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REVK.15t (W5HREVOOOK'1
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
.
BUREAU OF COMPLIANCE
DEPT.210ioC6
HARRISBURG. PA 111~1~"5
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CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
I.,.......
,,.-,
FAILOR ,pARKER E
441 CROSSROAD SCHOOL RD
CARLISLE, PA 17013-9449
EIN, 25.1259704/000
Notice Date: June 30, 1998
Notice Number: 787.587.698.062.5
To the Prothonotary of said court: Pursuant to the laws of the
Commonwea~h of Pennsylvania, there is herewith transmitted a certifiod
copy 01 a lien 10 be entered ot record in your county.
C\.L ;\. '85CJSO I'f. tpqol 'G
2 3 4 5 6 7
ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21074304 01.20.41 01.20.41 392,83 845.36
SALES 21074304 03.10.41 03.10.41 228,03 393.30
SALES 21074304 08.09.41 08.09.41 106,27 198.91
SALES 21074304 10.31.41 10.31.41 0,00 12.13
SALES 21074304 11.28.41 11.28.41 781.00 1,607.38
SALES 21074304 10.01.83 12.31.83 52,27 71.03
SALES 21074304 07.01.86 09.30.86 331.20 837.32
SALES 21074304 04.01.87 06.30.87 244,80 601.90
SALES 21074304 10.01.87 12.31.87 416,93 1,005.71
SALES 21074304 07.01.88 09.30.88 0,00 50.90
SALES 21074304 01.01.89 03.31.89 480.42 1,092.93
TOTAL: 3,033.75 6,716.87
FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 07.10.98
The undersigned, the Secretary of Revenue (or an authorized delegate) 01 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 PENAL TIES lherein due from such laxpayer and which,
after demand for paymentlhereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of lhe
Commonwea~h of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
~a..~
SECRETARY OF EVENU E
(OR AUTHORIZED DELEGA TEl
June 30, 1998
DATE
PART 1 . TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
FAILOR,PARKER E
NOTICE OFTAX LIEN
filedlhis
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LIEtlS.fO.B..IAXE.s
Liens for Corporation Taxes arise under Section 1401 01 tho Fiscal Code. 72
P,S. Soction 1404, as amendod,
Liens for Personal Income Tax and Employer Withholding Tax arise under
Section 345 01 Iho Tax Reform Code of 1971, 72 P,S, Seclion 7345, as
amended.
Liens for ReaUy Transler Tax arise under Seclion 1112-C of Ihe Tax Relorm
Code of 1971,72 P,S, Section 8112-C, as amended,
Liens for Liquid Fuels Tax arise under Section 13 of tho Liquid Fuels Tax Act,
72 P,S. Section 2611-M, as amended.
Uens for Fuel Use Tax arise under Section 13 ollhe Fuel Use Tax ACI, 72 P.S,
Section 2614,13, as amended.
Liens for Motor Carriers Road Tax arise under Chapler 96 of the PA Vehicle
Code, (75 PAt C.S. 9615).
Liens for Inheritance Tax and Estate Tax arise under the Inheritance and
Eslale Tax Acl of 1982, Acl of December 13,1982, P.L, 1086, No, 226 Seclion
1 el, seq., 72 PAt C,S.A. Seclion 1701 el. seq, (For decendanls wilh dale 01
death prior to December 13, 19B2, liens arise under the Inheritance and Estate
Tax Act 011961, 72 P,S. Section 2486 - 101 el. seq.).
Liens for Slale, or Slale and Local Saies, Use and HOlel Occupancy Tax and
Public Transportation Assistance Fund Taxes and Fees arise under Section
242, Acl of March 4, 1971, No, 2 as amended, 72 P.S, Seclion 7242,
Liens for MOlorbus Road Tax arise under Chapter 98 01 PA Vehicle Code, (75
PA C,S. 9815).
LIENS FOR TAXES, PENALTIES AND INTeElfID:
. GENERAL INFORMATION,
~poration 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
validily withoul filing 01 revival until paid.
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
Personai Incom~ Tax. Empiover Wilhholdinaa;a~ R;a~~ ~.':r~s~,:: Tax Sales
and Use Tax Llourd Fuels Tax. Fuel Use T . at r r Ie ad Tax anq
Motorbus Tax liens are liens upon the franchises as well as real and personal
property of laxpayers, bul oniy aller they have been enlered and dockeled 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 cours& of business of the taxpayer. The lien has priority Irom the date
of entry of record.
