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HomeMy WebLinkAbout99-03901 No. ,gZ_ Cltrll Term vs. Court of Common Pleas Cumb. Co. .J; I i REVK-1e9 (9-09) REV000K9 BUREAU OF COMPLIANCE DEPT, 28091! HARRISBURG, PA 17128-MO COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE qq- 3got C". ?I[M BROUJOS,JOHN H 78 E RIDGE ST CARLISLE, PA 17013-3925 1139.00t? c>`?iIt4oaa 9,-E1 RaULOs CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2439512/000 Notice Date: June 7, 1999 Notioe Number: 012-731.199.060.2 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewilh transmitted a certified Copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 14429823 01.01.96 03-31-96 1 102.36 181.49 SALES 21501666 01-01-96 01-31-96 1 123.86 181.23 SALES 21501666 07.01-96 07.31-96 1 49.86 70,96 SALES 21501666 10.01.95 10-31.95 1 0.00 93.97 SALES 21501566 11-01.95 11-30.95 1 0.00 40.31 SALES 21501666 09-01-96 09.30-96 1 45.74 64,39 TOTAL: 321.82 632.35 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 06.17.99 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 rase may be. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE June 7, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS BROUJOS,JOHN H NOTICE OF TAX LIEN filed this day of at IT. 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 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. (Jens for Motor Canters Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Lions f Tax Act of 1982, Act of December 13, 1982, P.L. 1086, I Estate 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 et. 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 adse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAX P NALTI c Atip IN SECT GENERAL INFORMATION: Coporation Tax ion= 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. Inherhance Tax Lien? are liens on real estate which continue until tax is paid. Personal Income Tax mDlo F ._y?Vlhhholdinc T x R h 1 r T x ? I atldllse Tax. Llclnd Fuels Tax. Fuel ? Tax Motor arner Road Tax -? 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 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. Af[COMATIC REVIVAL OF NOTICE AND PRIORITY OF MCp GENERA R I E; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require relIIng of the Notice by the Commonwealth. Any Notice of Lien If led 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 orliabilitywith which the property may be charged. EXCEPTION: The Commonwealth does riot 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 totaryo sruhchis regulationma as the Secretary or his delegate may prescribe, the delegate y issue a certifieate of release of any lien imposed with respect to any tax it: (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. SETT EMENTOFACCOUh^ 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 lace 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. C.S. OR. CAL., S.T. I - M PER ANNUM RE DATE TO PAYMENT DATTEEj) B.L.. N.E. O.P., M.I. -M PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTION to UE DATE TO PAYMENT DATE) P.I. T.. EM.T. -314 OF 1% PER MONTH OR FRACTION S. a U. .314 OF 1% PER MONTH OR FRACTION R T.T. -rA PER ANNUM NH a EST. -85. PER ANNUM L.F.T.. F.U.T. -1% PER MCNTH OR FRACTICN M.C R.T. •1% PER MONTH OR FRACTION O.F.T. -I9% 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: DELINOUENTOATE INTEREST RATE DAILY INTEREST FACTOR InM2 THRU 121!1 Ail IM183 THRU 129193 28% .808538 1MIM THRU 129196 1B% .800338 1 MM THRU 129195 11% .000301 In188 THRU 129198 M 13% 258 1/197 THRU 129197 M . .880000247 301 Inge THRU 129191 11%% .00020/ 1M192 THRU 129192 1 9% .000247 inM3 THRU 120191 M M192 In195 THRU 12/!198 M .000192 Im99 THRU 129199 M .OWI92 .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(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) REVK•2W fib") REVOOKIO BUREAU OF COMPLIANCE OEPr. 280"6 HARRISBURG, PA 17126-0"6 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. BROUJOS,JOHN H 78 E RIDGE ST CARLISLE PA 17013-3925 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 99-3901 DATE FILED: June 25, 1999 EIN: 23-2439512/000 NOTICE NUMBER: 960-584-100,061-7 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 17 day of June, 2000. 'CK to-'? 6(. U a Robert A. Judge, Sr. Secretary of Revenue Dorothy A. Totton Director, Bureau of Compliance LL Q oz Q ? w } J Cl) IL z 0w g n. U Z LL M 00 F- U Z j og 111111 z: co z? - U 0 0 N W F- O Z Q Z j w }z Zw Z Z> w w w L. LL a 00 F F= Z w w ? 3cr zQ Ow ?o 0 0 2 z 2 O 0 O CC co V \ r LL y a y O a r