Loading...
HomeMy WebLinkAbout00-06532 REVK-159 (9-95) REVOOOK9 - COMMONWEALTH OF PENNSYL v;fN'tLb DEPARTMENT OF REVENUE ~ n ",' - (Q53;). ~ 60. e::: 0 -n CERTIFIED COPY OF LIEN ~ID ~ ;~-:;. 6.iS:::: ~ :;: ~I' COURT OF COMMON PLEAS ~1i5 '~~ 6 CUMBERLAND COUNTY, $8 ~ ?'j:t! PENNSYLVANIA ~.~ i5fri ~ >::1 W :n o -< '"". '. "--'~_~.'i BUREAU OF COMPLIANCE DEPT. 280946 r/J CjR'cx:)'"fi)"0946 C~ 1771 LI RFtlOI5\) HEISHMAN, RANDY L 2 S HANOVER ST CARLISLE PA 17013-3306 EIN: 23-2875612/000 Notice Date: September 24, 2000 Notice Number: 364-925-200.091-9 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. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80384701 01-01-00 01-31-00 1 3,84 90.40 SALES 80384701 02-01-00 02-29-00 1 3.37 60.53 SALES 80384701 03-01-00 03-31-00 1 3,61 44,34 SALES 80384701 04-01-00 04-30-00 1 481.65 592,22 TOTAL: 492.47 787.49 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 10-04-00 The undersigned, the Secretary of- Revenue (or an authorized.deIE;llgate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct <;cpy.ola lien against the above named taxpayer lor unpaid TAX, INTEREST, ADDITIO!'JS or PENALTIES therein due from such taxpayer and which. after demand lor payment thereof, remains unpaid, The amounJ df 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-. ':::Z a ~ SECRETARY OF EVENUE (OR AUTHORiZED DELEGATE) September 24, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ";" ,-}."'~--?' :;-;~ ~~~~'bu,5--lli~""".2rdM-!i!i;Jliffl~~aiil;,~Mi<~H-l;-I:~illi!iiill"djtFN~,:;;,,',j;;i~i,~h-jHi"-'1-h",J\bin~l~ool~i~mMlliWltl!!ffi....b.. ~, ...-_-~ ~""'~~""""'jLij~"","!iiiliciJ~U~~-~ COMMONWEALTH OF PENNSYLVANIA VS HEISHMAN, RANDY L NOTICE OFT AX LIEN filedlhis day of af m, LIENS FoR TAXES Liens for Corporation Taxes arise under Section 1401 of the 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 Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112~C of the Tax Reform Code of 1971,72 P.S. Sedion 8112-C. as amended, Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P,S, Sedion 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 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 Ad of 1982, Ad of December 13. 1982, P.L. 1086,No, 225 Sedion 1 et. seq., 72 PA, C.S.A, Sedion 1701 et. seq. (For decendants w~h date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Ad of 1961, 72 P,S. Sedion 2485 - 101 et. seq,). Lien!> for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Ad 01 March 4,1971. No, 2 as amended, 72 P.s. Sedion 7242, Lien$ for Motorbus Road Tax arise under Chapter 98 of PA Vehicte Code, (75 PA C.s, 9815), LIENS FOR T AXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax: Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon th~ franchises and property, both real and personal, with no further notice, The fHing of a Notice of Lien wnh a county Prothonotary is not a requisite, and the lien remains in full force and validitywnhout filing of revival until peid, Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Emplo,ver Withholding Tax Rea/(y Transfer Tax Sales and Use Tax. Liquid Fuels Tax Fuel Use TaX Motor ~rriers Rbad- Tax and Motorbus Tax liensars liens upon the franchises.as well as real and_personal property of laxpayers, but only after they have been entered and docketed of record by the Prothonotary of Ihe county where such property is s~uated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordil"lary course of business of the taxpayer. The lien has priority from the date of errtry of record. ~~< . ~ ~-~~,~'. ",~" ~-,,-> '" , -~, . -l,~ PLACE OF THE RLlNG NOTICE FORM PLACE OF FILING: The nolice of lien shall be filed: (afin the case of Real 'Property, in the office of Ihe Prothonotary of the county in which the property subject 10 the lien is s~uated and (b) in the case 01 Personal Property, whether langible or intangible, in the cffice of the Prothonotary oOhe county in which the property subjed to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORItYOFNOTlCE GENERAL RULE: According to the Fiscal Code, the, NotiC!