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HomeMy WebLinkAbout01-05036REVK-159 (6-01) REVOOOK9 BUREAU OF COMPLIANCE DEPT. 260%B HnnARRISBURG, PA 17/n1~26-0%B 7V~. ~ -1.()U IJ~ ~"' //S~9DcJ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE RESEARCH ASSOCIATES 224 S COLLEGE ST CARLISLE PA 17013-3705 CERTIFIED COPY OF LIEN n.D. c~/- sa ~~ Ct~¢ T.~-- 000RT OFCOMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1606363/000 Notice Date: August 6, 2001 Notice Number: 640.246-801-08D-i To the Prothonotary of said court: 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. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21516709 11-01-99 11-30-99 1 174.37 332.94 SALES 21516709 02-01-00 02-29-00 i 336.78 529.83 SALES 21516709 03-01-00 03-31-00 1 732.04 1,128.94 SALES 21516709 04-01-00 04-30-00 1 166.24 255.21 SALES 21516709 ' 05-01-00 05-31-00 1 550.22 841.18 SALES 21516709 - 06-01-00 06-30-00 1 491.88 748.78 SALES 21516709 07-01-00 07-31-00 1 74.06 108.51 SALES 21516709 08-01-00 08-31-00 1 188.77 275.35 SALES 21516709 09-01-QO 09-30-DO 1 103.57 145.22 SALES 21516709 10-01.00 10-31-00 1 284.36 382.55 TOTAL: 3,102.29 4,748.51 FILING FEE(S): - 9.00 ~? ~__ _ , -U Ce:: m r :ri r= 7__ -:} - p'~~-.:: (1J ? -<. r r~; - __ ~_ ~~. ` ~ _~ t - t i ~ ~=-G •• I Z ,71 `~:. `>3 -< INTEREST COMPUTATION DATE: 08-16-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, cerfrfies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein dus from such taxpayer and which, after 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. ~~.6~ `7.~r2 CL.. J-6 `~., SECRETARYO -EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE august 6, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS GREENBERG RESEARCH ASSOCIATES NOTICE OFTAX 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 Section 345 of the TaX Reform Code of 7971, 72 P.S. Section 7345, as amended. Liens for Rea@y Transfer Tax arise under Section 1112-C of the Tax Reform Code of 7977, 72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 73 of the Liquid Fuels Tax Act, 72 P.S. Section 2617-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 Taz Act of 7982, 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, liens arise under the InherRance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 107 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 Liens provided under the Fiscal Code arise at the lime of settlement (assessmem) 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 r®vival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Ta Em~lover Withholding Tax Realt~Transfer Tax Sales and Use Tax Liquid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and Motorbus Tax liens are hens 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 shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priorRyfrom the date of entry of record. PLACE OFTHE 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 Tien is situated and (b) in Me case of Personal Property, whether tangible or imangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVNAL OF_NOiI_CE. AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall 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 the property may be charged. EXCEPTION The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded of the time that the tax lien is filed. SEE: Rct 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 legally unenforceable. EXCEPTION Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENiOFACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6j 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 afterthe 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 37, 1981, interest is imposed at the following rates. C.S., F.F., C.L, C.N.I. -e%PER ANNUM (DUE DATETO PAYMENT DATE) C.I., G.R., C.A., S.T. -e%PEfl ANNUM (DUE DATETO PAYMEM DATE) B.L., N.E, G.P., M.I. -6%PER ANNUM (DUE DATETO PAVMFM DATE) P.U.R.. -i%PER MONTH ORFRACTION (DUE DATE TO PAYMFM 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. - e% PER ANNUM INHBEST. -6%PF3i ANNUM L.F.T., F.U.T. - 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 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 DAILVIMEREST FACTOR 1/1/62 THRU 12131/82 20°/> .000546 1/V63 THRU 12!31/83 18% .000436 1/1/84 THflU 1?l31/B4 11% .000301 1/1/85 THRU 12/31/85 13% .000356 1/1/86 THRU 12/31/86 10% .0002]4 1/1/87 THflU 12/31/8] 9°/ .000247 1/1/66 THRU 128181 11% .00030/ 1/1/92 THRU 1281/92 9% .000247 1/1/93 THRU 1281/94 ]% .000192 1/1/95 THRU 12/31/98 9% .000267 1H/99 THRU 128//99 ]% .000192 1/1/00 THRU 12131/00 e°k .000219 1/1/01 THRU 12131/01 8°k .000247 ---Taxes that become delinquent on or before December 31, 1987 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 DELINOUENi) X (DAILY INTEREST FACTOR) ~' 4.~„ ~ ,- ,-~:.~.,, •.;,x r~ _, -. is REVK-300 (B-01) REVOOKIO BUREAU OF COMPLIANCE DEPT. 260948 HARR158URG. PA 17126-0946 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. GREENBERG RESEARCH ASSOCIATES 224 S COLLEGE ST CARLISLE PA 17D13-375 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON- PLEAS OF CUMBERLAND COUNTY, PENNSYLVANVA DOCKET NUMBER: 01-5036 DATE FILED: 'August 28, 2001 EIN: 25-1606363/000 NOTICE NUMBER:' 857-281-601-092-7 The Commonwealth 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 27 day of September, 2001. 1 ' Larry P. Williams Secretary of Revenue Q Dorothy A. Totton Director, Bureau of Compliance ~ ~ ~ ~ }ham . f °r~~ e""' ~J~ ~'- ~ ~~ 1 ~„iJ_ ~li ' ~~ L'J~ V -- ~_! H L7 ~ i.,,} .r ~.. ~ ~! ! LL Q Q (~ Q Z ~ QJ W~ JW ~~ Q U aZ ww vUi Z Z a ° Z ~ ww Q ~ o cu a ~ V UZ ~ UU Q LL~ W ~ 2Z ~ (n Q O J W W ~ W ~ ~ ^ ~Z Z 3a ~ UU~ Ow w m ww ~o Z w ~~ o ~ Z U U (3 } N Q Q F O ti Q ~~ _ _ .. ._ _ , _ .. ~4~x,'rr..-rx € r .~=rrarxz~r w^:,'~w° yrN3~5Fk. .... ..