HomeMy WebLinkAbout99-03522
No. Civil Term
VS.
Court of Common Pleas
Cumb. Co.
?f
?i
REV; fee (6-011) REV00010
aURFAO OF OOMP111NCE
DEPT. 2110046
WFIRISURO, PA 171284me
((?? II
1o.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OF r-
q9- 35aa c 99 JUa! h„ 3: 2?
SHAFFER7ROBERT W F[ 1:15YL;!'11 1
SOS HOGESTOWN RD
MECHANICSBURG, PA 170SS-2611
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
PA: PA-0001726MOO
Notice Date: May 24, 1999
Notice Number: 976.702.699-061.9
To the Prothonotary of said court: Pursuard to the laws of the
Commonwealth of Pennsylvania, there Is herewith transmitted a cert8led
COPY of a lien to be entered of record in your county.
m t,o?{b cw+go0:54 PA 81'7043
1
TAX TYPE 2
ACCOUNT ID 3
TAX 4
TAX 6
6
7
PERIOD
PERIOD EVENT
NUMBER TAX
DUE TOTAL
BEGIN END DUE
SALES 21063981 09.01.96 09.30.96 1
SALES 21063981 10.01.96 10.31-96 0.00 264.11
SALES 21063981 11.01.96 11.30-96 1 0.00 180.06
SALES 21063981 12.01-96 12-31.96 0.00 12.78
SALES 21063881 01-01.97 01.31-97 1 0.00 27.11
SALES 21083981 02.01.97 02.28.97 0'00 35.17
SALES 21063981 03.01.97 03-31.97 1 0.00 108.11
SALES 21063981 04.01-97 0430-97 0.00 44.52
SALES 21063981 OS-01.97 05.31-97 1 0.00 42.06
SALES 21063881 06.01.97 06-30-97 91.19 145.74
SALES 21063981 07.01.97 07-31.97 1 17'04 27.11
SALES 21063981 08.01-97 OB-31.97
1 86.76 137.38
SALES
21063981
09-01.97
09.30-97 119.73 188.64
SALES
21063981
10-01.97
10.31-97
1 191,10 299.68
SALES 21063981 11.01.97 11-30.97 343.62 636.00
SALES 21063981 12.01-97 12.31.97 1 60.88 78.98
SALES 21063981 01-01-98 01-31.98 190.99 295.04
SALES 21063981 02.01-98 02.28-98 1 172.88 257.10
SALES 21063981 03-01.98 03-31.98 11.48 16.70
SALES 21063981 07.01-94 07.31-94 1 120. 19 164.96
SALES 21063981 08.01-94 08.31-94 0.06 20,29
SALES 21063981 09.01.94 09.30-94 1 0.00 41.09
0.00 37,71
INTEREST COMPUTATION DATE: 06.03-99
The undersigned, the Secretary of Revenue (or his 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, ADDIT IONS 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 was may be.
SECRETARY OF REVENUE May 24, 1999
(OR AUTHORIZED DELEGATE) DATE
PART 1 . TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
SHAFFER,ROBERT W
NOTICE OF TAX LIEN
filed this
day of
at
LIENS FOR R TAXES
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 346 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as
amended.
Liens for Really 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, (76 PA. C.S. 9815).
Liens for Inheritance Tax and Estate Tax arise under the Inheritance and
I Estfate. sseq 72cPA 1C.S.A. Section 117011 at. 13, s 1982, P.L. 1086 No 225 Section
date of
death prior to December 13, 1982, liens arise under the Inheritance and Estate
Tax Act of 1961, 72 P.S. Section 2486. 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 Perch 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 FOR TAXES PENA, Tips e "EREST
GENERAL INFORMATION:
rooetfon Tn. I Ian' ise at seftlement (assessment) r nvd a e liunder ens upon n the frlanchisesrand protha„ime of
real and personal, with no further notice. The filing of a Notice of Lon with a
county Prothonotary is not a requisite, and the lien remains in lull force and
validity without filing of revival until paid.
Inherkan e T 111111 are liens on real estate which continue until taxis paid.
