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Home My WebLink About99-03381 7?7 1 No. Civil Term VS. Court of Common Pleas Cumb. Co. i f RFVK•159 (945) REV000KB BUREAU OF COMPLIANCE DEPT, 290W6 HARRISBURG. PA 17128-0946 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE GG Tl,-,;-. p'--T r Vo • 99 JUN -4 AH 10' 12 qq- 33?3I C""`Q CL IB 1 Lj?, D COUNTY PENNSYLVANA STRAWER,GERALD E 1501 BRIDGE ST NEW CUMBERLAN, PA 17070-1120 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA - EIN: 26-17697021000 Notice Date: May 18, 1999 Notice Number: 963.861.999.051.3 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. ? q G> i?18? 1 ?i4 8111 1 . 2 3 4 5 6 7 1 TAXTYPE ACCOUNTID TAX TAX P RIOD EVENT NUMBER TAX DUE TOTAL DUE PERIOD BEGIN E 1 245.87 352.56 SALES 21565131 01.01.96 01-31.96 70 33 100.84 SALES 21565131 02-01.96 02-28.96 1 . 29.14 41.79 SALES 21565131 03.01.96 03.31.96 1 35 60 51.05 SALES 21565131 04.01.95 04-30.96 1 . 16 88 24.21 SALES 21665131 05-01.96 06.31.96 1 . 00 0 110.54 SALES 21565131 12.01.96 12.31-96 1 . 0 00 38.95 SALES 21565131 03.01.97 03-31.97 . 00 0 39.98 SALES 21565131 04-01.97 04.30-97 1 . 27.88 96.63 SALES 21565131 05.01.97 05.31.97 1 192 12 305.28 SALES 21565131 06.01.97 06-30.97 1 217.77 344.44 SALES 21565131 01.97 0 07-31-97 1 180.89 284.62 SALES 21565131 8- O01-97 08.31-97 1 59 253 397.27 SALES 21565131 09.01.97 09.30.97 1 . 229.79 358.22 SALES 21565131 10.01.97 10-31-97 TITA • 1.499.86 2,546.38 INTEREST COMPUTATION DATE: 05-28.99 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 lien against the above named taxpayer tot unpaid TAX, INTEREST, ADDITIONS er PENALTIES therein due from such taxpayer and which, : INTEREST. unpaid TAX after demand for of Pennsylvania upon the taxpayer's properly, real Spe Kona or both,, as the ca a mDDlb7e. or PENALTIES is a lien in favor ot,ths May 18, 1999 1 L PATE A SECRETARY OF EVENUE (ORAUTHORIZED DELEGATE) PART I • TO BE RETAINED BY RECORDING OFFICE i COMMONWEALTH OF PENNSYLVANIA VS STRAWER,GERALD E NOTICE OF TAX LIEN filed this day of at M. LIENSF-O IAXES 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 and 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. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9816). LIENS_EORSAXES, PENALTJES-AND_INIERESI GENERAL INFORMATION: Comgration Tax iell$ 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" JutaheLnolia, 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 TJ IpOG are liens on real estate which continue until tax is paid. P_etscnWJtl vme_T.ax..Emp1 tLWitbboldita a&-Eiealty Trarri$fslJax,_SAles and_UseSam l ALtid Euels IanFuaLUss lax MeloJ?a l et?3vadsa"nd Motor s 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 lien has priority from the date of entry of record. PLACE QFSHE.BLING_NOSiCEF_QRM 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 properly 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. AUT9_MATICJ3ElBVA L-OFNQTJCEAND-PRIORUDFNOnCE SaENEBAL 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 properly may be charged. EXCEPIIO.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. SEE: Act of December 12, 1994, P.L. 1015, No. 138. RELEASEQELIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of anylien 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. SMLEMEM OFACC-Off 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 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. CS.. F.F., C L., C.N.I. • C. PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G ,R., C A., S.T. - 64. PER ANNUM toUE DATE TO PAYMENT DATE) FU.•F.E.. G.P., MA . % PER MONTH OR FRACTION (PAYMENT DATE DUE DATE TO PAYMENT DATE) PIT., E.M.T. • 34 OF 1% PER MONTH OR FRACTION S. a U. • 3,4 OF It, PER MONTH OR FRACTION ATT. -C. PER ANNUM INH a EST •e°. PER ANNUM LFT.. F.U.T. • It. PER MONTH OR FRACTION M.C.R.T. • 1% PER MONTH OR FRACTICN O.F.T. -tea. 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: DEUNOUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1192 THRU 120192 20a° OOM48 111103 THRU 12n 193 16% 000178 111181 THRU 121310 11 :. 000301 111185 THRU 12'!195 t3L . .000356 003% 11186 THRU 1213196 1P p 111187 THRU 121197 BL 000274 111188 THRU 121191 11°n 000301 11102 THRU 120192 M 000274 11193 THRU 121191 T 000182 ONI 2 11195 THRU 120198 P4. 0 111109 TH RU 12131199 7% . 000142 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid oil. -•-Taxes that become delinquent on or alter January 1, 1982 are subjeq to a variable interest that changes each calendar year, ••-Interest is calculated as follows: INTEREST - (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X(DAILY INTEREST FACTOR)