HomeMy WebLinkAbout01-5892REV'K-ISa (8-01) REV0001~
BLIREAU OF GOMPLLANCE
DEPT. 280~4s
HARRISBURG, PA 17128-0948
0_J
SHULTZ~LARRY E
& SKYPORT RD
NECHAN[CSBURG PA 17055-2528
COMMONWEALTH OFPENNSYLVANIA
DEPARTMENT OF REVENUE
~E~TIRED ~0~¥ OF ~EI
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 23-2461110/000
Notice Date: September 18, 2001
Notice Number: 774.010-901-091-3 ~ ~: ;-; :~ ~:c~
To the Prothonotary of said court: Pursuat~ to ~ law~.of.~he
Commonwealth of Pennsylvania, there is herewith transmlttad a certified
~~- 5 6
1 2 3 4 TOTAL
TAX TYPE ACCOUNT iD TAX TAX EVENT TAX
PERIOD PERIOD NUMBER DUE DUE
BEGIN END ~
SALE'--~'---'--- ~ 03-01-9'-----"-----~ ~ 2 ~ 193,95
0.00 57,05
, SALES 21500041 08-01-97 08-31-97 1
0.00 13.88
EMPL 14498190 01-01-01 03-31-01 1 102.08 498.03
SALES 21500041 05-01-97 06-30-97 1 54.03 79.58
SALES 21500041 06-01-00 06-30-00
1 1,094,65 1,604.61
SALES 21500041 07-01-00 07-31-00
SALES 21500041 08-01-00 08-31-00 1 985,15 1,437,65
~ALES 21500041 10-01-00 10-31-00 1 1,167.52 1,688.17
SALES 21500041 11-01-00 11-30-00 1 1,123.17 1,616.66
1,026.62 1,469.61
SALES 21500041 12-01-00 12-31-00 1 1,019.32 1,400.89
SALES 21500041 01-01-01 01-31-01 1 1,050.06 1,383.40
SALES 21500041 02-01-01 02-28-01 1 1,030.53 1,298.22
SALES 21500041 03-01-01 03-31-01
SALES 21500041 04-01-01 04-30-01 1 971.94 1,168.38
TOTAL: 9,625.09 13,910.10
FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 09-28-01
or an authorized delegate) of the Commonwealth of Pennsylvan a, certif es this to be a true and correct
The undersigned, the Secretary of Revenue ( . .~ -~Av ~-rcn;ST ADD TtONS or PENALTIES therein due from such taxpayer and whioh,
ce of a lien against the above named t~xpeyer mr u?pa~u..~_.,_,;:-~[,.~,..,~i~ T~,Y ~TCREST ADD TONS or PENALTIES i~ a lien in favor of the
PrYdemand for ~ymentthereo, rema ns unpaid, ina amount ~su~- ~-~-.- ..-.:;, ,,-
~ffoernr monwealth df Pennsylvania upon the taxpayer's property, real, personal, or corn, as me
(OR AUTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
September 1~ 2001
COMMONWEALTH OF PENNSYLVANIA
VS
SHULTZ, LARRY E
NOTICE OF TAX LIEN
filed this
at
day of
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 7845, as
amended.
Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform
Code of 197 t, 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 261 l-M, as amended.
Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax ACt, 72 P.S.
Section 2614,1;3, as emended.
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
I 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 - f 01 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 arise under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815).
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Corporation Tax Lien,i 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 Lien'; ara liens on real estate which continue until tax is paid.
Personal income Tax. Emr~lover Withholdina Tax. Realty Transfer Tax. S=I~ ,.
and Use Tax. Liauid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax eh, i
Motorbus Tax liens ara liens upon the franchises 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
shal~ 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 OFTHE RUNG NOTICE FOR"
PProLA=~CE_..?,F .F~LIN.G..; The.notice of lien shalr be filed (a) in the case of Real
~,r~., m [ne omca or the Prothonotary of the county m which the property
subject 1o the lien is situated and (b) n 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 NO'IICI'
~ According to the Fiscal Code, the Notice of Lien is
automatically revived and does not require refiling of the Notice by the
Commonwealth. Any Notce of Lien filed by the Commonwealth shall have
p. riority to, and be paid in full, before any other obligation, judgement, claim,
lien, or estate is satisfied from a subsequent judicial aais or liability with which
the property may be charged .~ The Commonweal'th 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 flied. SEE ACt of December
12, 1994, P.L. 1015, No. 138.
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a certiticete of release 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, ,~
interest on Corporation Taxes is computed after a lien is paid.
T "
he "Total column (Column 7) for each type of tax listed on this Notico 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, 1991, interest is
imposed at the foilowing rates.
C.S., F.F., C.L, C.N.I. - ~% PER ANNUM DUE DATE TO pAyMB%ri' DA
CJ., G.R., C.A., 8.T. .8% PER ANNUM IDUE DATE TO PAYMENT ~)/~
8.L, N.E*, GI.P., M.I. ' 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
P.U.R.. ' 1% PER MOf',rTH OR FRACTION (DUE DATE TO PAYMENT DATE}
P*I*T*, E.M.T. ' 9/4 OF 1% PER MONTH OR FRACTION
S. & U. - 3/4 OF 1% PER MONTH OR FRACTiON
M*C.R*T* ' 1% PER MONTH OR FRACTION
O.F.T* * 16% PER ANNUM
For all taxes that are originally due and payable on end after January 1, 1992,
the PA Department of Revenue will caJculate daily interest on alt tax
deficiencies using an annual interest rate that will vary from calendar year.
interest is calculated on a daily basis at the following rates:
---Taxes that become delinquent on or before December 31, 1981 wirl remain
a constant interest rate until the delinquent balance is paid oft.
---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 followe:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
Plaintiff
LARRY E. SHULTZ
6 SKYPORT ROAD
MECHANICSBURG, PA 17055-2328
Defendant
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNA.
:
: No: 01-5892 Civil
: Filed: 10/11/2001
: Amount: $13,910.10
:
: License # 23-2461110
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.
D. MICHAEL FISHER
ATTORNEY GENERAL
John J.~ndrige//~020831 f
Sr. De~dy Attori~ey General
Financial Enforcement Section
Office of Attorney General
Commonwealth of Pennsylvania
15tb Floor, Strawberry Square
Harrisburg, PA 17120
Telephone: (717) 78%7188
Date: July 2, 2003