The URL can be used to link to this page

Home My WebLink About01-05885 REVK-159 (6-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '1Lo, 1:J1-5f?S~ I.u-- CERTIFIED COPY OF LIEN BUREAU OF COMPLIANCE DEPT. 280!;l48 HARRISBURG, PA 17128-0948 ik, ~q,uu ~1< c..k.. .. 105 51 ir ~.. //756 v COU RT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NELSON,SCOTT A 75 RED TANK RD BOILING SPRGS PA 17007-9555 EIN: 25-1757853/000 Nolice Dale: Seplember 17, 2001 Notice Number: 770-957-301-091-2 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 21560814 12-01-00 12-31-00 1 0,00 17,62 SALES 21560814 12-01-97 12-31-97 1 386,94 658,66 SALES 21560814 03-01-99 . 03-31-99 1 325,69 519.76 SALES 21560814 04'01-99 04-30-99 1 578,89 920,48 SALES 21560814 05-01-99 05-31-99 1 417.47 661.24 SALES 21560814 06-01-99 06-30-99 1 332,81 525,28 SALES 21560814 07-01-98 07-31-99 1 231,00 363,22 SALES 21560814 08-01-99 08-31-99 1 385,56 604.00 SALES 21560814 10-01-99 10-31-99 1 279.40 434,28 SALES 21560814 11-01-99 11-30-99 1 273,66 423,90 TOTAL: 3,211,42 5,128.44 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 09-27-01 0 i::::) C) c', --n ~7 0 -n 'L'_. ,~''') " 1'1 C'-- ,-1 2:: - -- " - c.- ",-'- u{ , -- L> 't:~~ ;::=-1 , -:-, ',--- ~- , (~ (~.; ~. 5 ~~: I-n ';-;' ::::\ :~ ~- J) :':Q =< ,~ -<: 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 PENALTIES therein d,ue from such taxpayer and which, after demand lor paymentthereol, remains unpaid, The amount ot such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is a lien in favor ot the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the cas'e may be. ~a... ~ SECRETARY 0 VENUE (OR AUTHORIZED DELEGATE) September 17,2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ,,,'!lj'iLO~~,,,,,,. -~""~' - "-' 1-" ,"" "',". '_uk_,___, - -"~ ~ ~"~ COMMONWEALTH OF PENNSYLVANIA VS NELSON,SCOTT A 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 1971, 72 p.s, 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 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 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 Tax Act of 1982, Act of Oecember 13, 1982, P,L. 1086, No. 225 Section 1 et. seq" 72 PA. C,SA 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 T AXES, 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 Emplover Withholdina Tax. Realty, T ransfer Tax Sales and Use Tax Liquid FuelsTax. Fuel Use Tax Motor Carriers Road Tax and Motorbus Tax liens are 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 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. ..,- " "'" '''. ,..,,' ", ..,,,,, .,,' ""'rUT 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 subj~ct to the lien ,is situated and (b) in the case of Personai 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 refiling of the Notice by the Commonwealth, Any Notice of Lien filed by the Commonwealth shali have I?riority to, and be paid in full, before any other obligation, judge'ment, claim, hen, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged, EXCEPTION: The Commonwea~h 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, 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 togetfier W11fi an interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION' Interest on Corporation Taxes is computed after a fien is paid. SETTLEMENT OF ACCOUNT The ''Total'' column (Column 7) for each type of tax listed on this Notice of Lien comprises lhe balance of Tax Due (Column 6) plus assessed addnions andlor penalties, and assesse'd-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. O.N.1. - 6% PER ANNUM (DU~ DATETO PAYMENT DATE) 0.1., G.R, CA. S.T. - 6% PER ANNUM (DUEDATETO PAYMENT DATE) S.L, N.E., G.P., M.1. - 6% PERANN~M{PUE,DATETO PAYMENT DATE) P.U.R. ,1% PER MONTH OR-FRACTION (DUE DATETO 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 FRACTION RT.T. .6% PeR ANNUM INH & EST. - 6% PER ANNUM LF.T.. F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PE:R-MONTH OR FRACTION OFT. -18<'h, 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 