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HomeMy WebLinkAbout99-03362IN No. ?9- 33Ga Civil Term VS. Court of Common Pleas Cumb. Co. REVK•200(0-01)REVOOK1o BUREAUOFCOMPUANCE DEPT. 280211 HARRISBURG, PA 171220218 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V HOLT,JEFFREY 1 BRANDYWINE MECHANICSBURG A DR PA 17055-1904 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 3362.99 DATE FILED: June 4, 1999 SSN: 177-42.6882/000 NOTICE NUMBER: 782-080-802-011.5 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 15 day of January, 2002. Larry P. Williams Secretary of Revenue &0-0? a-. ??? Dorothy A. Totton Director, Bureau of Compliance LL Q Oz N j W } JN a zz 0 a U? LL O O V ?Z U¢ W W co K :D 0 N It W H O z Q Q J W } z w N z? Q ax w LL LL LL O 2z J ? J O za ?O O 0 CNo Jno Oo N a N O O x COMMONWEALTH OF PENNSYLVANIA VS HOLT,JEFFREY A NOTICE OF TAX LIEN filed this day of at m. LM FORTAXES 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, lions arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 at. seq.). Liens 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 arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS EORTAXES,P_ENALDESAND_1NTERES1 GENERAL INFORMATION: Cpr ltig_?Itm provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, yA no furtheLeeJjl;v. 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, Inherila0c??axLie06 are liens on real estate which continue until tax is paid. PSJ'S0IIALIncome Tax.?pployetY?'ithheldingSar,.-Realty_TiaoslotJAX,_Sales aDd?15?TAX..J.19Uld Fuels Taz. Jj?igLUSB?.dE..N1419LGar?iSljOgdSdX_aLLd M0torbus 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. PLACE-DETRUILING-NOTIC E 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 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 properly subject to lien is situated. AUTOMATIC-REYVAL_QENOTICE AND_PRI011ITY-0ENOILCE GENERAL-BOLE; 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 properly may be charged. EXCEPIJC)N; 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. EF"E; Act of December 12, 1994, P.L. 10 15, No. 138. RELEASEDELIEN 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. SETTLEMENT O,pA000U. 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 after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computation dale 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. -OS. PERANNUM(DUE DATE TO PAYMENT DATEI C.I., G.R., C.A., S.T. -0% PER ANNUM (DUE DATE TO PAYMENT DATEI B. L.. N. E.. G.P., M.I. -6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R. • 1% PER MONTH OR FRACTION fDUE DATE TO PAYMENT DATE) P.I.T.. E M1. • 14 OF 1% PER MONTH OR FRA TION S. a U. - 34 OF 1% PER MONTH OR FRACTION R T.T. •6°. PER ANNUM NH a EST. •89. PER ANNUM L. F.T., FUT. • 1% PER MONTH OR FRACTION WC, R.T. - 1% PER MONTH OR FRACTION O.F.T. -105. 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 varyfrom calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111102 THRU 1213182 20% .000548 111103 THRU 128183 16% .000458 ' 1/1/84 THRU 12811tH 11% .000101 ' 1n/85 THRU 1211185 17. .000356 11186 THRU 128186 105. .000274 1,187 THRU 128187 95. 00020 111188 THRU 128181 11% .000301 ' 111192 THRU 128182 M .000247 1/V93 THRU 128181 r, .000182 11185 THRU 128/88 95. .000247 1/1199 THRU 128/89 R .000102 ---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 alter 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) , .m<a REVK-159 045) REV000K9 BUREAU OF COMPUANCE DEPT. 29091E HARRISBDRD, PA 17129-0816 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE FILFD-C-na OF TH!: rcna.lnr" e)Tr'1RY ? to ,.. . r V?9 - 331oa c???S?TQ/) 99 U? -4 A?f 9: so CUMH-;,LrhU C?)Ljtq- Y HOLT,JEFFREY A PENNSYLVANIA 1 BRANDYWINE DR MECHANICSBURG, PA 17055-1904 ` C?,00P6 ckX4 S4S'70 IRwo 8)392 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 177-42.6882/000 Notice Date: May 18, 1999 Notice Number: 963.965.499.051.3 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. i 2 3 4 5 TAX TYPE ACCOUNTID TAX TAX 6 7 PERIOD PER OD EVENT TAX TOTAL BEGIN END NUMBER DUE DUE SALES 21654469 06.01.95 06-30-95 1 env ce - 608.33 INTEREST COMPUTATION DATE: 05-28.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to he 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 the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. May SECRETARY OF E 'ENUE 18, 2999 (OR AUTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ``