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Home My WebLink About98-04127 COMMONWEALTII OF PENNSYLVANIA DEPARTMENT OF REVENUE PlainlifT : IN TilE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNA. I .~ 1'. : No. 9l:! - 4127 : Notice Date: 6/30198 : Amount: $1,080.55 , , ~ CAROL L. CUMMINGS 20() EAST KING STREET 1'. O. BOX 327 srlfPPENSBURG, PA 17257-1434 Defendant : License /I P A0000217 ORDER TO SATISFY TO TIlE PROTIIONOTARY: You arc hereby authorized and directed to satisfy the lien and judgment, as above captioned, upon payment of your costs only by Defendant. BY TOM CORBETT ATTORNEY GENERAL S~~I'~C-- Stephen L. Brandwene #034198 Chief Deputy Attorney General Financial Enforcement Section Office of Attol11ey General Commonwealth of Pennsylvania 15th Floor, Strawberry Square HalTisburg, P A 17120 Telephone: (717) 787-9045 Datcd: April 22, 2005 REVK.!!l(f (",(f~)IFUi.VOOOKOI COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE . BUREAU OF COMPLIANCE OEPT. 280G-4~ HARAmOURO. PA 11!28.o"4~ No. QSS. 41 ~l CLluQT01fll'. CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY. PENNSYLVANIA CUMMINGS,CAROL L 206 EKING ST POBOX 327 SHIPPENSBURG, PA 17257-1434 PA: PAO000217 NOlice Dalo: June 30. 1998 Notice Number: 768.012.898.062.5 To the ,Prothonotary of said court: Pursuant 10 the laws of the Commonweahh 01 Pennsylvania, there is herewith transmitted a certified copy 01 a lien to be entered at record in your county. c:.u.+' 85e I'l ~ 55.50 '"' \Jl 'a "\4 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21116067 08.01.96 08.31.96 310.18 493.96 SALES 21116067 09.01.96 09.30.96 370.12 696.59 TOTAL: 660.30 1,080.55 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07.10.96 The undersigned, the Secretary of Revenue (or an authori.ted delegate) of the Commonwealth of Pennsylvania, certifies this 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 taxpayer and which, after demand for payment thereof, remains unpaid, The amount of such unpaid TAX, INTEREST. ADDITIONS or PENALTIES is a lien in favor of the Commonweahh of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~ a... '"':J ~~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) June 30. 1998 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS CUMMINGS.CAROL L NOTICE OF TAX LIEN filed this day 01 al m. LIENS FOR T AXEl! Liens for Corporation Taxes arise under Section 1401 ollhe 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 Relorm Code 01 1971, 72 P.S. Seclion 7345. as amended. Liens for Realty Transfer Tax ari~e 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 1301 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 Inheritanc9 and Estate Tax Act of 1982. Act 01 December 13. 1982. P.L. 1086. No. 225 Section 1 et. seq.. 72 PA. C,S,A. Section 1701 et. seq. (For decendants with date 01 dealh prior to December 13,1982. liens arise under the Inheritance and Estate Tax Acl of 1961.72 P.S, Section 2485. 101 et. 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, Seclion 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALIJ~-'LIN[!;Brn 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. Personal Income Tax Emolover Withholdina Tax Realtv Transfer Tax. Sales and Use Tax. Liquid Fuels Tax. Fuel Use Tax. Motor Carriers Road.Iaund. Motorbus Tax liens are liens upon the franchises as well as real and personal property 01 taxpayers. bul only alter they ~ave been entered and docketed 01 record by the p'rothonotary 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 ofrocord. I'LACE9E.THE. EILING..NOTIC E.E.OR M PLACE OF FILING: Tho nolico 01 lien shall be tiled: (a) In the case 01 Real Properly. in tho ollice ollhe Prolhonotary otlho county in which the property subject to tho lien is situaled nod (b) in lho cnso of Porsonal Property, whether tangible or intangible, in the ollice 01 the Prothonotary ollhe county in which tho property subJoct 10 lien is situatod. AUIOMATIC.BE.Y.IYAkOE.NOTICE.ANDJ'!RIO.RIIY..OE.NOIlCE GENERAl-RULE: According 10 the Fiscal Code. the Notice 01 Lien Is automatically revivod and does not require refiling of the Nolica by the Commonwoallh. Any Notice 01 Lien tiled by the Commonwealth shall havo priority to, and be paid in lull, belore any olher obligation, judgement, claim, lion, or estate is satisfied !rom a subsequent judicial sale or liability with which the property may be charged, El<.CEPTION: The Commonweallh does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded al the lime Ihat Ihe tax lien is filed, SeE; Act of Decemoor 12. 1994. P,L. 1015. No. 138, BE1EA.SE.!lEJJEtJ Subject to such regulation as lhe Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed 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 thereol; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. IDOJIl.EME.NL.OF ACCOUNt The "Total" column (Column 7) lor each Iype of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed add~ions 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. O.S.. F.F.. C.L. C.N.!. .6% PEA ANNUM (DUE DATE TO PAYMENT DATE) C.1.. G.A" C.A.. S.T. .6'10 PER ANNUM (DUE DATE TO PAYMENT DATE) B.L.. N.E.. G.P.. Mol. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.A.. -1% PEA MONTH OR FRACTJON (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 314 OF '''' PER MOMrH OR FRACTION S.8. U. .314 OF 1% PER MOMrH OR FRACTION R.T.T. .6% PER ANNUM INH 8. EST. . li'};' PER ANNUM LF.T.. F.U.T. .1" PER MOOTH OR FRACTION M.C.A.T. .1% PER MOOTH OR FRACTION O.F.T. .18% 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 on 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 OATE INTEREST RATE DAILY INTEREST FACTOR 1/1182THRU 121311B2 20% .000548 111/83 THRU 121311B3 16"l0, .000438 1/1/84 THRU 12131/84 11% .000301 1/1/85 THRU 12131185 13% .000356 1111B6THRU 12131186 10% .000274 1111B7THRU 121311!l7 9% .000247 1I11S8THAU 12131191 11% .000301 111192 THRU 12131192 . 9% .000247 111193 THAU 12131194 7% .000192 1/1195 THRU 12/31197 9'% .000247 ...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 after January 1, 1982 are subject to a variable interest that changes each calendar year. .--lnterest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)