HomeMy WebLinkAbout98-02524
REVI(.,,. (t'UllAEVI)I)(lKI,
COMMm~WEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
*'
IUREAU OF COMPLIANCE
DBPT l.lJH.
HAAAISlJURO, PA 11!1f.Ot04.
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CERTIFIED COpy OF LIEN
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COURT OF COMMON Pl.EAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
LEININGER/TERRV L
6384 BRANDV LN
MECHANICSBURG, PA
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1'1:/1/;.'11..'" .!ti\
EIN 23,2210448/000
Nolic. Dal., Ap,il27, 1998
Nollc. Numb" 240,764,998.042,2
17055-2832
To lhe Prolhonolary 01 said cOllrl: PUlsuanf 10 Ihe laws 01 !h.
Commonwtalth 01 Permsylvlln1a, Ihere is herewith transmitted a c.rlill8d
copy 01 a lien 10 be enlered 01 record in your county
1\.q,lX) I\. C\A~\ 8<15:/1 R" ll>51.o11
--- -----'. ,~. '-~.- ~.
1 2 3 4 5 8 7
TAX TYPE A(;COUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21515917 OJ.Ol,96 0131,96 558,77 1,060.D2
SALES 21515917 12.01,96 12.31,96 1,089,20 1,629,81
SALES 21515917 07,01,97 07,31.07 1,371.95 1,842,83
TOTAL 3,01992 4,532,86
----
FILING FEE(S) 900
INTEREST COMPUTATION DATE 05,07,98
Tho und""gnod, Iho SocrolalY 01 Rovonu. (0' on oUlho,lzod dOlogAtO) ollho CommonwoAllh 01 Ponn.ylvaniA, corlill"Ihi.10 bo A I,uo And co"ool
copy 01 o lion Agoinsl Iho ab~v. namod '..payor 10/ unpaid TAX, INTEREST, ADDITIONS 01 PENALTIES Ih""n duo I,om ouch tAxpayor And which,
a"e, d.mand 10' payrnonllhoreol, ,omain. unpaid Tho amounl 01 'uch unpaid TAX, INTEREST, ADDITIONS 0' PENAL TIES i. a lion in lavo, ollh.
Commonwoalth 0/ PGnnsylvania upon the ta)Cpayer's properly, real, po/sonal, or bOlh, as Ihe case may be,
~a..~
SECRETARY OF EVENlJE .
(OR AUTHORIZED DELEGATE)
Ap,il 27, t S9S
DATE
PART 1, TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF Pf.NNSVL VANIA
VS
LEININOEH.TERRV L
NOTIOE O~ TAX LIEN
mid Ihi,
davof
al
m
LIENS,EoRJAXES
U.ns lor Corporallon T 8.l1eS arise under Stelian 1401 of the Fiscal Codo, 72
PS, Slction 1404, as amlndod
Liens lor Perlonallncome Tax and Employer Withholding Tax arise under
Soctlon 345 ollho Tax Roform Codo 011971,72 PS. Socllon 7345, a.
amended.
Lien. lor Reallv Transter T8)I; arise undel Seotion 1112.C ollhe Tali: Roform
Codlol 1971,72 PS Slc'ion ~112.C, a. amondod,
Litns lor Liquid Fuels Tax afl98 lll'lder Socti')ri 13 ollho Liquid Fuels Tax Act,
72 P,S. Soction 2611,M, as amendod
Liens lor Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P,S.
Soction 261413, a. amand.d
Liens lor MOlor CaHilr! Rond Tax arise under Chapter 96 of the PA Vehicle
Cod., (75 PA C.5.9615).
LIen, lor Inhadtanoe Tax and Estate T 81( ariso under the Inherilance and
E"alo Tax ACI 01 '962, Ac' of D.c.mber 13, 1962. P L 1086, No. 225 S,clion
10' "q,. 72 PA C S A S.cllon 1701 ., .oq (For decond,.nts wilh daft 01
dealh prior to December 13, 1982 ,liens uris. under Ihe Inherilance and Estate
Tax Acl of 1961.72 PS Soclion 24S5, 101 01 soq.).
