HomeMy WebLinkAbout03-1583REVK-158 (8-01) REVO001~
BUREAU OF COMPLIANCE
DEPT. 280948
HARRISBURG, PA 17128-0948
EARTH NORKS PRO LANDSCAPE
JEFFREY j NOPHSKER
P O BOX 791
CANP HILL PA 1701!
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
SERVZCE
CERTIFIED COPy OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
LIN: 25-1762591/000
Notice Date: March 16, 2003
Notice Number: 872-512-403-031_1
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.
I PERIOD
EMPL ~- ..... BEGIN
18208504_j 04-01.02
4 5
PE~R]~OD I N~U'I~'R
06-30-02 I 1
TOTAL:
FILING FEE(S):
TAX
DUE
194.59
769.95
964.54
TOTAL
DUE
303.57
1,111.37
1,414.94
14.~-~'
INTEREST COMPUTATION DATE: 03-26-03
The undersigned, the Secretary of Revenue or an ·
copy of a lien against the abov ( autho.nzed delegate of the C .
e named taxpayer for unpa,d TAX INTE~)~ST, AD~)~Tr~L~e~a.l~°~,P,e.,.n,n._s..yl.v. anla., ce. rtifi.es this to be a true an correct
· ' v,,,., u, rc~'~LH~-~ tnereln aue from such taxpayer a~ which,
after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in
Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. favor of the
(OR AUTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
Mamh 16, 2003
DATE
COMMONWEALTH OF PENNSYLVANIA
VS
EARTH WORKS PRO LANDSCAPE SERVICE
JEFFREY J NOPHSKER
filed this
NOTICE OF TAX LIEN
at
day of
m.
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. Section 8112-C, as amended.
Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act,
72 P.S. Section 261 l-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).
Liens for Inheritance Tax and Estate Tax arise under the Inheritance and
Estate Tax Act of 1982, Act of December 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.).
· for State or State and Local Sales, Use and Hotel Occupancy Tax and
Liens , . · Taxes and Fees arise under Section
Public Transportation Assistance Fund
242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242.
Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815).
IEN F T PENALTIE AND INT RE T
GENER.A.L I I ;/ided under the F.isc.al Co.d.e a_r o~)hf
~t~ and are liens upon tl~e.?anc.n,se,,s_~ .... ~f Lien ~vith a
settlement {.asse~.~,,,..,_/__ ,....~.,,r nnfi~.A. The ming oT a muL,~=
real and personal, w~ n no ~u~ , , , ·
county Prothonotary is not a requisite, and the lien remains in full force and
validity without filing of revival until paid.
Jj:tb~3G~~ are liens on real estate which continue until tax is paid.
n' i' '~ ~' s~a~eli~ns upon th~ francJ-~i~e.~as ~vel! ~s_~eaaln~ldocPl~e°dnoalf
~,~fnrh, R I ax lien · '- -'---. have peen ememu . ~
" ' - ....... h~t onlv aner t.ey . ~. :_ ~a,,ata(t uno
prooerty o1' taxpuye~, ~- .'-,- ...... ~,, ,~here such property ,o.o,,~ _. ~_
rec~)rd by the Prothonotary OT me ~,,,~ ....
shall not attach to stock of goods, wares, or merchandise regulany use(~ m u~u
ordinary course of business of the taxpayer. The lien has priority from the date
of entry of record·
PLA E F TH FILIN N TIC FORM of Real
pLACE OF FILING: The notice of lien shall be filed: (a) In the case
onotar of the county in which the property
· rice of the Proth Y I Pro e whether
roe in the o · case of Persona p rty,. .
p ~..p_ert~j~ ~,, ien is situated and (b) !n..the~( ........... f the county In which
~rblo~e°;nstua~;c~ ~ 'l?e ~ ?s
AT ATIC ~1 Code, the Not!.ce.of L?n..is
- N RUL~ Accorcling to [?e r~a, ~,,~ of the Notice oy the
ed and does not require
Commonwealth Any Notice of L en filed by the Commonwea th shall have
· · · ore an other obligation, judgement, claim,
riority to, and. be .p. ai~d ~,~ ~besfuObsen~Yent judiciaJ sale or liabili~.~wi~t~__w~hi, c~h~
tPien, or estate is sa. tls~e.o ,~u_,~ o;¥~..~1~O~' The Commonwealm
the roe may De cn.a. rgeu. ~~ mortc~anes or liens wmcn are
mainPt~iPn prtrYirk~rity .of .t~.~_~,~s.. Otl~e~r t~Yt~xX[r;;'~s file~.= ~ Act of December
oroperly recordecl a[ me m ,,~
~2, 1994, P.L. 1015, No. 138.
