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Home My WebLink About99-03523 No. 9?- a Civil Term 4 VS. Court of Common Pleas Cumb. Co. l REVK•30D(455)(REVDOK101 n WPR&UOFCOMPUANCE RRIBB7Ug00 , , PA 1712E-0045 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. SHULTZ,LARRY E 100 S MARKET ST MECHANICSBURG PA AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 99-3523 17055-6329 DATE FILED: June 9, 1999 EIN: 23-2461110/000 NOTICE NUMBER: 446-826-899-111-8 To the Prothonotary of CUMBERLAND County: 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 18 day of November, 1999. t6%-" a.'CL Robert A. Judge, Sr. Secretary of Revenue 1111111? 4Z. Dorothy A. Totton Director, Bureau of Compliance LL Qoz Q W ' } J fn a z 0 a UZ U. D 00 U jZ 0g 111111 xm z0 -U 4 FL z _ v r:' iL ?- _Q z J W } cf.) z zW Z W W Cr d LL LLO O F- h z QQJ W W cr za OW ?o O U Of rn Of LU W f- O z ?j C N c ?C J :iu` V T. ?r O W J 7 J D x CO ^^T? G 1i LL N Q !A O x x REMISS (045) REVOW100 BUREAU OF COMPLIANCE RARR SSURRO, PA 17123-0"" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE _JT? nlr O• qq- 35a3 c;a, Q 99 J.:;1 -9 .: 3: 28 'Tech i yr SHULTZ,LARRY E PtiVP:SYL;''•,!iA 100 S MARKET ST MECHANICSBURG, PA 17055-6329 ?,OOQ?G.l.44QOO3t1• Rt) Rl-!?? CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.2461110/000 Notice Date: May 24, 1999 Notice Number: 975.046.299.051.9 'W.. J! To the Prothonotary of said court: Pursuam to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a oertffled copy of a lien to be entered of record in your county. TAX TYPE ACCOUNT ID TAX 4 TAX 5 6 7 PERIOD PERIOD EVENT NUMBER TAX DUE TOTAL BEGIN END DUE SALES 21600041 10.01.87 10.31.97 1 SALES 21600041 11.01.97 11-30-97 1 0.00 244.63 0.00 306.17 INTEREST COMPUTATION DATE: 0"3-99 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. May 24, 1999 NUE (ORA TARYOF UTHORIZED DELEGATE) DATE (OR A PART 1 - TO SE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS SHULTZ,LARRY E NOTICE OF TAX LIEN filed this day of at M. LIENS FOR 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 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, (76 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 decendans 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. 9815). GENERAL INFORMATION: Corporation 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 and Use Tax. Licuid Fuels Ta Tax Emoloyef WithhUse oldingTaT-x Re-Nv Tr-nsfer T-x Coles vel x. 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 whit which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liars which are properly recorded at the time that the tax lien is filed. aa- Act of December 12, 1994, P.L. 1015; No. 138. RELEASE OF LIEN {1 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 G with respect to any tax 8: (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 OF ACCOUNT The "Total* column (Column 7) for each type of tax listed on this Notice of Lien compr'ses the balance of Tax Due (Column 6) plus assessed additiors and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. H 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.R. C.L. CN.I. - 8% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., O.R., C.A., S.T. • 6% PER ANNUM (DUE DATE TO PAYMENT DATES B.L.. N.F. O.P., M.I. • 6% 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 R.T.T. ft PER ANNUM NHam. •6% PER ANNUM i LF.T., F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION O.F.T. -19%PERANNUM 1 For all taxes that are originally due and payable on and after January 1, 1982, j 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: DEUNOUENT DATE MEREST RATE DAILY INTEREST FACTOR 1nX2 THRU 1291X2 20% .OWNB 1n93THRU 1291 433 16X .000638 1n1&THRU I=1X1 11% .000301 1T) X5 THRU 1291X5 la% .000338 1nX6THRU 1291X6 f0% .000274 InX7 THRU I= X7 9% .000247 IAMTHRU 1291X1 11% .000301 111192THRU 1291192 9% ,000247 1nX3THRU 1291X/ 79: . 000192 M192 tn195THRU 1291X8 9% . tAX9 THRU 1191X9 7`x MI 92 --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 DELINQUENT) X (DAILY INTEREST FACTOR)