liens lor State, or Stale and Local Sales, Use and Holol Occupancy Tax and
Public Transportalion Auistanc:e Fund Tax8!9 and Fees arise under Sechon
242, Acl 01 March 4, 1971, No 2 a. am.ndod, 72 PS, S.ollon 7242
Li.n. lor Molorbu. Road Tax arl.o undor Chapl.r 98 01 PA V.h,cl. Cod., (75
PACS 9815)
IJENSE)R.T AXESJ'e.NAI.T1ES, ANDJNIERESI
OeNERAL INFORMA TION
COrpOIAltQUl.lcL.lQI\J provided undor the Fiscal Code arise al lhe lime 01
selllemenl (assessmenl) and are liens upon thelranchlses and property, bO'lh
rCtAI and personal, wltn.r!ojYlID.e.lOQtt(;'It The liling 01 a Nohce 01 Lien wilh t\
county Prothonotary IS nol a reqUisite, and ,tho lien remaIns In lull 'orce and
valtdlt'f wllhol,ltlillng 01 revival Imtil paid
Inhtliti\nclliltL.lQnS Are liens on real estat, which conlinue until tax is paid
p'lVonaLlncom,.J:ax. Emplov" WJihholdln.\l-Ia!.,HulluIMI1MJ:M.,Sa!u
amLU.._IAx.J.tquld .F u'ILIJ\l\.futL V~,J ax., MQloLQamlllS.ElOAdJn,iln.d
MQtQrbu.~ liens ar.liens upon lhe Iranchlsos as well as real and p.rsonal
properly 01 taxpayers, bul only alter Ihey have been entered and dockeled 01
record by tho Prothonotary oltha county where such property IS situated and
sha.'! nol allach to stock 01 goods, wares, or morchandisa regularly usad in the
ordinary course 01 buslnes~ of theta~p"yer The lien has prloflty Ifom the date
01 enlry 01 record
PLAOE Of THEFILINQNQTlCEfORM
PLAGE 0" FiliNG Th. no'I<,' of liln ,hall b. fil.d (a) In Ih. cas. 01 n..1
Properly, In Ihe afllce olth. Prothonotary 01 the county In whioh thl propetlV
flubjoclto the Ii.n il SltuAled and (b) in lho ca.. of Petlonal PlOp.rly, lilhether
langlbln Of intangible, In Ihe ollico of lh. Prolhonohuy ollho counly In which
ihe plop.ifly BubjlJctto lion II situated
AUIOMATIQREVIVAl of_NOTICE ^ND PRIORITY of NonCE
OENERAL., RVI.f., According 10 Ih. FIScal Cod., Ih. Nol,c. 01 LIOn IS
automallcally rOVlved and dOBS not rsqulrt ,ellling 01 the Nollce by thCi
Commonwealth Any Notice 01 Lien filed bV Ihe Comm'lnweallh shall nAVI
pfiOrlly 10, and be paid in IlllI, b%re any other obligation, Judgement, claim,
hen, or estale is satlslied hom A subsequenl judicIal salo or ltability with which
Iho properly may b. charged. ~QEl'ILQN; Th. Commonw.allh cloo. nol
mGinlUln prIority 01 Iu liens over any eXisting mottga98s or IIBns which lue
properlv rocordod allh. limo Ihallho lax lion IS hl.d. :lEE.; Ao' of Docombor
12,1994, P L 1015, No, 138,
RELEASE OHIEN
Sublectto such regulatl",n as the Secrelary, or his del,gate may preSCribe, Ih,
Secrelary CH hIS delegate may Istue a certificate of rel.gas. 01 any hAn Imposed
with respeclto any lax il: (1) the liability is 91tislied, sahslaclion conslstmg 01
payment ollhe amounl assessed togother wilh aU interest and cosl. In respect
thorool; or (~) Iho liabllilv ha. b.com. legallv un.nlorc.able EKCEI'.T1QN,
Interesl on Corporalion Taxes is computed alter a lit" IS paid.
SE.TTLEMEKLOf.AOCoUNT
The ''Total'' cohlmn (Column 7) lor each type olla)( listed on Ihit Notice 01 Uen
comprises the balance 01 Tax Due (Column 6) plus assessed additions and/or
penalties, and assessed and accrued Inli;lresl up to the Inlerest computation
dale on Ihe face tllthis notice.
II payment or settlement 01 accounl is made alter the inlerest computahon dale,
the pi\ymenl must include the lie" liling cClstsand accrued Into rest 110m the
inlerest computation dale to and throllgh 'he paymenl dale,
For any dehnquent laxes due on or belote December 31. 1981, inte"st II
imposed allhe lollowing fales.
c s. F F C L. eN I .8"'. PEA ANNUM 10UE OATIi TO PAYMENT DATE)
CI,OA.CA,S.T . 80,. PER ANNUM DUE DATE TO PAYMENT DATE)
8l,NE,GP,MI . 110,. PEA ANNUM DUE DATE TO PAYMIiNT DATE)
rUA . 13:. PE~ MONTH OR FRACTION (DUE DATE TO fiAYMENT DATE)
PI T _ E M T .314 OF '0,. PER MONl'H OR FRACTION
S & U . :)/4 OF 10,. PEA MONTH OR FRActION
AT T . 80,. PER ANNUM
IN~1 & EST . 8',. PEA ANNUM
LF T , F W T .1'0 flEA MONTH OR FRACTION
M CRT .10,0 PER MONTH OR FRACTION
OF T . u..,. PEA ANNUM
For allla)(eS thaI are originallv due and pavable on and aller January 1, 1982.
the PA ()eparlmenl of Revenue will calculate daily Inleresl on all lax
dellclencles using an annual Interest rate that will vary from calendar year
interest I! C'.a!culated on a dally basiS al the loHowlng ratas
D(!LINOUENT DATE INTERGST FlATE OAIL v INTEAEST FACTOR
\1\182 THRU 12/31182 20.,1 QOOs.tll
111113 nlAU 12131183 16~,. OOo.l311
jWf4 niRU 12I311U II'.. 000301
lI!!n THRW 121311U 13"'.. 000"6
1/1188 THAW 121:)1116 100;. 000274
111117 THAW 121:)1187 i":. OQQ247
111118 THAU 12131/91 11~. 000:)01
\!\J92 THAU 121:)1192 r.. 000247
11119:) THAU 1213\194 7~. OOOU2
11119" THAW 121:)1197 9'1. 0002.4'f
... T un that become delinquenl on or before December 3', 1991 will remain
a conslantlnterost rate until Ihe delinquent bs.lance IS paid oft.
... Taxes ,that become delinquflnl on or alter Januarv I. 1982 are 5ublec:tto a
variAble tnlero51thal changes each calendar year
...lnt8ro951 is calculated as lollow,s:
INTEREST' (BALANCE OF TAX UNPAID) X(NUMBER OF OAVS
DELINQUENT) X (DAIL V INTEREST FACTOR)