· Secretary or his delegate may prescribe, the
Subject to su,c.h r .egutati.on_a_s. ~e ..... certificate of release of any lien i.mp. osed.
Secretary or hiS oelegate m. U.y.~==¥?_~.. ....~ satisfied satisfaction consisting o~
payment of the ........ become legally unenforceab ·
e liaDIIKy ~ '
thereof; or (.2) th ....... = ..... ted after a lien is paid.
Interest on L;orporatlon/ax~ ~ w,,,~-u
or each type of tax listed on this Notice of Lien
The 'Total" column (Colu.m.n 7)~f ._ ,~, .... m n us assessed additions and/or
. ' the balance ot Ta~. uu~ [,~,~,~,:_,,.,_--~ ~,,,, ~, th~. i erest computation
compr!ses ..... ~H ~n accrued ir~tu~o~ ,~, ~._ _nt _
penalties, uno a~o ...... d
date on the face of this notice.
If 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.
R ANNUM (DUE DATE TO PAYMENT DATE)
- 6% PE TO pAYMENT DATE)
C.$., F.F., C,L., C.N.I. - 6% PER ANNU~ (.D_,U?, D~A~E~ 'tO pAYMENT OATE)
C,I,,G.R,C.A, S.T. UM Uu~u~'
- 6% PERANN [ ---~,~'~n~ ~n E DATE TO PAYMENT DATE)
p.U.R.. - 314 OF 1% PER MONTH u~ r _r~.~
p.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FHA~
S. & U. - 6% PER ANNUM
R.T.T. - 6% PER ANNUM
INH & EST. - 1% PER MONTH OR FRACTION
LF.T., F.U.T. - 1% PER MONTH OR FRACTION
M.C.R.T. - 16% PER ANNUM
O.F.T.
ori ina ly due and payable on and after January 1,1982,
For alt taxes that are. ng ..... ,~.,~,= ,~ilv interest on all tax
the PA Department ot Hevenue wm ~,~,,~,=
deficiencies using an annual interest rate that will vary from calendar year.
Interest is calculated on a daily basis at the following rates:
INTEREST RATE DAILY INTEREST FACTOR
DELINQUENT DATE .000548
20% .000438
1/1/82 THRU 12/31/82 16% .000301
1/1/83 THRU 12/31/83 11% .000356
1 I1/84 THRU 1 2/31/84 13% .000274
1/1/85 THRU 12/31/65 10% .000247
1/1/86 THRU 12/31/86 9% .000301
1/1/87 THRU 12/31/87 11% .000247
1 I1/88 THRU 12/31191 9% .000192
1/1192 THRU 12/31/92 7% .000247
111193 THRU 12/31194 9% .000192
1/1/95 THRU 12/31198 7% .000219
1/1/99 THRU 12/31199 8% .000247
1/1/00 THRU 12/31/00 0% .000164
.000137
1/1/01 THRU 12/31/01 6%
1/1102 THRU 12/31/02 5%
111/03 THRU 12/31103
---Taxes that become delinquent on or before December 31,1981 will rema
a constant interest rate until the delinquent balance is paid off.
---Taxes that become delinquent on or after January 1, 1982 are subject t¢
variable interest that changes each calendar year.
---interest is calculated as follows:
ST = BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
INTEDREE~.INQ~ENT) X (DAILY INTEREST FACTOR)
REVK-300 (8.01) REVOOK10
*'
BUREAU OF COMPLIANCE
DEPT. 280948
HARRISBURG, PA t712B.()94B
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
AUTHORITY TO SATISFY
EARTH WORKS PRO LANDSCAPE SERVICE
JEFFREY J NOPHSKER
1413 ARCONA RD
MECHANICSBURG PA 17055-6722
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER: 03-1583
DATE FILED: April 7, 2003
EIN: 25-1762591/000
NOTICE NUMBER: 754-491-005-020-4
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 co~:ts 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 04 day of February, 2005.
~
(~ --r
Gregory C. Fajt
Secretary of Revenue
Keith J. Richardson
Director, Bureau of Compliance
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