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Home My WebLink About00-06527 REVK-159 (9-95) REVOOOK9 COMMONWEALTH OF PENNSYLVA DEPARTMENT OF REVENUE c:J'G-c,sJ~ BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17129-0946 $' 9 CG pj) CK-.Jf q77 / ~ F;t 10 1015~ EMERSON,SCOT D 3401 ~ARTZDALE DR CAMP HILL PA 17011-7200 ; {T~ V f~~~; :::1.t: t4.JJ 5C> arn l'O '!5 \0 -< To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. CERTIFIED COPY OF LIEN n c s: "Ot'J::' COURT OF COMMON PLE~!eF CUMBERLAND COUNTY, t!5r:;;: PENNSYLVANIA ;::O;c;:-' ~ ' e EIN: 25-1619201/000 28 Notice Date: September 24, 200O::;>C Notice Number: 364-302-500-091-~ C,:) a (", 1"1 -u 1'0 0-, (') =-fl 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 17794157 07-01-99 09-30-99 1 0,00 31.26 SALES 21518436 10-0,1-99 12-31-99 1 75,15 92,93 EMPL 17794157 10-01,99 12-31-99 1 . 539,69 811.74 TOTAL: 614,84 935,93 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 10-04-00 The undersigned, the Secretary of Revenue (or an, authorized delegate) of the ,Comrponwe'alth 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. atter demand for payment thereof,remainsunl"'id, The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES isa 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) September 24, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE "'~ ~~'"""'-'"r:."_'L,""';!J~""''',,';;~li:l-~~~~~~il<>i\H'i'<8',''''''1iii,,'~iiiillti~I~~~~~ilili~""."""'''" COMMONWEALTH OF PENNSYLVANIA VS EMERSON,SCOT D NOTICE OHAX LIEN flledlhls day of at m, LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P .5. Section 1404, as amended. Liens for 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 Re,alty Transfer Tax arise under Section 1112-G 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 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Lierm tor Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C,s, 9615). Lien$ for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, PL 1086, No, 225 Section 1 et. seq" 72 PA. C,S,A. Section 1701 et. seq, (For decendants wtlh 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 March 4.1971, No.2 as amended, 72 P.S, Section 7242, Liens for Motorbus Road Tax arise under Chapler 98 of PA Vehicle Code, (75 PA C,S, 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: GOI:pnration 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. ~nal Inoome ' Tax. Emplo_ver Withholding Tax, Realty Transfer Tax Sales and Use Ta~ Liquid _Fuels-'Tax Fuel Use Tax."Motor Carriers Road Tax and MotClrbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers. but oniy after they have be.en entered and docketed of record by the Profhonotary of fhe county where such property is stluafed and sha.1I not attach to stock of goods, wares, or merchandise regularly used in the ordll1ary course of business of the taxpayer. The lien has priority from the date of entry of record. .. . ~~~ PLACE OF THE ALlNG NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In Ihe case of Real Property, in the office of fhe Prothonotary of the county in which the property subject fo the Hen is stluated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated, AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According fo the Fiscal Code, fhe Notice of Lien is automatically revived and does not require refiling of the Nofice by the Commonwealth. Any Notice of Lien filed by fhe Co1"'monweallh shall have priortly 10, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent jUdicial' sale or liability with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at Ihe time fhat Ihe tax Hen Is filed. SEE: Act of December 12,1994, P.L 1015. No, 138. RELEASE OF LIEN 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 with all -interest and costs in respect thereof; or (2) fhe Ilabiltly has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETIl:EMENT OF ACCOONT The "Total" column (Column 7) for each type of tax Hsted on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions 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 accountis 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. C.S., F.F., c.L., C.N.!. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P.. M.1. - 6% PER ANNUM (DUE D.a;n:TO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & u. - 3(4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH&EST. -6% PER ANNUM L.F.T., EU.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MON'TH OR FRACTION O.ET. -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: DEUNQUBJT DATE INTEREST RATE DAJL Y INTEREST FACTOR 1/1182 THRU 12131/82 20% .000548 1/1183 THRU 1213"1/63 16% .000438 111184 THRU 12131184 11% .000301 111185 THRU 12131185 13".4 .000356 1/1/86 THRU 12131186 10% .000274 1/1187 THRU 12131187 9% .000247 1/1/88THRU12(31191 11% .000301 111/92 THRU 12131192 gol<> .000247 11119$ THRU 12/31/94 7<'k .000192 111195 THRU 12/31198 gok .000247 111f99THRU 12131199 7% .000192 1/1100 THRU 12131/00 8% .000219 ---Taxes thet become deHnquent on or before December 31, 1981 will remain a constant int13rest 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. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DEL/NQUENT) X (DArL Y INTEREST FACTOR) ~~ 'I'll u-.~ -"-~,."~" C';;.; REVK-300 (10-00) REVOOK10 BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17126-0946 AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EMERSON,SCOT D 3401 HARTZDALE DR CAMP HILL PA 17011-7200 DOCKET NUMBER: 00-6527CIVIL DATE FILED: September 26, 2000 EIN: 25-1619201/000 NOTICE NUMBER: 478-910-800-102-8 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Reyenue, 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 28 day of October, 2000. ;f~?: ~ Larry p, Williams Acting Secretary of Revenue ~CL.'::20~ Dorothy A, Totton Director, Bureau of Compliance "''''''~'''"'''''''~'''~"''~i!!I''~~~~~;;::,@ili~~~Illt~ '- 6~ is " !~~2.~ '-7) ;~_=-~ Cj'- ;;i u.<( OZ U>:; <(--1 w>- --J(fJ o..z 2:Z OW ::Eo. ::E - O~ (,)Z u..:J 00 1-0 a:: 0 :JZ 0<( oil! ww ;J:CO 1-:2: 2::J -0 .. <- ~ ~ (2';; g,~ i'c: 2 9 ._~ i .Ji c:> '''''' Co 0 ~ J 'VJ 'S ~ ~ 1..fJ <( Z <( >w --1:J >-z U>W 0 0 Z> 0 Zw I- 0 Wa: 0 C\I 0. 0 :2: u..u.. (fJ a:: 00 -> 2: W ::cl- 0 I- 1-2: (fJ --1W a: 0 <(:2: w wI- :2: Z ;s:a: z<( w o::b ::Eo :2 0 0 >- u.. (fJ ~ C/) o I- >- l- ii: o J: I- ::l < ..... "'-IliIIilIi~~!IIBiIJ~- ~-=.