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HomeMy WebLinkAbout98-04242 t (') ...., 0 = c: = " "" :~ L. :i! "'nt:.:.' rn r;"; E m::!1 ~.-.. -oF.; z( CO ?-. W :DC? -- .~. 0 20 r-:'r-, ---;", :< -." 'T.I ..... -r" ~;;(~.5 :::;: Q(-) .~-ri1 ;"''''c: ~ 3. 5:; \!) -< "'VK. "0 (U,"IIRG,VOOOKlll ... '" Bunl1AU O~ COMPLIANCE OIiPT.lUOa.4S HARRISBURG. PA 111;ZI.()G4S COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE . I N,::;. en- CERTIFIED COpy OF LIEN I 1'1 J-,''") -:- cJ ~-' :;1 '~'. '....--1. " I . .,.."'" \ L'" 1./ ." ,q - .....- . 1. ;)g.l1 g' COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA HARNER,B A 99 FRONT ST WEST FAIRVIEW, PA 17025-3212 SSN: 195.32.2109/000 NolicD Dolo: Juno 30, 1998 NOlico Numbor: 788.202.898.062.5 To tho Prolhonotnry of said cour1: Pursuant to the laws of the Commonwoanh of Pennsylvania, there is herewith lransmitted a cer1ilied copy of a lien to bo entered of rocord in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21108172 10.01-97 10.31-97 938.04 1,160.64 SALES 21108172 11-01.97 11.30-97 721.90 887.50 TOTAL: 1,659.94 2,048.14 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07-10-98 The undersigned. the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania. certifies this to be a true and correct copy of a lien againsl the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such laxpayer and which, after demand for payment Ihereof, remains unpaid. The amounl of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal. or both, as the case may be. . ~a..~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) June 30, 1998 DATE PART 2- TO BE RETURNED TO THE DEPARTMENT OF REVENUE "._~-_....._-~...;.:. , ~. ,. (') ,..., ~ = c. = ;:S ;.~. c.n r t -0 li:1 <- :t n'lrn c::: rn :!J ;~.:;\ Z . I ..t -.l'( C"o) -d~ ~:~::: :0 C> 96 ..... kC.; (' ::::n ... )~(') -0 0-- v-, 20 ::lC. ~7(" -. >e: ".-I"n V. "" .". 9 , (,..\ ~ -- ..., - ~D ~ \D -< C\ ~ t REVK.:J()() (HI6)lREVOOK10I BUREAU OF COMPLIANCE DEPT. 2809048 HARRISBURG. PA 17128-09046 AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SMITH,CHRISTINA C 5215 SIMPSON FERRY RD MECHANICSBURG PA 17055-3500 DOCKET NUMBER: 98-4242 DATE FILED: July 23,1998 EIN: 25.1633717/000 NOTICE NUMBER: 784.309-800.031.7 '* 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 ,17 day of March, 2000. {~O,,;rr- ~ Robert A. Judge, Sr. Secretary of Revenue ~a... ~ Dorothy A. Totton Director, Bureau of Compliance ~ f-j <J i.[) . \.() ~ ~ ::::r- -..... --- -'tt u..<t: <t: OZ Z (/)<t: <t: > <t:~ >W u.. -'=> (/) W> >Z 0 ~ -'(/) (/)W o..z Z> <t: zz 0 Zw Z (/) OuJ 0 We: ti 0 0 :20.. C\l o..u.. I- :2 - :2 u..o a: > O~ 01- ::> I I- OZ e: IZ O. OC uJ u..::> I- ~W I 0 00 <t::2 I- :I: 1-0 0 Wb: :2 l- => e:Cl Z S:<l: (/) <t: ::>Z Zo.. O<t: Ow oti :20 WW :2 I[]) 0 1-:2 0 Z=> -0 REVK.I~O (O.U)lREVOOOKVI COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLiANCE DEPT. 280048 HARRISBURG, PA 11128.()U8 CERTIFIED COpy OF LIEN )'t'V' q<a- 4'd- +,",l 'I" COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ClLl0,) \~\fl\ \, EIN: 25.16337171000 Notice Date: July 6, 1998 Nolice Number: Bl1.727.398.070.1 SMITH,CHRISTINA C 5215 SIMPSON FERRY RD MECHANICSBURG, PA 17055-3500 To the Prothonotary 01 said court: Pursuant to the laws of the Commonwealth at Pennsylvania, thore is herewith transmitted a certified copy 01 a lien to be entered at record in your county, 4I>q.oo Cu..4\ 'Ssg%> Q~I oct 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21508976 12.01,97 12.31.97 2,713.27 3,320.28 TOTAL: 2,713.27 3,320.28 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07.16.98 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer lor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due Irom such taxpayer and which, alter demand for payment thereol, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonweanh of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be, ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGA TEl July 6, 1998 DATE PART I . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS SMITH, CHRISTINA C - NOTICE OFT AX LIEN liledthis day 01 at m. LIENS FOR T AX~ Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Uens 10' 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 01 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 Molor Carriers Road Tax arise under Chapler 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 Decembe, 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. 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 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 Ma,ch 4, 1971, No.2 as amended, 72 P.S. Section 7242. Uens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9915). LIENS FOR TAXES. PENALIlI'MNP-1t:ITERrn GENERAL INFORMATION: Corooration Tax Liens provided under the Fiscal Code arise at the time of sauternent (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. Employer Withholdina Tax Realty Transfer Tax. Sales and Use Tax. Liauid Fuels Tax Fuel Use Tax Motor Carriers Roaci...LlxJmd. Motorbus Ta,x liens are liens upon the franchises as well as real and personal property of taxpayers, but only after 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 dale of entry of record. I'LACE.OLTHE .EILING.NOJJCEEORM PLACE OF FILING: Tho nolice 01 lien shall be liled: (0) In the case 01 Rool Proporly, in tho ollico of Ihe P,olhonotMY 01 the counly in which Ihe property subjocllo the lion is situated and (b) tn tho case 01 Personal Property. whethor tangible or intangible, in Ihe ollice 01 tile Prolhonotary of the county In which tho property subJoctlo Iten is sltuatod. A.UI9MATJC..BEYIVALOf1l0.tlCE.ANO.eBlQRJIY.QE.I'IOIlQE QENEBALRUJ.E: According 10 the Fiscel Code, the Notice 01 Lien Is automatically revived and does not roquire refiling 01 the Notice by the Commonweanh. Any Notieo of Lien liled by Ihe Commonweallh shall have priority to, and be paid in tull, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judir.:ial sale or liability with which the property may be charged. EltQE.EILQl'I; The Commonwealth does not maintain priority of tax lions OVer any oxisting mortgages or liens which are properly recorded al the time that the tax lien is filed. 5.EE.; Act of December 12,1994, P.L. lOIS, No. 138. RELEASE.QEJ.JEN 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 Imposed with respect to any tax If; (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together wilh all interest and costs in respect tllereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed aller a lien is paid. SmLEMENT OF AC.QQJltIT The "Total" column (Column 7) fo, each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed addhions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or selllement of account is made after the interest compulation 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" CN.!. - 6'0/., PER ANNUM (DUE DATE TO PAYMENT DATEI C.t.. GR. CA. S.T, - 6'l. PER ANNUM IOUE DATE TO PAYMENT DATE B.L.. N.E., G.P.. MJ -~. PER ANNUM DUE DATE TO PAYMENT DATE P.U.R.. -1'1. PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.!.T.. E.M.T. - 314 OF 1'. PER MONTH OR FRACTION S. s U. .314 OF 1D... PER MONTH OR FRACTION R.T.T. - 6'l. PER ANNUM INH s EST. . 6'l. PER ANNUM L.F.T.. F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. -1'1. PER MONTH OR FRACTION a.F.T. -1lM.PEAANNUM For alllaxes that are originally dUB and payable on and after January 1, 1982, the PA Department of Revenuewill 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 DATE INTEREST RATE CAlLY INTEREST FACTOR 111182 THRU 1Z131/82 20'1. .OOO~48 1/1183 THRU 12131/83 18..... .000438 1/1/84 THRU 1Z1311S4 11..... .000301 111185THRU 12/31/85 13'l. ,0003M 1/1186 THRU 12/31/86 10'1. .000274 1/1187 THRU 12/31/87 9% .000247 1/1/88 THRU 1Z131/91 11% .000301 1/1/92 THRU 1Z131/92 9% ,000247 1/1/93THRU 12131/94 . 7'1. .000192 1/1/95 THRU 12/31/97 9"'" .0002.7 .--Taxes that become delinquenl on or before December 31;' 1981 will a constant interest rate until the delinquent balance is paid off. --Taxes that become delinquent on or after January '1.1982 are subject variable interest that changes each calendar year. --Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENl) X (DAILY INTEREST FACTOR)