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Home My WebLink About00-08285 REVK-159 (9-95) REVOOOK9 . . , -,-,----;i COMMONWEALTH OF PENNS L: ~- <g";)O'O (A;J.<Y, 'I DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN BUREAU OF COMPLIANCE DEPT,280946 HARRISBURG, PA 17128-<1946 11 1/XJP-D C KJtq1(j)() R:tY I o Ll3ho (} ',-~. /,r", "'\ ',- ,{t\r~:Y' COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 00 M01,1?8 :\",,: I:;' " -j ;,,[ -J' '. JUAREZ,DAVID K-MART PLZ SHIPPENSBURG PA 17257 EIN: 25-1616623/000 Notice Date: November 20, 2000 Notice Number: 325-298~400~ 111-5 C' I' '.. 'i.dry'iut::!-i:../\i\0 (';)j !NT'y PENNSYLVlWI;\ , 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 21543448 02~01-98 02~28-98 1 1,541.57 2,303.24 SALES 21543448 03-01-98 03.31~98 1 127.50 703.95 SALES 21543448 05-01-98 05-31-98 1 0.00 491.52 SALES 21543448 03-01-99 03-31-99 1 0.00 117.56 . TOTAL: 1,669.07 3,616.27 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 11-30-00 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien a9ainst the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of 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... ,=,-.,~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) November 20, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ~iliil~~~6~jij:S~!l!M/!l!IjjjilO~_~~~jie1'i!1;j"i!iiIilt.!fiiiI1iI~i~I&'MJIliI~Jii(t;:l;;Y{"t_~~~~ ""-'~iIIiI"", ~'~-'~Ilof!I~IM~'- ~'." .... ,ifilil:filiidi!!l!r"" COMMONWEALTH OF PENNSYLVANIA VS JUAREZ, DAVID NOTICE OF TAX LIEN liledthis day 01 at m. LIENS FOR TAXES Liens for Corporation Taxes arise wnder 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 811 ~~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. Sectio~ 26,14.13, 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 01 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 7?- 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.). 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. Uens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR T AXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax,Liens provided Ullder the Fiscal Code arise at the time of settlement (assessment) and are li$ns 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. Personal Income Tax, ,Emolover Withholdin9 Tax .Realtv Transfer Tax Sales and Use Tax Liquid Fuels Tax, Fuel Use -Tax:,'Motor Carriers Road Tax and Motorbus Tax"liens are,liens,upon:the franchises as w.ell as real and,pe.rsonal property of taxpeyers, but only after they have been entered and docketed 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 course of business of the taxpayer. The lien has priority from the date of entry of record. -',~""'" "''',' ~',~ ,,~h ," >, ~"", I,~-"',^''''n~'' ,,~, -~;","",-~""," .,~_, _'",,'.'"_, c .."'" ._~ "'''' _,~, ,"'-"" ilUflI!_- "L PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be liled: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the property subject to the Hen is situated and: (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the (::ounty in which the property subject to lien is situated. AUTOMATlCRBnVALOFNOTlCEANDPR~RrrYOFNoncE GENERAL RULE: According to the Fiscal Code, the Notice 01 Lien is automatically revived and does not require refiling of the Notice by the Commonweallh. Any Notice of. Lien filed by the Commonwealth shall have priorITY to, and be paid in lull, 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 ov~r any existing mortgages or liens which are properly recorded at the time 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 certifi~~e of releasepf ~ny 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 an~ costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid, SETTLEMENT OF ACCOUNT The "Total': column (Column 7) for each type of tax listed on this No'llce 01 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 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, 198,1, interest is imposed at the following rates. C.S., EF., CL, C,N.L .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.L, GR, CA, S.T. .6% PER ANNUM (DUE DATE TO PAYMEm DATE) BL, N.E., G.P., M.1. .6'0/0 PER ANNUM (DUE DATE TO PAYMENT DATE) P.UR, -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.t.T., E.M,T. - 3f4 OF 1% PER MONTH OR FRACTION 5, & U, . 3f4 OF 1% PER MONTH OR FRACTION RT.T, -6% PER ANNUM INH&EST. -6% PER ANNUM L.ET., F .UT - 1% PER MONTH OR FRACTION M.C.R T. . 1% PER MONTH OR FRACTION OFT. -18% PERANNUtJI 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111182 THRU 12131182 1!1f83THRU 12131183 111184 THRU 12131184 1/1185 THRU 12131185 1/1186THRU 12131186 1/1f87THRU 12/31187 1I1188THRU 12131/91 1/1192 THRU 12131/92 1/1193THRU 12/31194 1I1J95THRU 12131/98 1I1199THRU 12131/99 1I1100THRU 12131100 20% 16% 11% 13% 10% 9% 11% 9% 7'r, 9% 7% 8% .000548 .000438 .000301 .000356 ,000274 .000247 .000301 .000247 .000192 ,000247 .000192 .000219 M..Taxes that become delinquent on or before,De~mber:31, 1981 will remain a constant interest rate until the delinquent bala':lce is paid 'off. .MM Taxes that become delinquent on 'or after January t, 1982 ,are subject to a variable interest that changes each calendar year. -M-lnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAlP) X{NUMBER OF DAYS DELlNQUEN1) X {OAlL Y INTEREST FACTOR) , ,~," ~- ,~ t