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HomeMy WebLinkAbout01-0427 FX ,~ "", L, I COMMONWEALTH OF PENNSYL VAN' 0/ - 4d7 DEPARTMENT OF REVENUE ~~ ~<-'~~"";-~ ilq' D'5 RpB"' BUREAU OF COMPLIANCE DEPT. 280946 d4WqDq~OM6 (.ft /6C/JQ3 WARGO, DOUGLAS D 303 HOGESTOWN RD MECHANICSBURG PA 17055-3121 CERTIFIED COPY OF LIEN 0 0 0 C -n g:: (..,. -UOJ > f~~ ;TI COURT OF COMMON PLEAS o~93 x N -em CUMBERLAND COUNTY, Vis,: 1'0 ~.~J9 PENNSYLVANIA 2":' '-'0 ,<0 :r>> -]~:$4 EIN: 23-2515218/000 ~2 :::: 9~ - Z Notice Date: January 7, 2001 - C) ~ Notice Number: 738.546-801-010-2 ~ c..:> ~ (.:> "< To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 . 5 6 7 TAX TYPE ACCOUNT ID TAX TAX : EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21538474 06-01-00 06-30-0e . 1 0.00 39.27 SALES 21538474 . 07-01-00 07-31,00 1 927.13 1,096.89 ., TOTAL: 927.13 1,136.16 . FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 01-17-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania,_ certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDiTiONS or PENALTIES therein due from such taxpayer and which, after demand for paymentthereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a..~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) January 7,2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE __~"-.b.&t'''''''i<,ii.!,~,"",,,~,,C!.;,,;<,,,-i$i'!'"''tj!:,~tliI~~!<!i!t;l'$~,"""~~''I;''",,,*"W}t"+,lJ:"",~gj""~~"!!i"-4i~lI~lw_m~~~:!lmIl\!I~Ii!-lI.ti!ii;r COMMONWEALTH OF PENNSYLVANIA VS WARGO,DOUGLAS D NOTICE OF TAX LIEN filed this day of at 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 ot1971, 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.8. Section 2811-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S, Sectiol1 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 SBq., 72 PA. C.SA 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.8. Section 7242. liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES, PENAL TIES 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 al1d 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. Persohalln~me Tax Em"loyer Withholding Tax Realty Transfer Tax Sales and Use Tax Liquid Fuels-Tax Fuel Use Tax Motor 'Carriers Road Tax and Motorhus Tax liens are liens upon the franchises as weU as real and persona! propel1:y 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 business of the taxpayer. The lien has priority from the date of entry of record. 'lR "IT "' ~ "'diIlII ~ PLACE OF THE FlUNG NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the property subject to the iien is situated and (b) in the case of Personai 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 of Lien is automatically revived and does not require refiling of, the Notice by the Commonwealth. Any Notice ot Lien filed by the. Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale <;:>r liability with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax Jiens 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, PL 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 of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisti~g of payment of the amount assessed together with aU 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 assessed and accrued interest up to the interest computation date on the face of this notice, If payment or settlement of account is made alter 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.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) Col., G.R.. CA, S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E.. G.P., M.l. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. .1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., EM.T. .-3/4 OF 1% PER MONTH OR FRACTION s. &. U. .314 OF 1% PER MONTH OR FRACTION R.T.T. .6"10 PER ANNUM lNH &. EST. .6% PER ANNUM L.F.T., F.U.T. -l'ro PER MONTH OR FRACTION M.C.R.T. - 1% PE.R 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1I1f82 THRU 12/31/82 20% .000542 tltI83 THiiU 12/31/83 16'% .OO04se 111/84 THRU 12/31/84 11% .000301 1/1/85 THRU 12/31/85 13% .000356 1/1!86THAU 12/31/86 10% .000274 1/1/87THAU12/31/87 9% .000247 1/1/B8THRU12/31191 11% .000301 111/92 THAU 12/31/92 9",4 .000247 1/1f93 THAU 12/31/94 7% .000192 1/1/95 THRU 12/31198 9",4 .000247 1/1/99 THAU 12131199 7% .000192 1f1fOOTHRU 12131100 8% .000219 1/1/01 THRU 12/31/01 90/0 .000247 ~nTaxes that become delinquent on or before December 31,1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become deHnquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. .~-Interest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) ~ .-" - -~ ~ , --~, ."__";0'" REVK-300 (8-01) REVOOK10 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 171213-094B COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF RIOVENUE v. AUTHORITY TO SATISFY WARGO,DOUGLAS D 3D3 HOGESTOWN RD MECHANICSBURG PA 17D55-3121 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 01-427CIVIL DATE FILED: January 22, 2001 EIN: 23-2515218/000 NOTICE NUMBER: 608-032-403-082-9 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 costs 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 29 day of August, 2003. (.~ Gregory C. Fajt Secretary of Revenue .'fJ~ Keith J. Richardson Director, Bureau of Compliance IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. TERM, 2003 ~ '--'~~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. WARGO,DOUGLAS D Q /\,,,0/ AUTHORITY TO SATISFY FILED--QI'F1CE OF THE PROTHONOTARY I r J ~ ~ is! I " i I I . [~ , . ~ tt ~ ! c, ~' ~ ~ , ~ !! i I I 200S flt\ Y I 7 I'tH 9: II ('I p- "-'.i'-~: i'.(yur~\r"'I'Y _h...;!\11',.1___'." \.,,1...... ,t,j r)[N;\!SYl\!/\N~A q!;. s:O j)cLDd+ ~ /LLfILfIc,