> ,of Lien is automaticaiiy revived and does not require refHing o("t~e ,Notice by the Commonwealth. Any Notice of Lien fiied by the Commo~\NeMhshall have 'priority to, and be paid in full, before any othet obligatio~,,judge~ent, ctaim, lien or estate is satisfied from a subsequent judicial sale ,or liabil~yw~h which the 'property may be charged, EXCEPTION: The Com~onwealth does not maintain priority of tax liens over any existing- mortgages er li$ns which are properly recorded al the lime that the tax lien 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 ()f any lien imposed with respect to any tax if:- (1) the liability js satisfjed, satiSfaction :consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) fhe liabHity has become legally unenforceable, EXCEPTiON: Interest on Corporation Taxes is computed after a lien is paid. SEITLEMENr OF ACCOUNT The "Total" column (Column 7) for each type of lax listed onthis,Notice of Lien comprises Ihe 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. " 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. C.S., F.F., C.L, c."!.1. - GOA:. PEHANNUM (DUE DAttTO PAYMErlI'T DATE) C.I., G.R., C.A.. S.l. -6% PER ANNUM (DUE DATE. TO PAYM~DATE) S.L., N.E., G.P., Mol. - 6% PER ANNUM (DUE DATE. TO PAYMENT DATE) P.UR. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMeJTDATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION s. 8; U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - GO'" PER ANNUM INH 8; EST. - 6% PER ANNUM LET., EU.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION a.F.r. -18% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, fhe PA Department of Revenue will calculate daily interest on all fax 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 DAILY INTEREST FACTOR 1/1182 THRU 12131182 20% .000548 1/1/83THRU 12131/83 16% .000438 1/1/84 THRU 12131/84 11% .000301 1/1/85 THRU 12131/85 13% .000356 1/1186 THRU 12131186 10% .000274 1/1/87 THRU 12131/87 9"k .000247 111/88THRU 12131/91 11% .000:301 111192 THRU 12131/92 9"k .000247 1l1f93THRU 12'31194 7% ;000192 111195 THRU 12131/98 9% .000247 111/99 THRU 121:31199 7% .000192 111/00 THRU 12131/00 8% .000219 ---Taxes that become delinquent on or before December 31,1981 will remain a constant interest rate until the delinquent belance 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 DELINQUENT) X (DAILY INTEREST FACTOR) ~':i',;a~.'4!:-it';"f:,~o;;;"'t,,;;::O'o"'~ ,~~. , '" , " ~ .,"",~, ':.I ~\'i BUREAU OF COMPLIANCE DEPT. 280946 HARRIS6URG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY REV-300 REISSUE eM AFP (3-96) REISSUE ARP 09581 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF HEISHMAN, RANDY L 2 S. HANOVER STREET CARLISLE PA 17013-3306 CUMBERLAND COUNTY, PENNSYLVANIA. Docket Number #00-6532 CIVIL Date Flied 9/26/2000 Class of Tax SALES Account Number 23-2875612/000 Assessment Number 01/01/00 TO 04/30/00 TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges having received of the Defendant above named, full payment and satisfaction of the above captioned Lien/Judgement Note, with the Interest and costs thereon due it; and desires that satisfaction be entered upon 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 Plantiff, 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 so doing, this shall be your sufficient warrant of authority. IN TESTIMONY WHE:REOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 26TH day of JUNE, 2003 'Origina! Dllte of Satisfaction: 4/2/2002 GREGORY C. FAJT Secretary of Revenue ff~ a.~ DOROTif; A. TOTION Director, Bureau of Compliance ..""-';'-';";"c";_:,-,''''-''''-' ~'1i0!it~i,.~)mi'>ii!l+j,,:,'''''lii^%'<"~tH'i<'!i!iii''ffi:Wi''''''''I;_~,'''f"'>I';:'~~1>-,t~"';'ih~i\,,;,;'~0if,~4-,",~,,"I,!<~,Q;J,~,,';;'A4JAtU~iIIl!lb!~~ll - '""~~ -,~~ ~-- >- ~() ~ ~ ~ ,- we: ES<= <..)~~ ;;c o~ -1. ' ~~~ 0... Cl~ - - ~ ~1~ """ ?~ "J -~ tE~,::~ CC(5 IJ'o Z 'J..l (:t: .--'.. ~") 0:.\0.:. ~ ~- -0 :a; LL. c") ::> e 0 ,:;;J 0 lJi & ~ < z ~ < tIJ >- Z < tIJ W Z ~ W -' Z ll. W >- :::l >- ll. Z u.. Z tIJ W tIJ 0 ~ z iij i= :E :i z < :E z w 0:: tIJ 0 :::l 0:: ll. u.. U 0 W u.. 0 0 U I- 0 :> l- ll.. I- ~ 0 :t Z ~ ~ w it: < :E 0 :::l W ~ :t 0 ;= ~ I- U Z :::l W 0 W < :t :E c I- :E ~ 0 u 0 z , " _k~", ,_"~ ,., ~,,- " .-' ,-,>.~ '" _c< '~', "_~" x>" '~'_~~,' ".~- ~_'"_''''~'c_'''~M "~~ ,-, ~ it I: , [: I I: I I: , I I _-<_,Pi