HomeMy WebLinkAbout99-03509
No. W • 3svr Civil Term
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Court of Common Pleas
Cumb. Co.
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COMMONWEALTH OF PENNSYLVANIA
BUREAU OF ECMPUMCE DEPARTMENT OF REVENUE
O RRIS1URQ PA mxaaaE AUTHORITY TO SATISFY
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ARP 43142
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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COURT OF COMMON PLEAS OF
BRUNNER, THOMAS D CUMBERLAND COUNTY,
PO BOX 424 PENNSYLVANIA.
CAMP HILL, PA 17001-0424
Docket Number 99-3509
Date Filed 6/9/1999
Class of Tax SALES
Account Number 204-28.11931000
Assessment Number
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 17TH day of JANUARY, 2003.
LARRY P. WILLIAMS
Secretary of Revenue
DOR A. TOTTON
Director, Bureau of Compliance
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REVN-tee (4e3) REVO00Na COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COMP WNCE
DEPT. xwae
W111RIBBUR0. PA 171II1-0We
CERTIFIED COPY OF LIEN
q9 - 35a9 c ?`? ??" "9 Fry 3° (Lt COURT OF COMMON PLEAS OF
-?c1 n CUMBERLAND COUNTY,
CU(v iic iLl: ,v CUU;JTY PENNSYLVANIA
BRUNNER,THOMAS D PLNNSYL.,V,!IA
PO BOX 424
CAMP HILL, PA 17001-0424
Sq.0n act cU i? QI?C?]LL a u %1-1 t 6
SSN: 20429.1193/000
Notice Date: May 24, 1999
Notice Number: 976.600.999-061.9
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 ACCOUNTID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21627462 11-01.97 11.30.97 1 907.77 1,241.66
SALES 21627462 12.01.97 12-31.97 1 519.58 678.61
SALES 21627462 05-01.98 05.31.98 1 461.99 660.72
SALES 21627462 06.01.98 06.30-98 1 204.94 266.44
SALES 21627462 07.01.98 07-31.98 1 395.54 491.43
SALES 21527462 10-01-98 10.31.98 1 338.12 429.31
TOTAL: 2,827.94 3,687.96
FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 06.03.99
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 lien in favor of the
Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
SECRETARY OF"REVENUE
(OR AUTHORIZED DELEGATE)
May 24, 1999
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
OF PENNSYLVANIA
VS
BRUNNER,THOMAS D
NOTICE OF TAX LIEN
filedthis day of
at m.
Lens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.S. Section 1404, as amended.
Lens 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.
Lens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform
Coda of 1971,72 P.S. Section 8112-C, as amended.
Lens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Ad,
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.
Lens for Motor Canters 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, Ad 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, liensarise under the Inheritance and Estate
Tax Act of 1961,72 P.S. Section 2485. 101 at. seq.).
Lens 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.
Lens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815).
GENERAL INFORMATION:
Comration 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
validity without 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 Really Transfer Tax. Sales
and Use Tax, Liquid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and
Motorbus 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 OF THE FILING NOTICE FORM
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 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 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 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
Secretary or his delegate may issue aCentlicate of release of any lien Imposed
with respect to any tax k: (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.
SETTLEMENTOFACCOUNT
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. •MPERANNUM DUEDATETOPAYMENr UA
C.L. O.R., C.A., S.T. •e%PER ANNUM DUE DATE TO PAYMENT DATE
aL., N.E. O.P.. MI. •0% PER ANNUM (DUE DATE TO PAYMENT DATE
P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
P.I.T.. EM.T. -3M OF 1% PER MONTH OR FRACTION
3. a U. .314 OF 1% PER MONTH OR FRACTION
R.T.T. -e%PER ANNUM
NH a EST. •e% PER ANNUM
LF.T.. F.U.T. •1% PER MONTH OR FRACTION
M.C.R.T. -1% PER MONTH OR FRACTICN
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 tabulate 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 MEFEST RATE DAILY INTEREST FACTOR
11192 THRU 12/!192 20% .0(XW9
1MM3THRU 1211193 tf\ .000030
1M90THRU129191 11% .=101
11W THRU 129196 12% .000300
M MS THRU 1211190 10% .000274
1M977HRU 12,3197 0% .000247
ln90THRU 12,3191 11% .000301
1M92THRU 129192 .000247
1M193THRU 1211191 7% .000102
IrIM THRU 1WIMS 9% .000247
1MI09 THRU 1x9199 7% .000192
-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(NUMSER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)