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HomeMy WebLinkAbout01-03172 ,;Ugrlii.!;,iliitiW'""': ""....-.....=~-" "~'~ ,~ "' r '. ' , '. , ~ ': " '" " '""''''il;- \ , COMMONWEALTH OF PENNSYLVANIA : IN THE COURT OF COMMON PLEAS DEPARTMENT OF REVENUE : CUMBERLAND COUNTY, PENNA. Plaintiff v. : No: 01-3172 CIVIL : Notice Date: 5/21/01 : Amount: $4,104.31 WAYNE S. MYERS 2 NORTH HANOVER STREET CARLISLE, P A 17013-3013 Defendant : License # 23-2168143 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. GERALD J. PAPPERT ATTORNEY GENERAL BY Jo #020831 S, eputy orney General Financial Enforcement Section Office ofAttomey General Commonwealth of Pennsylvania 15'h Floor, Strawberry Square Harrisburg, P A 17120 Telephone: (717) 787-7188 Date: September 1, 2004 " '!W'-,-"="""~~ .".~."""",,~~"""""""'" > l . ''-'''' '-'~~ + . ',' ......... COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE .....:.~ M. 11IlI""-....".... CERllFIED COPY OF U&N r' COURT OF OOMMON PLEAS~, ' CUMBeRlANDCOUNlY. ,'. PENNSYLVANIA ., MVERS,WAVNE S 2 N HANIIVER ST CARLISLE PA 17013-3013 Elk 23-21881_ Notice 0.: 110,21,2001 __:-.-801.os1.8 To tlIo P.OlI"1lOla1J 01 _ coUll: P_'Ill..... 01 .. ~0I................... 11onlwlIIl_. oertiIfod _01....10.._01_.._""""" I 2 3 . 5 8 7 TAlC TYPE ACCOUNlID TAX TAX EVENT TAX TOTAL PERIOO PERIOO NUUllER llUE llUE BeGIN END llAl.ES 21 11.21. 01.0H10 (13.3..00 I 697,50 8&8.33 llAl.ES 2' 1142'. 04-0'.00 08-30.00 I 885.91 1.223.74 SALES 211142'4 07.01.00 oe.304lO I 1l993O ..m.ll - 211142'. 10-01.00 12.31<110 I 642.90 662.13 TOTAL: 3,005,31 ..\04.31 FILING FEElS): 9.00 INTEREST COMPUTATION DATE: 06-3'.0' 1lIo...IIlgnIcI.,...,.......", oI,~, (Of, ..___I 01 tho COmmo_....oI, ....,r,..."r!llioo1hil101lo.......ndCO- _ai, ....., ,....,' '".., __, _~,,' ,/OfUllpoidTAX;I!ITEREST.ADOIT, IONSOfPENALT, ;""r&inl\uO~"'_"lll"'l'8'8nd_, 8llIlt--../Of=.......,......tIlipild' 1lIo lI1lllUIlIol_UIlpoid TAX. INTEREST,ADOITIONS or PENALTIES ...111_ of... Co.MtAfJlIIJdh tJI "'lIpOItthe~.,.wopeIIy. real. peteonaf. or both. as.... DUe mar blf. ~. ~IJ llk. (OR Al1THOIll2EO OEl.EGATE) May 2l,2oo1 DATE PAIlT 2 . TO BE RETURNED TO THE DEPARTMENT OF REVENUE ",,~, , , " "~'-';'" , ,.'" BEST AVAILABLE - MICRO COpy 1 , '~ J ~ 1 ) I ! .\ , i ~ I 1 .t i ! i " i j , ~ ~ ~ j 1 I j 1 - ,,;;,\l"',t:\:'"i~j;"; 1,,",J::i,-,-~;;;,,"::'''''., "-'F~,,' "" ,. ',:li1',.'"'" '^" i<-~ii:;"',"<': .",11h~J.i,,,,*kIi!oW~~*.MJ,",~'lillli.iilMdW;>",oWiiiliI:iOI.Thjjl',,,llil!!i!!Id\!\!t,!Ioiiifil'''' ~',~"".....;, IIMII1!t; I .~ ~ f ~ (') ,...., = 0 c = 'Tl ..;:-r .&- ~ -f ---r,.1 i~,:': (/) :i:! 1"1;1>"-, P"I rn::D :j 2.:';:,: u .- C~i S;~ I -om -.l 1.0 "01: r-; c,) -5 "-..\ .. <' ~f; .s___ v -'-ll \'\ ;:.....::~ 3: ~~ .--" ) ~ a Pc: 1'3 3 ;.:;I r- N :0 -, W -< ~~tJ o "''''~''''''''''~'''''' ,,',~I""'~ "~~"~~._.",~ ~~ "~,, , ,.."-"^,,~,',, "~, ,,,~ ~: 1l~- ~ ",,""~ "" ,I , ,,~, L~_ COMMONWEALTH OF PENNSYLVANIA-1fOi -5/7;l DEPARTMENT OF REVENUE 'I ". ~~ 'iii!:'"~'{ 11?J()'fiBVOOOKB BUREAU OF COMPLIANCE DEPT. 280946 cKli6iG(i4(f946 ifljaoo/ CERTIFIED COPY OF LIEN C:) o "n MVERS,WAVNE 2 N HANOVER CARLISLE PA S ST 17013-3013 o c <~~. -rJ t.""": rill','1 COURT OF COMMON PLEAS ~,; CUMBERLAND COUNTY, c7, S PENNSYLVANIA r:;- ::---. -' ,> --, EIN: 23-2168143/000 Z ~,; Notice Date: May 21,2001 :$'~) Notice Number: 343-493-901-051-6 2: :::< _'---"" r,) , -. "'.' : ~; i :-- :'iJ -< f" To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is here'with 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 21114214 01-01-00 03-31-00 ' 1 597.50 856.33 SALES 21114214 04-01-00 06-~0-00 1 865.91 1,223.74 SALES 21114214 07-1l1-00 09-30-00 1 999.30 1,372.11 SALES 21114214 10-01-00 12-31-00 1 542.60 652.13 ; TOTAL: 3,005.31 4,104.31 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05-31-01 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 PENAL TIES therein due from such taxpayer and which, after demand for paymenllhereof, 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) May21,2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE \, ,i "Hlil~~lI.