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COMMONWEALTH OF PENNSYL v;fN'tLb
DEPARTMENT OF REVENUE
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CERTIFIED COPY OF LIEN ~ID ~ ;~-:;.
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COURT OF COMMON PLEAS ~1i5 '~~ 6
CUMBERLAND COUNTY, $8 ~ ?'j:t!
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BUREAU OF COMPLIANCE
DEPT. 280946
r/J CjR'cx:)'"fi)"0946
C~ 1771 LI
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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.
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SECRETARY OF EVENUE
(OR AUTHORiZED DELEGATE)
September 24, 2000
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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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.
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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)
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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
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DOROTif; A. TOTION
Director, Bureau of Compliance
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