HomeMy WebLinkAbout01-03104
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COMMONWEALTH OF PENNSYL V AN1fO 1- S I 0 I.{-
DEPARTMENT OF REVENUE
CERTIFIED COPY OF LIEN
NELSON,SCOTT A
75 RED TANK RD
BOILING SPRGS PA
17007-9555
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COURT OF COMMON PLEAs...7f d,:;;
CUMBERLAND COUNTY, ct' E' -c
PENNSYLVANIA Z<" 'J
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EIN: 25-1757853/000 f:. F .' -. j]
Notice Date: May 13, 2001 }c'~) -,
Notice Number: 766-977-801-050-8 f- ~) .');, iT:
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To the Prothonotary of said court: Piisualir-'to tmf: 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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TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21560814 04-01-97 04-30-97 1 1,654.34 2,963.08
SALES 21560814 09-01-00 09-30-00 1 4.38 27.88
SALES 21560814 10-01-00 10-31-00 1 4.23 27.35
SALES 21560814 12-01-96 12-31-96 1 1 ,568.69 2,761.98
SALES 21560814 02-01-97 02-28-97 1 436.37 762.11
SALES 21560814 11-01-00 11-30-00 1 0.00 13.76
TOTAL: 3,668.01 6,556.16
FILING FEE(S): 9.00
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INTEREST COMPUTATION DATE: 05-23-01
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a tru~ and correct
copy 01 a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which,
alter demand lor payment thereol, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor 01 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)
May 13, 2001
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
NELSON,SCOTT A
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
Seotion 345 of the Tax Reform Code of 1971; 72 P.S. Seotion 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 ofthe 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 December 13, 1982, P.L 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
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 arise under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815).
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Corooration 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 wnh 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,
Personallneome Tax Employer Withholdin9 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 franohises as well as real and personal
property of taxpayers, but oniy 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.
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PLACE OF THE FILING NOTICE FORM !
PLACE OF FILING: The notice of iien shall be med: (a) In the case of Real
Property, In the office of the Prothonotary of the county in which 'the property
subj~ct to the iien .is sll~ated and (b) In the case of :Personal Property, whether
tangIble or intangible, In the office of the Protho.notary 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 Uen is
automatIcally revived and does not require refiling of the Notice by the
Commonwealth. Any Notice of Uen filed by the Commonwealth shall have
priority to, and. be paid.in fun; before any' other obligation, judgement, claim,
Iten, or estate IS satisfied from a subsequent judicial sale or liability wnh which
the property may be charged. EXCEPTION: The Commonweallh 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.l015, No. 138. -
RELEASE OF LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
S~cretary or his delegate may issue a certificate of release of any lien imposed
with respect to any tax if: (1) the liability is satisfied, sa1isfaction consisting of
payment of the amount-assesseq together with all interest and costs in respect
thereof; or (2) the liabiilly has become legally unenforceable. EXCEPTION:
Interest on Corporation Taxe's 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.s.. F.F., C.l., C.N.I. .6% PER ANNUM (DUE DATE TO PAYMENT DATE)
0.1., G.A., O.A., S.T. - 6%. P~~UM'(DUE DATE TO PAYMENT DATE)
B.l., N.E., G.P., M.t. - 6% PEl=!. ANNUM..(DUE DATE TO PAYMENT DATE)
P.U.R.. .1% P,ER MONTH OR ~CT10N (DUE DATE TO PAYMENT DATE)
P.I.T.. E.M.T. .314 OF 1% PER MONTH OR FRACTION
s. & U. - 3f4 OF 1% PER MONTH OR FRACTION
R.T.T. .60/0 PER ANNUM
lNH & EST. - 6% PER ANNUM
L.F.T., F.U.T. - 1% PER MONTH OR FRACTION
M.C.R.T. .1% PER MONTH OR FRACTION
OFT. .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 CAlLY INTEREST FAOTOR
111182 THRU 1;2131/82 20% .000548
111/83 THRU 12131/83 16% .000.n8
111184 THRU 12131/84 11% .000301
111/85 THRU 12131-185 1SO.4 .000356
1/1/86 THRU 12131'186 10% .000274
111/87 THRU 12131/87 90/0 .000247
111188THRU 12/31/91 11% .000301
111192 THRU 12/31/92 9% .000247
1/1193 THRU 12131/94 7% .000192
111195 THRU 12131/98 9% .000247
1/1199 THRU 12131/99 7% .000192
1I1100THRU 12131/00 8% .000219
1/1101 THRU 12/31/01 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.