PLACE Of. THE fiLING NOTICE fORM
PLACE OF FILING: Tho nollco 01 lion shall bo "Iod: (a) In Ihe Cllse of Real
Proportv, In tho olhcQ 01 tho P,othonolary 01 tho county In which tho prororty
subjoct to tho lIon IS situalod Lind (b) in tho caso of Porsonal Proporty. whether
t.lnglblo Of intangiblo, III tho offlco olltlo Prothonotary 01 tho counly in which
tho proporty subjoct 10 lion is Sllu.lled.
AUTOMATIC REVIVAL OfNOTICEAND.f'R10RlTY.OI'.NOTICE
GENERAL..RULE: According 10 Iho Fiscal Code, lho Nolico 01 Lien Is
aulornalically rovlvod and doos nol ,squire roliling 01 tho Notlco by the
Commonweanh, Any NOliee 01 Lion filed by Ihe CommonweaUh shall have
pllorily 10, and bo paid in tull, boloro any olher obligalion, judgomonl, claim,
Iten, or ostate is satisfied from a subsequent judicial solo or liability wilh which
Iho Ploporty may bo charged, EXCEeIlON; The Commonwoallh does nol
maintain priority 01 tax lIons over any existing mortgages or lions which are
Ploporly recorded allhe lime Ihallho lax lion is filed. SEE.: Aclof Docember
12,1994, P,L. 1015, No, 136.
RELEASE..QELIEN
Subject 10 such rogulation as the Secretary or his delegate may prescribe,lhe
Secrelary or his delegale may issue a certificale of rel08so 01 any lien imposed
with respoct to any tax if: (1) the liability is salisfied, salisfaction consisting of
paymenl 01 the amount assessed together with all interest and costs in raspect
thereol; or (2) lho /iabilily has become legally unenlorcoable. EXCEe.IJQ/'/;
Inlerest on Corporation Taxes is computed aller a lien is paid.
SmLEMEHLQEAC.CO_UNI
The "Tolal" column (Column 7) lor each Iype ollax Iisled on Ihis NOlice of Lien
comprises Ihe balance of Tax Due (Column 6) plus assessed addU ions andlor
penalties, and assessed and accrued inlerest up to the interest computation
date on the face of this notice.
If payment or setUement 01 account is made after lhe interest computation date,
the paymenl must include the lien filing costs and accrued interest from the
interest compulation date to and th,ough tho payment date.
For any delinquent taxes due on or belore December 31, 1981, interest is
imposed at the following rates.
C.5.. F.F" C.L.. C,N.!. -~. PEA ANNUM (DUE DATE TO PAYMENT DATEl
C.I.. G.A.. CA, 5.T. .~. PEA ANNUM (DUE DATE TO PAYMENT DATE
BL, N.E.. Q,P., M.I. . 6"'.. PER ANNUM (DUE DATE TO PAYMENT DATE)
P.U.R.. '1';' PER MOf\lTH OR FRACTION (DUE DATE TO PAYMENT CATE)
PJ.T" E.M.T. - 314 OF 10/. PER MONTH OR FRACTION
S. g U. .314 OF 1';' PEA MONTH OR FRACTION
R.LT. .~. PER ANNUM
INH a EST. - 6'. PER ANNUM
LF.T.. F.U.T. '1'. PER MONTH OR FRACTION
M.C.R.T. '1'. PER MOf\lTH OR FRACTION
Q,F.T. . un. PER ANNUM
For all taxes that are originally due and payable on and after January 1, 1982,
the PA Department 01 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 DATE INTEREST RATE CArL Y INTEREST FACTOR
1/1/82 THRU 12131182 20'1. .000'48
l1l1e3 THRU 12131183 16'. .000438
111184 THRU 12131184 11''", .000301
1'1/85 THRU 12131185 13% .0003'6
111186 THRU 12131186 10"';' .000274
111187 THRU 12/31187 9% .000247
1/1/88 THRU 12131191 11'. .000301
111192 THRU 12131192 9':1. .000247
111193THRU 12/31/94 7'. .000192
1I1/95THRU 12131197 9<'';' .000247
~uTaxes that become delinquent on or before December 3t, 1981 will remain
a constant interest rate until the delinquent balance is paid off.
~.-Taxes that become delinquent on or after January I, 1982 are subject to a
variable interest that changes each calendar year.
...Interest is calculated as follows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)