Loading...
HomeMy WebLinkAbout00-08654 REVK-159 (9->95) REVOOOK9 I'" '^ I COMMONWEALTH OF PENNSYLVAJ" QJ-a(gCJ-( DEPARTMENT OF REVENUE L , 'C_~~.,~ ,'..!J"'IIi_t;;);J8",~ .-" '"~. BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 jJ q: tJ(J p~ CK:tt q~ 7 D7 Rtt I05WCj CERTIFIED COpy OF LIEN F'i:,.rJ}'Oi-TlCE ex: '. JC~ ";"'J-<';I\:OTARY WHITE,RAYMOND 2l HEMLOCK DR MECHANICSBURG DJR COURT OF COMMON PLEASi"Wut:" I ii ill! 9: 2 i CUMBERLAND COUNTY ' . .., ~ , I. -, PENNSYLVANIA ' CU',;;,,,.' , '''''D D.'~' "'w:::nu-,,', uUi'.'TY PENNSYLVANIA PA l7055-4712 SSN: 209-46-0392/000, Notice Date: December 13, 2000 Notice Number: 327-476-400-120-8 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. t 2 3 4 5 6 7 TAX TYPE ACCOUNTlD TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21154487 01-01-96 03-31-96 1 137.58 242.35 SALES 21154487 04-01-96 06-30-96 1 254.75 443.00 SALES 21154487 07-01-98 09-30-96 1 673,15 1,155.39 SALES 21154487 01-01-97 03-31-97 1 135.06 233.85 SALES - 21154487 04-01-99 . 06-30-99 1 251.40 372.05 SALES 21154487 07-01-99 09-30-99 1 283.32 414.32 TOTAL: t ,735.26 2,880.97 FiLING FEE(S): 9,00 INTEREST COMPUTATION DATE: 12-23-00 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 against the above named taxpayer for unpaid TAX', INTEREST, ADDITIONS or PENAL TIES therein due from such taxpayer and which, after demand lor payment,thereol, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is a lien in lavor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~o-..~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) December 13, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE " '"~". ~~ MUM;: . " , "'.l'~ iIli':fgj,("~" '.~'liffi\.l!i~i!\lI~ijllit~~8ili!~jobl'~:!:t€_"""~'J",:'(c>-a,~,",;f"i~"M"''-'-''';-j(i'.~lm~ik~~f~""'=':M"~~.....c ...........,. COMMONWEALTH OF PENNSYlVANIA VS WHITE,RA YMOND D JR NOTICE OF TAX LIEN flied this day of at m. LIENS FOR TAXES Liens for Corporation laxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, aSilmended. 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 B112-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. "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 0'1 19B2, Act of December 13, 19B2, P.L. 10B6, No. 225 Section 1 et. seq., 72 PA. C.RA. Section 1701 et. seq. (For decendants with date 01 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 lor Motorbus Road Tax arise under Chapter 9B of PA Vehicle Code, (75 PA C.S. 9B15). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation 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. Personal Income: Tax f-mployer Withholding Tax. Realtv Transfer Tax Sales and Use Tax. Liauid FIJels Tax Fuel Use Tax. Motor Ca.rriers Road Tax and Matorbus-Tax liens are Iie'ns upon the,frai,-chises as well as real and- personal property of taxpayers, 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 busil1ess of the taxpayer. The lien has priority from the date of entry of record. .;"".~;~.-,.,.r< ~_~,,~ "' ,~ "-'_.0 ,,,.".__~. _.,,,~."". > ".",.,_~,.,~~~__.t~,"_ PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice oj lien shall be med: (a) In the case oj Real Property, in the office of the Prothonotary 01 the county in which the property subject to the lien is situated 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 to the Fiscal Code, the Notice 01 Uen is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien flled by the Commonwealth shall have priority to, and be paid in full, betore 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 Commonweaith does not maintain priority of tax liens over 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. 