HomeMy WebLinkAbout98-00593
"
'.
P'
(\
~, '!
L.
Ir
VI
. I
I
, i
I, I
No. ~.19j
aln Term'
";i"
;:';'::'''-,'-','c_ "",_"":,__;'.,'
';~~~~~I,~,.,~"l,,-d'."
I
f1i;
" ,
~.1\,<f:"
'. l~ '
I , ! .e:
,',
,
,-
...
': 15.' 'q ,'-,
""~~~~~~-~~.z~;,t
'-J\,
'f/&-
(t
1
II
I
,
, .r.
i~"
..:. ,'J
, .--.::
courlofcom,mon Pleas
Cumb.Co.
f
i
I;
J
~
,
!
;,.
, .'
;.&.....,..~,: ,~
";. "..,~.,;..)--~....,.~
.;
j j
\
i
I
I
, ,
0/'1'. ,-
"-''''r...
~
,f.
",
.!t",~ ..
't~7... ~,.i
~ 'to' ,
. ..: .t"'~,'l .. .
.~ "
l< .,:.' ..
" .if",' ''''0"
. j,' . ',.
. .
,.,' 'jJ/ ...~
"', .
"
..
,~
.;
.....4
., ,..
'J'\:"~,'
,",').
. ';
"
'I'
~ '
j(\,'
, ,',
! .
i I'
.
,
1',
, .
.If, .. t
.'
oj.
i':..t ....
..~~.
}
\.Jl4.,
.l'. ':,.,..
'.'
.,,:
"
'....
.
REVK.I" (O'''ItREVOOOl\tl
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
*'
BUREAU OF COMPLIANCE
DEPT 210M.
HARRISBURG. PA 1712IoOM.
,"'-' ,"-,.'
. ,
.J,I; '.
~ I ::;"
CERTIFIED COpy OF LIEN
C': ",
. ~i' -:)'
fJ 0, qro ..jQ3 -{\/: I
Tev(\'\
\,,~F~~:.':. ~,. ?::'~~i
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
(;
BENEDICT,BRIGITTE B
1 JEFFREY RD
HECHANICSBURG, PA 17055-6805
EIN: 25.17119591000
Notico Date: January 26,1998
NOI,ce Number: 400.732.798.012.1
.
.
To tho Prolhonolary 01 said court: Pursuant 10 the laws 01 the
Commonweallh 01 Pennsylvania, thero is herewith lransmllled a certified
copy 01 a lion to bo ontered 01 record in your county.
t.\.l:tl ~ B.2>c."y.
p..d u\l\5 ' " \lI,q ,(.()(Xl~~
1 2 3 4 5 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21550087 03,01,96 03,31.96 0,00 124,27
SALES 21550087 04.01.96 04.30.96 0,00 412,57
SALES 21550087 05,01,96 05.31,96 0,00 522.46
SALES 21550087 06.01.96 06.30.96 317,72 525.79
SALES ~1550087 07,01,96 07.31.96 786.55 1.228.50
SALES 21550087 08.01.96 08.31.96 1,178,51 1,831.68
SALES 21550087 09,01,96 09.30,96 1,086.97 1.681.08
SALES 21550087 10,01.96 10.31.96 619,77 953,93
SALES 21550087 11.01,96 11.30.96 425,93 652.42
SALES 21550087 01.01.97 01.31,97 696.47 1.056.14
SALES 21550087 02,01,97 02.28.97 480.71 701.59
SALES 21550087 05.01.97 05.31.97 929.26 1,195,94
TOTAL: 6,521.89 10.886,37
FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 02.05.98
Tho undersigned, the Secretary 01 Revenuo (or an authorized delegate) of Ihe Commonwealth of Pennsylvania, certifies this 10 be a true and correct
copy of a li.n againsl the above named laxpayer for unpaid TAX, INTEREST. ADDITIONS or PENAL TIES Iher.in duo from such lupayer and which,
alter demand for paymenllh.reol, remains unpaid, The amounl 01 such unpaid TAX, iNTEREST, ADDITIONS or PENALTIES is a lien in favor of Ihe
Commonwealth 01 Pennsylvania upon the taxpayer's property. real, personal. or both, as the caso may be.
~a... ~O~
SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
January 26, 1998
DATE
PART 1 . TO BE RETAINED BY RECORDING OFFICE
"
......
......
COMMONWEALTH OF PENNSYLVANIA
VS
BENEDICT.BRIGITTE B
NOTICE OF TAX LIEN
tiled Ihis
day 01
at
m.
--.
-
-
LIENS FOR TAXel
Liens for Corporation Taxss arise under Seclion '1401 of the Fiscal Code, 72
P.S. Section 1404, as amended.
Liens for Personal Income Tax and Employer WIthholding Tax arise under
Socllon 345 of the Tax Relorm Code 01 1971,72 P,S. Seclion 7345, as
amended.
LIens for Realty Transler Tax arise under Seclian 1112.C ollhe Tax Reform
Code 011971, 72 P,S. Seclion 8112,C. as amended,
Liens lor Liquid Fuels Tax arise under Seclion 13 ollhe Liquid Fuels Tax Act,
72 P,S. Seclion 2611.M, as amended,
liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S.
Seclion 2614.13, as amended.
Liens for Molor Carriers Road Tax arise under Chapler 96 01 the PA Vehic.le
Code, (75 PA, C,S. 9615).
