HomeMy WebLinkAbout99-03133REVN-190 (PO!) REVoooKo
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COMPLIANCE
DEPT. 260016
HARRISBURG, PA 17126-0016
I X10
BIXLERS SERVICE CENTER i'F;C?:_??-?•''`701 D N SIMPSON ST
MECHANICSBURG, PA 17055
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 25.1681287/000
Notice Date: May 16, 1999
Notice Number: 168.814.299-061.0
To the Prothonotary of said court: Pursuant to the laws of the
Commonwealth of Pennsylvania, there is herow)fh transmitted a certified
copy of a lien to be entered of record in your county.
%9•u0'P?A C??d Bq 5(e?l PA $lf t -A
1 2 3 4 6 6 7
TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21537986 04-01.98 04.30.98 1 13.32 87.98
SALES 21537986 10.01.98 10.31-98 1 7.96 51.45
TOTAL: 21.28 139.43
FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 05.26.99
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct
copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which,
after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lion in favor of the
Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
Is. ,
SECRETARYOF EVENUE
(OR AUTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
May 16, 1999
DATE
COMMONWEALTH OF PENNSYLVANIA
VS
BIXLERS SERVICE CENTER
NOTICE OF TAX LIEN
filed this
day of
at m.
LIEN$ EOBSAXES
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 December 13, 1982, P.L. 1086, No. 225 Section
1 at. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants with date of
death prior to December 13, 1982, liens arise under the Inheritance arid Estate
Tax Act of 1961, 72 P.S. Section 2485. 101 at. seq.).
Lions for Slate, 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 allso under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815).
LIENS FflJAXES. PENALTIES_ANAJNTEREST
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 plj;% The filing of a Notice of Lien with a
county Prothonotary is not a requisite, and the lien remains in lull lorce and
validity without filing of revival until paid.
InherfagDa lax Lions are liens on real estate which continue until tax is paid.
P?etannalJn?eme_TeX.-EmpJDxerYi!ilhholding_7an,?aalav Trarlsler lax?Sales
aDiiUs?iax.liquidFualslax,.EuslSJse_Iax?MQivt_GarnersBQad tarta0d
M21411A15du 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 properly 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,
PLACf_QEIHE FJLINQ.NORGE,EORM
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 Properly, whether
tangible or intangible, in the office of the Prothonotary of the county In which
the property subject to lion is situated.
AUTOMATICAEYIVAL-OENOTLCEAND-PBIORCTY OF-NOTICE
SG-JENEBAL-RULE., According to the Fiscal Code, the Notice of Lion 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. EXCEP ,%- The Commonwealth does not
maintain priority of tax liens over any existing mortgages or liens which are
properly recorded at the time that the lax lien is filed. SEE: Act of December
12, 1994, P.L. 1015, No. 138.
BELEASI~0EL1EN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary of or his delegate may issue a certificate of release of any lien imposed
with respe to any tax it: (1) the liability is satisfied, satisfaction consisting of
payment of the amount assessed togetherwith all interest and costs in respect
thereof; or (2) the liability has become legally unenforceable. E2WEP. JQR
Interest on Corporation Taxes is computed after a lion is paid.
SETTLEMENT OF ACCOM
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 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 31, 1981, interest is
imposed at the following rates,
C.S., F F.. C.L., C.N.I. • M PER ANNUM (DUE DATE TO PAYMENT DATE)
C 1., O. R. C.A, S.T. - M PER ANNUM (DUE DATE TO PAYMENT DATE)
B.L., N.E., G.P., M.I. • 61. PER ANNUM (DUE DATE TO PAYMENT DATE)
PM R. •1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
P I T., E.M.T. • 34 OF 1% PER MONTH OR FRACTION
S.a U. •314 OF 1% PER MONTH OR FRACTION
RT.T. 6% PER ANNUM
INN 8 EST. -65. PER ANNUM
LF.T, F.U.T. • 1% PER MONTH OR FRACTION
M.C.RT. • 1% PER MONTH OR FRACTION
O.F.T. •IM 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 MEREST RATE DAILY INTEREST FACTOR
11/92 THRU 12CIM2 20% 0005,19
11183 THRU 129183 195. 0001]9
11/84 THRU 1291111
' 11% .
000301
in as 1
HRU 1291415 13b .
000358
11M6 THRU 1291116 10% .
000271
11187 THRU 1291117 95. .
.000274
1/1190THRU 129191 11% 000301
1 N92 THRU 1"1412 91. .
000217
1n19] THRU 1291411 7% ,
000192
1195THRLJ 1241148 0% .
000217
2
11199 THRU 129/119 7% .
X
47
--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(NUMBER OF DAYS
DELINOUENT) X (DAILY INTEREST FACTOR)
REVK-000 (440)(REVOOKIO)
BUREAU OF COMPUANCE
DEPT. 20OP10
HARRISBURG, FA 1712"NO
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
BIXLERS SERVICE CENTER
701 D W SIMPSON ST
MECHANICSBURG, PA 17055
To the Prothonotary of CUMBERLAND County:
AUTHORITY TO SATISFY
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER: 99.3133
DATE FILED: May 24, 1999
EIN: 25.1661287/000
NOTICE NUMBER: 094-140-499.070-7
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the
above captioned Uen/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 07 day of July, 1999.
to-" a. '?u
Robert A. Judge, Sr.
Secretary of Revenue
Dorothy A. Totton
Director, Bureau of Compliance
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