13B. 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 re,lease of any lien imposed with respect to any tax it: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all. interest and 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 Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and a.ssessed 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, 1981, interest is imposed at the following rates. C.S., F.F., C.L, a.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) a.I., G.R., C.A.. S.T. - 6% PER ANNUM (QUE DATE TO PAYMENT DATE) B.L, N.E., G.P., MJ. ~6% PER ANNUM (DUE DATE TO PAYMEflITDATE) 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. Be U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH Be EST. - 6% PER ANNUM L.F.T., F.U.T. -1% PER MONTH OR FRACTION M.a.R.T. -1% PER MONTH OR FRACTION O.F.T. - 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: DELlNQUEfIIT DATE INTEREST RATE DAILY INTEREST FACTOR 1/118'2THRU 12131182 200k .000548 1/1/83 THRU 12131183 16% .000438 111184 THRU 12131184 11% .000301 111/85 THRU 12/31/85 13% .000356 1/1/86 THRU 12/31/86 10% .000274 1/1/87 THRU 12131/87 9% .000247 11118aTHRU 12131191 11% .000301 111192 THRU 12131192 9% .000247 1/1/93 THRU 12/31/94 7% .000192 111/95 THRU 12131198 9% .000247 111/99 THRU 12/31199 7% .000192 1/1/00THRU 12131100 8% .000219 ~nTaxes that become delinquent on or before December 31, 1981 will remain a constant,interest rate until the delinquent balance is paid olf. m1 axes that become delinquent on or atter January 1, 1982 are subject to a variable interest that changes each 'calendar year. m Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) . """""~~ ,~~"'~ . . t . "-" "",-, "-':_~~":"!j;1i;l""",,"~.u BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG PA 171211-O~4B COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY REV-300 CM AFP (3-98) ARP 41870 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF WHITE RAYMOND D JR 21 HEMLOCK DR MECHANICSBURG PA 17055-4712 CUMBERLAND PENNSYLVANIA. COUNTY, Docket Number 00-8654-CIVIL Date Filed 12/18/2000 Class of Tax SALES Account Number 209-46-0392/000 Assessment Number 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 effec:tually, 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 WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 19TH day of JULY, 2002. LARRY P. WILLIAMS Secretary of Revenue f)-~ a.. ~ DOROTHY A. TOTION Director, Bureau of Compliance ; ,.,':,.,;__if",'",,,;'.'-" D~~I!lW:ih."",",:",_,~;,,,,,:,#';',;~*-1illl';4'5~"!ii:&i~,,;;_';,J\""";",,),~~)"'o_\"cNf:,c ;,-:-,i"_,.,+,.:.,o::;,..'''''''','-f_:','!'_1),,;....;'',~IWI.Ui~;~OOilli!r\'~k!llii~~"'$Mffl~~.Jlllt "<"'~tl~ r < Z < ::i < ,t/l >- Z .C( Ul IW Z ~ ...I Z w 111. w ...J ::J >- D.. >- Z LL Z ~- Ul w Ul 0 Z > i= ::!; z w ::!; z :i w a:: < ::J a:: a. Ul '0 a w LL LL a 0 a ILL 0 I- a :> l- I- ~ 0 :J: Z II- I- w ~ 10:: ...J ::!; ~ a ::J lr: :J: 0 ;: u < I- Z a. ::J IW a w < :I: ::!; 0 If- ::!; :~ a 0 0 z _.I,~,. ~.'" ._~J~ ~"_ _,~_. ",'. ~~_.>,~,~J - -"'~- - .'- ,- ~""','."'",-., ,... \-' --l v, <..>\ "'" ~ ~ ~ 'l' lr, 'a ~ r o ~ -00:; nlr; ZJ:: ~~: r'c~c '< .' ;:;2; )> ';.-::-.~ c_ -=~ -< "'~'""''''~ ,. ~~ '-i C> '1-.':' ~'/I ,- ,-- i- 1'0 1'0 f1~ -x::+! ~:~>~ :--1 J."" :D -< -u => (::> il'