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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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CERTIFIED COpy OF LIEN
BURE;Au OF COMPLIANCE
DEPT. 280946
HAR~ISBURG, PA 17128-0946
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COURT OF COMMON PLEAS G~ y~() 2'7 i:;;i
CUMBERLAND COUNTY, /). I"lHI\ .. '- .,.
PENNSYLVANIA
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SHULTZ,LARRV E
6 SKVPORT RD
MECHANICSBURG PA 17055-2328
E[N: 23-2461110/000
Notice Date: March 11, 2001
Notice Number: 94fj:--Op030-6 () t fin!
T c the Prothonotary of said ~pursuant to the laws at 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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CUMBc};U.\,L) COUNlY
PENNSYL\\"'I~IA
1 2 3 4 6 6 7 I
TAX TYPE ACCOUNT [0 TAX TAX EVENT TAX TOTAL
PER[OD PER[OD NUMBER DUE DUE
BEG[N END
SALES 21500041 12-01-97 12-31-97 1 917,98 1 ,554,70
SALES 21500041 11-01-99 11-30-99 1 1,123,14 1,720,72
SALES 21500041 12-01-99 12-31.99 1 823,17 1,296,63
SALES 21500041 01-01-00 01-31-00 1 1,014.49 1 ,540,34
SALES 21500041 02-01 '00 02-29-00 1 1,047,11 1,583,67
SALES 21500041 03-01-00 03-31-00 1 1,013,34 1,525]2
SALES 21500041 04-01-00 04-30-00 1 1,086,71 1,574.20
SALES 21500041 05-01-00 05-31-00 1 1 ,080,37 1,450,13
TOTAL: 8,106,31 12,246,11
FILING FEE(S): 9,00
INTEREST COMPUTATION DATE: 03-21-01
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, ADDIT[ONS or PENALTIES therein due from such taxpayer and which,
after demand for payment thereof, remains unpaid, The amount of such unpaid TAX, [NTEREST, ADDIT[ONS or PENALTIES is a lien in tavor of the
Ccmmonwea"h of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
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S~CRET ARY OF EVENUE
(OR AUTHORIZED DELEGATE)
March 11, 2001
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
SHUL TZ,LARRY E
NOTICE OF TAX LIEN
med this
day of
af
m,
LIENS FOR TAXES
U~ms far 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 fhe Tax Reform Code of 1971,72 P.8, Section 7345, as
amended.
Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform
Code of 1971,72 P.8, 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 tor Fuel Use Tax arise under Section 13 ot 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 at December 13, 1982, PL 1086, No, 225 Section
1 et seq" 72 PA, C.8A Section 1701 et seq, (For decendants with date of
death prior to December 13, 1982, liens arise under the Inheritance and Estate
T..Act of 1961, 72 P,S, Section 2485 -101 et seq,),
Liens tor 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 arise under Chapter 98 of PA Vehicle Code, (75
PA C,S, 9815),
LIENS FOR T AXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
CorDoration 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.
Jnh?ritance Tax Liens are liens on real estate which continue until tax is paid,
Personal Income Tax EmployerWithholdina Tax. Realty 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 well as real and personal
property of te,xpayers, 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,
PLACE OF THE FILING NOTICE FORM I
PLACE OF FILING: The notice of iien shall be filed: (a) in the case of Real
Property, In the offIce of the Prothonotary 01 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 to the Fiscal Code, the Notice of Lien is
automatically revived and does not require refmng at the Notice by the
Commonwealth. Any Notice of Lien filed by the Commonwealth shall have
priority to, and be paid in fuJI, before any other obligation, judgement, claim,
Jien, or estate is satisfied from a subsequent judicial sale or jiabilitywith which
lhe 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 iien is fiied, 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 at release of any lien imposed
with re~pect to any tax if: (1) the Iiability_ 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 legaily unentorceabie, EXCEPTION:
Interest on Corporation Taxes is computed after a lien is paid.
SETTLEMENT OF ACCOUNT
The "Total" column (Column 7) 10r each type ottax 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,
e.s.. F.F" C.L, e.N,1. - 6% PER ANNUM (DUE DATE. TO PAYM~ DATE)
C.I., G.R., C.A.,. S.T. - 6% PER ANNUM (DUE DATE. TO PA.'fMGlT DA.TE)
S.L, N.E., G.P.. M.L - 6".4 PER ANNUM (DUE DATE TO PAYM~ DATE)
P.U.R.. - 1% PER MONTH OR FRACTJON (DUE DATE TO PAYMENT DATE)
P,I.T., E.MT - 3/4 OF 1% PER MONTH OR FRACTION
S. & U. - 3/4 OF 1% PER MONTH OR FRACTION
RT.T. ~ 6% PER ANNUM
INH & EST. - 6% PER ANNUM
L.F.T.. EU.T. - 1% PER MONTH OR FRACTION
M.C,R.T. .1'% PER MONTH OR FRACTION
a.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 OATE INTEREST RATE DAILY INTEREST FACTOR
1/1/82 THRU 12/31/82 20'% .000548
1f1/B3 THRU '2I311B'3 W'J~ .000438
1/1/84 THRU 12131/84 11'% .000301
1/1/85 THRU 12131185 13'% .000356
1/1/86 THRU 12131/86 10'% .000274
111/87 THRU 12131/87 9% .000247
1/1(8BTHRU 12/31/91 11% .000301
1/1/92 THRU 12131/92 9"'k .000247
1/1f93THRU12131/94 7% .000192
1/1195 THRU 12131198 9% .000247
111199 THRU 121S1/99 7% .000192
,(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,
-~- Taxes that become delinquent 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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COMMONWEALTH OF PENNSYLVANIA : IN THE COURT OF COMMON PLEAS
DEPARTMENT OF REVENUE : CUMBERLAND COUNTY, PENNA.
Plaintiff
v.
LARRY E. SHULTZ
6 SKYPORT ROAD
MECHANICSBURG, PA 17055-2328
Defendant
: No: 01-1707-CiviI
: Filed: 3/22/2001
: Amount: $12,246.11
: License # 23-2461110
ORDER TO SATISFY
TO THE PROTHONOTARY:
You are hereby authorized and directed to satisfy the lien and judgment, as above
captioned, upon payment of your costs only by Defendant.
Date: July 2, 2003
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D. MICHAEL FISHER
ATTORNEY GENERAL
.
BY
Joh
Sr puty A rney Genera
Fi ncial Enforcement Section
Office of Attorney General
Commonwealth of Pennsylvania
15th Floor, Strawberry Square
Harrisburg, P A 17120
Telephone: (717) 787-7188
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