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'