Personal e x L Income T , ax Emolo r NfrthholdI Ta R
end Llse_ ToFuels Tax It Tr f
MotorbL Tar - FLeI Uc. T8X n.
hens are hens upon the franchises as well as real and
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 TH FI INO NOM CE EMS.
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
a ibie to the lien is shunted an
tangngibld (b) in the case of Persoal Property, whether
the properl rly subect t subject to In lien the is office o situatedf the Prothonotary of the county In which
.
AnOMAIlCREVIVAL OF NOT AND PRtr1Rm
GENE A Rill E According to the Fiscal =
autoommomatically revived and does not require raffling olethe Notice Notice by the$
nweahh. Any Notice of Lien filed by the C
C ommonweaith shall have
priority to, and be paid in full, before any other obligation, judgement, claim,
lien, or estate is satisfied from a subsequerh judicial sale or liability with which
the property may be charged. FX PTlgjy; 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.
R A OF 1 '
Subject to such regulation as the Secretary or his delegate may prescribe, the
withrespyect to any tazh:(1) the labiloeolsaate Of release of any lien imnised
payment of the amount amassed togethfly er with all interest and costs in respect
thereof; or (2) the liability has become legally unenforceable. EXCE? PTION•
Interest on Corporation Taxes is computed after a lien is paid.
6ETTLEMEN1, OFAA=_0UNT
T
comprises
he 'Total" column (Column 7) for each type of tax listed oil this Notice of Lien of Tax Due pe alties, and ameessed and accrued interest ) uPlus p to the interest Co puta n
date on the face of this notice.
If Payment or settlement of account is made after the interest computation date,
the paymerxmputation
nterest must includeto
co
datetheandlienthroughfiling costspayment
the and aecrued interest from the
I 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. -B% PER ANNUM (DUE DATE TO PAYMENT DA7TEF??
C.I., C.A., S.T. • e% PER ANNUM (DUE DATE TO PAYMENT DATE)
O.P., M.I. •e%PER ANNUM (DUE DATE TO PAYMENT DATE))
P'UR" •1%PER MONTH OR
P.I.T.. EM T. FMCT ENAION(D CTION
UE GATE TO PAYMENT DATE)
R.T.T. •3/4 OF 1% PER MONTH OR
S. a U. -314 OF 1% PER MONTH OR FRACTION
0% PER ANNUM
NHa M. •a% PER ANNUM
F.U.T. •1% PER MONTH OR FRACTION
M.. -1% PER MONTH OR FRACTION
O.F.T.T -19%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:
DEUNOUENT DATE INTEREST RATE
DAILY INTEREST FACTOR
111 THRU 129192
111 An
I nI&I
THRU 129190 ' ,0001411
1191THRU 12919. 1e% .000327
11195 THRU I193 11 wo
1119 ?.
8 THRU 1M211198 10% ?' .0002ass 88
11197THRU 19 .274
11198 THRU IM 1Yi191 9% q' . MW0217
1N92 THRU 1W1.92 ?' 9% .000301
111,93 THRU 129191 ,000247
11195 THRUI MIME T"- 000192
11199 THRU IWIM9 ? ,000247
000122
--Taxes that become delinquent on or before December 31, 1981 will remain
a constant interest rate until the delinquent balance is paid off.
--Taxs 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
DELINQUENT) X (DAILY INTEREST FACTOR)
0
1 2 3 4 6 6 7
TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21063981 10.01.94 10.31.94 0.00 36,82
SALES 21063981 03.01.96 03.31.96 0.00 16.36
SALES 21063861 0401.96 0430.96 0.00 32.07
SALES 21063981 06.01.96 06.30.96 0.00 16.66
SALES 21063981 07.01.96 07.31.96 0.00 16.62
SALES 21063981 08.01.96 08.31.96 0.00 43,64
SALES 21063981 12.01.96 12.31.96 0.00 47.62
SALES 21063981 01.01.96 01.31.96 0.00 33.12
SALES 21063981 02.01.96 02.28-96 0.00 22.67
SALES 21063981 03.01.96 0331.96 0.00 34.20
TOTAL 1,396.94 3,268.61
FILING FEE(S): 9.00