HomeMy WebLinkAbout01-1677 FX
REVK-159 (9-95) REVOOOK9
ANDREWS, JOHN M
1 HILLTOP DR
CARLISLE PA 17013-7847
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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CERTIFIED COPY OF LIEN Fic\)-~:!~;~:ii'Ti'R'I
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COURTOFCOMMONPLEJill~o22 PM \:f\G
CUMBERLAND COUNTY, U I ,,"
PENNSYLVANIA ,-, ;ii' \D CO\.l\'\\'1
C\JM~~NKWN'S"~' YAN\{l.
SSN: 218.62.6315/000 r~ ,1\..
Notice Oate: March 11, 2001
Notice Number: 945.539.801.030-6
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To the Prothonotary of saId :t:/) 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,
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BUREAU OF COMPLIANCE
DEPT. 280946
HARRISBURG, PA 17128-0946
1 2 3 4 5 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PERIOO PERIOO NUMBER DUE OUE
BEGIN END
SALES 21562167 01-01.00 03.31.00 1 81.92 123.38
SALES 21562167 04.01.00 06-30.00 1 407.53 564.71
TOTAL: 489.45 688.09
FILING FEE(S): 9.00
INTEREST COMPUTATION OATE: 03-2Hl
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, AODITIONS or PENALTIES therein due from such taxpayer and which,
aUer 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. \~
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
March 11, 2001
DATE
PART 1 . TO BE RETAINEO BY RECOROING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
, ANDREWS,JOHN M
NOTICE OF TAX LIEN
filed this
day of
at
m.
LIENS FOR TAXES
Liens for Corporation T~xes 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 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 of 1982, Act of Oecember 13, 1982, PL 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,),
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.
Liens for Motorbus Road Tax ari~e under Chapter 98 of PA Vehicle Code, (75
PA C.B. 9815).
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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 reguisne, and the lien remains in full force and
validity w.hout filing of revival unlil paid,
lnhernance Tax Liens are liens On real estate which continue until tax is paid.
Personal Income Tax Employer Withholding Tax Realty Transfer Tax Sales
and Use Tax Liquid Fuels-Tax. Fuel Use Tax Motor Carriers Road Tax and
Motorbus Tax liens are Hems upon the franchises as well as real and personal
property of taxpayers, but oniy after they have been entered and docketed of
record by the Prothonotary of th~ 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.
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PLACE OF THE FILING NOTICE FORM
PLACE OF FILING: The notice of lien shall be filed: (a) in the case of Rea'
Property, In the office of the Prothonotary of the county in which the property
subj~ct to t~e lien .is sit~ated an~ (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 10 the Fiscal Code, the Notice of Lien is
automatically revived and does not require refiling of the Notice by the
Commonwealfh. Any Notice of Lien flied by the Commonwealth shall have
[?riority to, and be paid in full, before any other obligation, judgement, claim,
hen, or estate is satisfied from a subsequent judicial sale or liability wnh which
the property may be charged. EXCEPTION: The Commonwealth does not
maintain priority of tax liens over any existing mortgag~s 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 consisting of
payment of the amount assessed together with aU interest and costs in respect
thereof; or (2) the liability has become legally unenforceabie, 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 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.5.. EE, C.L, C.N./. .6% PER ANNUM (DUE DATE TO PA'l'MENTDATE)
GJ.. G.R., CA, S.T. .6% PER ANNUM (DUE DATE TO PAYMENT DATE)
B.L., N.E., G.P., M.1. .6% PER ANNUM (DUE DATE TO PAYMENT DATE)
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. & U. "3/4 OF 1% PER MONTH OR FRACTION
R.T.T. " 6% PER ANNUM
INH & EST. " 6% PER ANNUM
LF.T.. F.U.T. " 1% PERMONTH OR FRACTION
M.C.R.T. .1% PER MONTH OR FRACTION
O.F.T. . HI% 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 INTER5ST FACTOR
1/1/82 THRU 12131/82 20% .000548
1/1/83THRU 12/31/83 16% .000438
1/1/84 THRU 12/31/84 11% .000301
111/85 THRU 12/3H85 13% .000356
111/86 THRU 12/31/86 10% .000274
1/1/87 THRU 12/31/87 9% .000247
1/1I88THRU 12/31/91 11% .000301
1/1192 THRU 12/31(92 9'% .000247
1/1/93 THRU 12131/94 7% .000192
1/1/95THRU 12/31/98 9% .000247
1(1/99 THRU 12131/99 7% .000192
1/1/00 THRU 12/31/00 8% .000219
1/1'/01 THRU 12131/01 9% .000247
mTaxes that become delinquent on or before December 31, 1981 will remain
a constant interest rate until the delinquent balance is paid off.
mTaxes that become dellnquent on or after January 1, 1982 are subject to a
variable interest that changes each calendar year.
---Interest is calculated as follows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)
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REVK<iOO (8-01) REVOOK10
BUREAU OF COMPLIANCE
DEPT. 280948
HARRISBURG, PA 17128-0948
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF R"EVENUE
V.
AUTHORITY TO SATISFY
ANDREWS,JOHN M
1 HILLTOP DR
CARLISLE PA 17D13-7847
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER: 01-1677CIVIL
DATE FILED: March 22, 2001
SSN: 218-62-6315/000
NOTICE NUMBER: 941-154-102-032-0
To the Prothonotary of CUMBERLAND County:
The Commonwe"lth 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 20 day of March, 2002.
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Larry P. Williams
Secretary of Revenue
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Dorothy A. Totton
Director, Bureau of Compliance
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