The URL can be used to link to this page

Home My WebLink About99-03139 No. 6-.3139 Civil Term Vs. Court of Common Pleas Cumb. Co. v REVK-069 IOAS) REV000K9 ELFIFAU CF COMPLIANCE DEPT, 260MO HARRISBURG, PA 1712"916. N L . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE - 3l C,u,Q7eCf-,r_ ,. CIS. PURPURA,SAL 390 ALEXANDER SPRING RD CARLISLE, PA 17013-9129 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.1917632MOO Notice Date: May 12, 1999 Notice Number: 668.959-099.050.7 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. .fi 4,C 7AA c w_±A, RQ iz,(nLl Q R4 Q 1 0 1 2 -- 3- - 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAY, TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 12566972 01-01.99 0331-99 1 605.10 632.49 SALES 21087794 07.01-97 0731-97 1 0.00 239.39 SALES 21087794 03.01.99 03-31.99 1 3,377.46 3,398.21 TOTAL: 31882.66 4,170.09 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05.22-99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, cenilies this to be a true and correct copy of a fienagainst the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due trom 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 properly, real, personal, or both, as the case may be. ! .. z. ,.4 SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 • TO BE RETAINED BY RECORDING OFFICE May 12, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS PURPURA,SAL NOTICE OF TAX LIEN filedthis day of at M. 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 e:, 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.). 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. Liars fcr Motorbus Road Tax aliso under Chapter 98 or PA Vehicle Code, (75 PA C.S. 9815). IJEN-$-EQRIM&PENALTIEG ANDJNTER EST GENERAL INFORMATION: fdl?91at19?-TaJLLleRS 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 fuhbgt_aQGQg. The tiling of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full torte and validity without filing of revival until paid. I0b0TA4 4g_Ta,LLIe05 are liens on real estate which continue until tax is paid. Par3DnaLln?me_Lax.Emplgy€r?Ylhofdigg_Iss?alVc.ItanSleLIs>V &ales and_U5e Tax. iouid Fuels Tax. Fug(.LI58_IsE?MD1DLCAtt1cI5?3Dddlsx. And M0JQ1bW 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 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 ben has priority from the date of entry of record. P. LACE_OF THE_FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Properly, in the office of the Prothonotary of the county in which the property subjoct to the lion 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 subect to lion is situated. AUTO MATIUEYI.VAL_OFFFSIOTI CIE -AND-PR IORITY-Of-WICE GENERAL-RULE; According to the Fiscal Code, the Notice of Lien is automalically revived and does not require rofiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in lull, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the properly may be charged. EXCEPTION; The Commonwealth does net 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 cartilicate of release of any lien imposed with respect to any tax it: (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. SETTL lMENT OF ACQ0AW 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 addsiorls andlor penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. It 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., CN.I. • 61. PER ANNUM (DUE DATE TO PAYMENT DATE) C.L, G R., C.A., S.T. • e0. PER ANNUM (DUE DATE TO PAYMENT DATE) B.L.. N.E.. G P.. M.I. -61. 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. • 34 OF 1% PER MONTH OR FRACTION S. a U. • 34 OF 1% PER MONTH OR FRACTION RT.T. -6T PER ANNUM wH a EST. - 61. PER ANNUM LF.T.. F.U.T. - 1% PER MONTH OR FRACTION M.C.RT. • 1% PER MONTH OR FRACTION O.F.T. -1 e1. PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will tabulate daily interest on all tax def iciencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINOUENT DATE MEREST RATE DAILY INTEREST FACTOR 1n92 THRU 120192 201. 00054e to 93 THRU 12/!193 16: 000102 11191 THRU 120191 11`. .000001 1195 THRU 129195 1T. 000056 1196 THRU 120196 101 000274 t 197THRU 129197 1?% 000217 119RTHRU120191 11% 000301 1ar92THRU129192 21. 003217 1nn,3THRU1201x4 r 000122 "N5 THRU 129196 91. 000217 1n N91HRUIMI49 R 000122 --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)