: No: 01 - 3104
: Notice Date: 5/13/2001
: Amount: $6,656.16
SCOTT A. NELSON
75 RED TANK ROAD
BOILING SPRINGS, P A 17007-9555
Defendant
: License # 25-1757853
ORDER TO SATISFY
TO THE PROTHONOTARY:
You are hereby authorized and directed to satisfy the lien and judgment, as above
captioned, upon payment of your costs only by Defendant.
D. MICHAEL FISHER
ATTORNEY GENERAL
BY~
Stephen L. Brandwene #034198
Chief Deputy Attorney General
Financial Enforcement Section
Office of Attorney General
Commonwealth of Pennsylvania
15th Floor, Strawberry Square
Harrisburg, P A 17120
Telephone: (717) 787-9045
Date: December 20, 2002
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COMMONWEAlTH OF PENNSVLVANI
DEPARTMENT OF REVENUE
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CERTIFIED copy OF UEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
NELSOM.SCOTT A
75 RED TANK RD
BOILING SPRGS PA 17007-9555
E..., 2$-'7578630000
_ Dale. May '3.200'
~IloeNumbe" 7ll6-9n-llO'-050.B
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To !he Ptotho.-ry of .... ,,"un, Pursuam 10 !he .... 01 OW
Commonweallh of hn.asytvania. ther. .. hetew'th transmift8d a DIftified
oopy of a lien to be etdefed of record in your county.
f 2 3 4 & 9 1
TAX TYPE ACCOUNT 10 TAX TAX EVE~ TAX TOTAl
PERIOD PERIOD >nJMBER DUE DUE
BEGIN E~D
SAlES 21_'4 04-0'.97 04-30.97 . 1.8&4.34 UB3.GB
SALES 216608.4 os.o 1.00 09-30.00 1 4.38 27.
SALES 2. !iB0814 '0.01-00 10.3'-00 I 4.23 27.3&
SAlES 21 !iB0814 12.Q'.96 12.3'-98 I '.668.89 2.18'.
SAlES 21!iB0814 02-0'.97 02.2B.97 1 438.37 18211
SALES 2. !iB0814 \1.Ql-00 \1.30,00 1 0.00 13.18
TOTAl 3.188.0' UIiCUB
FILING FEElS) 9.00
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INTEREST COMPUTATION DATE, 05-23.01
TIle UI.dOroIgned,lhe _ry 01 Revenuo (0'. an.. aul. _ ~..) 01.. Commo. ..nweal1h 01 Pennsytvanla. _. \I1ilI1O. be a ttuo and. co""'"
C01IY 010_ aga\nfIlllle.... _ flllIlaW lot UI\P&id TAX,IN'lEREST. ADOI1'IOMS .. PENAlTIES _ <lU811om _18"""W and-.
_ derPand lot 1lIlYIII8IlI1hereof. ,amaIno ....Id; Tha a_ 01 such unpaid TAX. INTEREST, ADOI1'IOMS or PENALTIES Is allan," _ oflha
ComrncIr1WHI1h 01 Pennaylvania upon tha""""ye". ptOP8IIy. roal. polllOnal. or both. 89111e..... may be.
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SiCRE1ARV ENIlE
(OR Au1HOlIlZEDDELEGATE)
May 13, 2001
DATE
PART 2 . TO BE RETURNEO TO THE DEPARTME~ OF REVENUE
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