Liens tor Inheritance Tax and Estate Tax arise under the Inheritance and
ESlale Tax ACI 011982. Acl 01 December 13, 1982, P.L. 1086, No. 225 Section
I el. seq" 72 PA. C,S,A. Seclion 170 I el. soq. (For decondanls wilh dale of
death prior to December 13. 1982, liens arise under the Inheritance and Estate
TaxAcl 011961, 72 P,S. Seclion 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 01 March 4, 1971, No, 2 as amended. 72 PS. Secllon 7242.
Liens lor Motorbus Road Tax arise under Chapter 98 01 PA Vehicle Code, (75
PA C,S. 9815).
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
QQ.u2olation Tax Liens ~rovided under the Fiscal Code arise at the time 01
settlement (assessment) and are liens upon the franchises and property, both
real and personal, with no further nolice The Wing 01 a Notice of Lien with a
county Prothonotary is not a requisite, and the lien remains in fulllorce and
validity Without filing of revival until paid.
Inheritance Tax Liens are liens on real astate which continue until tax is paid.
Personal Income Tax EmDloyer Withholdina Tax Reallv Transfer T~
and Use Tax Liouid Fuels Tax Fuel Use Tax Motor Carriers Road Tax 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 01
record by the Prothonotary 01 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 01 record.
aACE.OE.IHHILIN.G..NO.IlCllOllM
PLACE OF FILI~G, Tne nollce 01 lIOn shell bo "'ed: (a) Ie Ihe case 01 R.a,
Propeltv. In ~r:e ollicD 01 tho Prothonotary ollhe county in which tho prOperlY
subject to the lion IS slt~atod and (b) in tho caso 01 Porsonal Property, whetr.er
tanglblo or inlanglble, in Iho ollice 01 the Prothonotary of the counly in whIch
the properly sublect to lien is sllualed.
AUIOMATIc.BEm'AL.OFJlO.nCE.ANll.fBLQBrrv OF NOTICE
G-ENEBALJlU1E; According 10 the F,scal Code, Ihe Nolice, 01 Lien 5
automatically revIVod and doos nol require rehling 01 the Nollce by Ine
Commonwealth. Any Notice of Lien filed by the Commonwealth shall hav~
prioflly to, and be paid in full, belore any other obligallon, Judgement, clatm,
lIen, or eslale is satisfied ham a subsequenl judicial sale or liabilily Wllh which
Ihe properly may be charged, EXCEPTION; The Commonweallh does nol
maintain prlorlly 01 tax lIens over any eXisting mortgages o,r liens which a'e
properly recorded al the lime that the tax lien is flied. ~ Act 01 December
12,1994, P,L. 1015, No. 138.
RELEASE OF LIEN
~ubject tn such 10gulo1tion a~ the Secrelary or his delegalA may prescribe. the
Secretary or hiS delegale may issue a certificate of release 01 any lien Imposed
with respecl to any tax if: (1) the liability is salisfied, satisfaction consisting at
payment oflhe amount assessed logether with all interest and cosls in respect
Ihereol: or (2) the liability has become 'egally unenlorceable. EXCEPTIO,,!:
Inlerest on Corporation Taxes is computed aller a lien is paid.
SETTLEMENT OF ACCOUNT
The "Total" column (Column 7) for each type of lax listed on lhis Notice of Lien
comprises the balance 01 Tax Due (Column 6) plus assessed additions andlor
penalties. and assessed and accrued interest up to the interesl computation
dale on Ihe face 01 this nolice.
II paymenl or selllemenl 01 account is made alter lhe inlerest compulation date.
the payment must include the lien filing costs and accrued interest ham the
inlerest computation dale 10 and through the payment date,
For any delinquenllaxes due on or belore December 31, 1981, inlerest is
imposed althe following rates.
cs. ~,F, Cl.. C N I . e~io PER ANNUM lOVE DATE TO PAYMENT DATE)
CI,.OR.CA,ST, .11"... PER ANNUM DVE DATE TO PAYMENT DATE)
Bl.. N E., a P., M,I. '1I~ PER ANNUM DUE DATE TO PAYMENT DATE)
PUR. . 1~. PER MONT'" OR FRACTION lOVE DATE TO PAYMENT DATE)
PIT.. E MT .314 OF I".. PER MONTH OR FRACTION
5 AU. .314 OF ,"!. PER MONTH OR FRACTION
R TT . S~. PER ANNl.RtA
IN'" & EST . S',. PER ANNUM
L FT. F V.T. . 110;. PER MONTH OR FRACTION
M CRT . ,.,. PER MONTH OR FRACTION
O,F.T . '8'!io PER ANNUM
For all taxes thai are originally due and payable on and ahar January 1, 1982.
lhe PA Department 01 Revenue wlll calculate daily inlerest on all lax
deficiencies using an annual interest rate that will vary from calendar year.
Inlerest is calculated on a daily basis at the lollowing rates:
DELINQUENT DATE INTEREST HATE OAILY INrt:.HE.ST ~ACTOR
111182 THRU '21311112 2~ .000$48
111183 THRU 12131183 'S~ 000438
111/84 THRU 12131184 "".. 000301
1111" nlRU 1213"85 1310;. 00035&
111/85 THRU 12/31188 10"!" 000214
111181THRU 12131181 t'l" 000247
t/l18. THRU '2131111 II~ 000301
111lt2 T"'RU 1213119Z ". 000247
111113 THRU 121311'" 7".. 000112
111/15 TI-lRU 12131111 ". 000247
...Taxes that become delinquent on or before December 31,1981 Will romain
a constanl interost rate unlillhe delinquent balance is paid off.
...Taxes lhal become delinquenl on or afler January 1, 1982 are subjecl to a
variable interest that changes each calendar year.
...lnleresl is calculated as follows:
INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS
DELINaUENT) X (DAILY INTEREST FACTOR)