HomeMy WebLinkAbout01-05895
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BUREAU OF COMPLIANCE
DEPT. 280946
HARRISBURG PA 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
AUTHORITY TO SATISFY
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REV.300 eM AFP {3-96}
ARP 39593
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V
COURT OF COMMON PLEAS OF
SNYDER, JOHN C
2900 GREENWOOD STREET
HARRISBURG PA
17111-1657
CUMBERLAND
PENNSYLVANIA.
COUNTY,
Docket Number NO.01-5895 CIVIL TER
Date Filed 10/11/2001
Class of Tax SALES / EMPLOYER
Account Number 23'2040221/000
Assessment Number 07/01/99 TO 08/31/00
TO THE PROTHONOTARY OF SAID COURT:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action,
acknowledges having received of the Defendant above named, full payment and satisfaction of the above
captioned Lien/Judgement Note, with the interest and costs thereon due it; and desires that satisfaction be
entered upon 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 Plantiff, 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 so
doing, this shall be your sufficient warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth
of Pennsylvania, this 5TH day of MARCH, 2002
LARRY P. WILLIAMS
Secretary of Revenue
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Director, Bureau of Compliance
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REVK-159 (6-01) REVOOOK9
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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CERTIFIED COPY OF LIEN
BUREAU OF COMPLIANCE
DEPT. 280948
HARRISBURG, PA 17128-0948
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
SNYDER,JOHN C
2900 GREENWOOD ST
HARRISBURG PA 17111-1657
EIN: 23-2040221/000
Notice Date: September 18, 2001
Notice Number: n4-011-801-091-3
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
EMPL 13042221 07-01-99 09-30-99 1 249,08 475,40
EMPL 13042221 04-0HO 06-30,00 1 0,00 92,48
EMPL 13042221 07-01-00 09-30-00 1 0,00 40,61
EMPL 13042221 10-01-00 12-31-00 1 0,00 53,68
SALES 22160416 04-01-99 04-30-99 1 366,37 602,89
SALES 22160416 06-01-00 06-30-00 1 771.44 1.136,22
SALES 22160416 08-01-00 08-31-00 1 351.48 512,93
TOTAL: 1,758,37 2,914,41
FILING FEE(S): 9,00
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INTEREST COMPUTATION DATE: 09-28-01
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 PENALTIES therein due 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 th~
Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case 'may be,
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SECRETARYO ' EVENUE
(OR AUTHORIZED DELEGATE)
September 18, 2001
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
SNYDER,JOHN C
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.8, 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, 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.8, 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 December 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 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
validny wnhout filing of revival until paid,
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
Personal Income Tax Employer ,Withholding Tax Realtv Transfer Tax Sales
and Use Tax Liquid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and
Motorbus Tax Hens are liens upon the franchises as well as real and personal
property of taxpayers, but only after they have been entered and dooketed 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 lien shali 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 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 Fiscai 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
priorny to, and, be paid in fuli, before any other obligation, judgement, ciaim,
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 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
S~cretary or his delegate may issue a certificate _of release of any lien imposed
w,th respect to any tax if: (1) the liabitny is satisfied, satisfaction consisting of
payment of the amount assessed together with all interest and costs in respect
thereof; or (2) the liabilny has become legally unenforceable, EXCEPTiON:
Interest on Corporation Taxes is computed after a lien is paid.
SETTLEMENT OF ACCOUNT
The ''Total'' column (Column 7) for each type, of tax listed on this Noti.ce of Lien
comprises the balance of Tax Due (Column 6) plus ass_essed 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., EF., C.l., C.N.!. .6% PER ANNUM (DUE DATE TO PAYMENT DATE)
C.L. G.R., CA, S.T. . 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
B.l.. N.c., 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 MONTI-! OR FRACTION
R.T.T. - 6% PER ANNUM
INH & EST. . 6% PER ANNUM
l.ET., 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:
DELINQUENT DATE INTEREST RATE DAilY INTEREST FACTOR
111/82 THRU 12/31/8.2 200k .000548
"'1/83 THRU 12131183 16<'k .00043B
111/84 THRU 12/31184 11% .000301
1/1/85 THRU 12131185 13% .000356
111/86 THRU 12/31/86 100.4 .000274
1/1187 THRU 12131187 9".4 .000247
111188THRU 12/31/91 11% .000301
111/92 THRU 12/31192 9% .-O00a47
111/93THRU 12131194 7% .000192
1/1/95 THRU 12/31198 9% .000247
111199 THRU 12/31/99 7% ,000192
111100 THRU 12/31/00 8% .000219
1/1101 THRU 12/31/01 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,
---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(NU"BER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)
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