~~ikKrl:ili;,i,j~i,;j~...ii.~~rl,LJ"wiJ;i%-luliolt1J-""",i"';ll,;"df';''';*,i";l!-~"', il",.;~"",".h"""""",,,,,,,,,";j~!Iiill~!l\IIlI>>l~~Iliiil~ "Mt~~''''"''''''''' COMMONWEA~ TH OF PENNSY~VANIA VS MYERS,WA YNE S NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 01 the Fiscal Code, 72 P.B. 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.B. 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 LiquJd Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens10r Fuel Use Tax arise under Section 13 oftha Fuel Use Tax Act, 72 P.B. Section 2614.13, as amended. Liens for Motor Carriers Road T a>C arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and E$1:ate 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.S.A. Section 1701 et. seq. (For decendants with date of death prior to December 13, 1982,Iiens 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, Us;e 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 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. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. EmolC?yer Withholding Tax Realty Transfer Tax Sales and Use Tax,' LiiJuid FI1~fs;--rax, Fdel Use Ta~. Motor Carriers 'Road Tax and Motorbus Tax liens are liens ~Pon:the franchises as well as rea:! and personal property of taxpayers, but only aftsr 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, y1ares, or merchandise regularly used in the ordinary course of business of the taxpayer, The lien has priority from the date of entry of record. ~ ~H.. """"~''''''"'''''''''''''_~= >.~_." ~,~_. ."""'~_,""'~',,, ~ ~,M _ ~. ~" .;,,-..... .-, t~-" PLACE OF THE FILING 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 lien is situated and (b) in the case of Personal Property,.whet~er 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, of the Noti,ce by the Commonwealth. Any Notice of lien fiied by the Commonwealth shaii have priority to, and be paid in full, before 'any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial'sale or liability with which fhe property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens whIch are properly recorded at the lime that fhe tax lien is filed. SEE: Act of December 12,1994, P.L. 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 all ,interest, and costs in respect thereof; or (2) the liability has become 'Iegallyunenforceable. EXCEPTiON: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "f otal" column (Coiumn 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Du.e (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.!. M 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. M 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L, N.E., G.P.. M.I. - 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 FRACTJON R.T.T. - 6% PER ANNUM INH & EST. -SOkPERANNUM LET., F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. _ 1% PER 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: DEUNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 111183 THRU 12/31183 16% .000438 1/1/84 THRU 12/31184 11% .000301 1/1/85 THRU 12'31/85 13% .000356 1/1/86 THRU 12/31/86 10% .000274 1/1/87 THRU 12/31/87 9% .000247 111/88THRU 12/31/91 11% .000301 1/1/92 THRU 12/31192 9% .000247 1/1/93THRU 12/31/94 7% .000192 1/1/95 THRU 12/31/98 9% .000247 1/1/99 THRU 12/31/99 7% .000192 111/00 THRU 12/31/00 8% .000219 111/01 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 OFTAX UNPAID) X(NUMBER OF,DAYS DElINQUENl) X (DAilY INTEREST FACTOR) '"