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)