <( OZ W<( Z <(> <( W-J >W -J>- -J::> > a..W >-Z Z Ww W u. Zz co Z> W rn Ow 0 Zw -J i= ~a.. 0 Wa: ~ ~ ~~ C\I a.. <( O~ ~ LLLL 0 00 -J OZ a: :> -J l- LL::> W II- 3: ~ 00 I- I-Z -JW W~ ii: 1-0 0 <(~ ~ a:O WI- 0 ::>Z Z 3: a: <( :J: 0 0<( Z<( <( I- O~ ofb :J ww ~O < Ial ~ I-~ 0 Z::> 0 -0 Li" i=-= ':..~: N ":) \ . '<) ~ ~ ~ ~- d ~J~