DAILY INTEREST FACTOR 111/82THRU12f31/82 20% .000548 111183 THRU 12f31/83 16% .000438 111/84 THRU 1'2131184 11% .000301 1/1185 THRU 12f31185 13% .000356 1/1186 THRU 12131186 100k .000274 1I1/87THRU 12/31/87 9% .000247 1I1I88THRU 12131/91 11% .000301 1I1I92THRU 12131/92 9% .900247 1/1193 THRU 12131/94 7% .000192 1/1/95 THRU 12131/98 9% .000247 1/1/99 THRU 12131/99 7% .000192 1/1/00 THRU 12131100 8% .000219 1/1/01 THRU 12131/01 9% .000247 ---Taxes that become delinquent on or before December 31,1981 will remain a constant interest rate until the delinquent balance is paid off. u_ 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 DELINQUENT) X (DAILY INTEREST FACTOR) '''''''''''''''____I!illJ~;'l'''_''''''< M! - "~~'~ ~_,~~.t-.It.'r.'Ji%:l..", """,_",,__~JI\lJIf!IIl:'" f,f~Wio't""'''''''>''''W'P'''''_'"''S')\''f';'' ... . COMMONWEALTH OF PENNSYLVANIA : IN THE COURT OF COMMON PLEAS DEPARTMENT OF REVENUE : CUMBERLAND COUNTY, PENNA. Plaintiff v. SCOTT A. NELSON 75 RED TANK ROAD BOILING SPRINGS, PA 17007-9555 Defendant : No: 01- 5885 : Notice Date: 9/17/01 : Amount: $5,128.44 : 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. Date: December 20, 2002 '-;4"!'w,rf:l'-'-liii1!i0\1'!~'W"""'--"""~_-="'--_~f""""'<-je""""" " ._".' ""~ D. MICHAEL FISHER ATTORNEY RAL BY Stephen L. Brandwene #034198 Chief Deputy Attorney General Financial EnforcementSection Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Strawberry Square Harrisburg, P A 17120 Telephone: (717) 787-9045 _R ~,~.,"~~ 5 ~~..._" ~ ~~-- ~- r MW.1tJ'(H'l) REVOOOKI COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE IU VI- ,'H S 6PJ It- CERTIFIED COPY OF UEN -/ , /' , 8URfAVOF OOMPUPfiCE 1lOPT. ...... IM1tS-Iat!I. Pit 17128-QM8 ; i \ I , , I COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NELSI)N,SCOTT A 75 RED 'TANK RD BDILING SPRGS PA 17007-9555 EIN' 25- 1157863/000 l\Io1a Date. SeJMmber 17.2001 Nola Number 170.967.30,.091.2 To the Pn>Ihonolary of sail! court, P_ to the Ia... 01 .. Com_ 01 PennsylYonla. the.. i& _11..-....- copy of a ben 10 be entered of record in your CIOunty. 1 2 3 4 5 6 7 T/IX TYPE ACCOUNTID T/IX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 2156061. 12-01.QO 12.3..00 I 000 17.112 SALES 2.6808.' '2-0',97 12.3_1.97 1 386.94 658.68 SAlES 2.56061. 03-0..99 03,3',99 I 326.69 619.18 SAlES 2'56061' 04-01,99 0',30,99 1 67889 92048 SALES 2158081. 05-0',99 05,31,99 I "7.'7 681.2. SAlES 215808" 06-01,99 06.30,99 . 332,81 52U8 SALES 2'58081' 01.0'.89 07,31,99 . 231,00 383.22 SAlES 2158081. 08.01-99 08,3',99 . 385.68 804,00 SAlES 2158081' 10.01-99 10.31.99 . 279.40 04028 SALES 21560814 11.01.99 11.30.99 I 273.8ll 4:/3.llO TOTAL' UtU2 5,12844 FILING FEElS) 9.00 , INTeREST COMPUTATION DATE: 09-27.01 The undersigned, the Secretery of Revenue (0' an auUtorizad delegate) of the Commo_1Ih of P~ania, oe_IhI8'to be a true and_'" _ ofa II8it against the _ 1I8IIIllll1a"ll8,m to, unpaid TAX, INtEREST. ADDITIONS or PENAL TlE$ theOlin dUo frornSllCh IaxpaY1lnnd wIoloh, - demand tor payment the....; ..malns unpaid, TIte anloun! of such unpoid TAX, INTEREST, ADOITIONS or PENALTIES is.1i1ln in 'awr of the Comrnonw1laIIh of Penneylvania UllOn the taxpaye'" oroPOlty. real POl1lOnat, 01 both," the.... may bt, FaIItlre 10 pay this II8biIiIy by CerlIfIed Check or Money Order wm result In lhe cIelIIy of .....ing your Satlsfaollori. ~ a.. '::18 t4.... SECFlETARV OF ' EVENUE (OR AUTHORIZED DELEGATE) September 17. 2001 DATE PART 2. TO BE RETURNED TO THE DEPARTMENT OF REVENUE .--,"-............-.-- BEST AVAILABLE - MICRO COPY :"-P:-""Il1~. ,~ , ~-~^ , - i:J ao ~ '<::: ~ ~ t ~ ~ ~ (J'- ~ ~ l>t C -v p:: ~ ~ t- f ....... J -/..... r kf ~.'~o_ ~ ~O) mm Z:-J) zC' ,,.., ''h~ ......:<1:_, '< .:~ !<. c:; :1';,-, be) :Pc: z ::<i 01 V:' :!:. ".. --< \'.) c....) .e , t, , '. ~ :r..~ ::r.: I"" ,:,.) ~ .~'1 :C;: :!J nt_I ,tm ;A~ orn --< "or",. ::0 =< ~ ~~If'~1iT1':"'i""I-:"'~~i14'iM;U';j,;'i,';j'-":; -;--;;'-'_'~r~~Ji~~18ruJf.~~Y~fiJ'i'S~~~'~~\."''1?,,%*,'''t~~f$'!!1'''~l~I,'''c'