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HomeMy WebLinkAbout99-03902No. -IL39v.z Civil Term t vs. Court of Common Pleas Comb. Co. i REVx-139(005) REV000K0 BUREAU OF COMPLIANCE DEPT. 2e0W! KARRIaBURO, PA 17128-0 6 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ?o. qq- 3goa C: HARNER,B A 99 FRONT ST WEST FAIRVIEW, PA 17025-3212 ,?q,Oc:)Pd c?-LA gwo1 RA 13?q4LDU CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 195-32-2109/000 Notice Date: June 7, 1999 Notice Number: 012.898.199-060-2 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmltted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21106172 08.01-97 08.31.97 1 686.76 911.41 SALES 21108172 12-31-S 12-31-94 1 0.00 5,597.05 TOTAL: 686.76 6,508.46 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, attar 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. ! z!! ? a. , SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE June 7, 1999 DATE I COMMONWEALTH OF PENNSYLVANIA VS HARNER,B A NOTICE OF TAX LIEN filed this day or at in. 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 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 Tau 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 Inhwhance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act or 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 underthe 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 arse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES, PENALTIES AND INTEREST 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 Tax Employer Wnhholdin0 Tax Re?ty Transfer Tax Sales and Use Tax Lipu FLels 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 OFTHE FILINQNQTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the was 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 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. $EE: Act of December 12, 1994, P.L. 1015, No. 138. RELEASE nF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cenMicate of release of any lien imposed with respect to any tax ff: (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 ACCOUlI( 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 arxllor penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. It payment or settlement of account is made alter 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.F.. C.L. C N.I. • e% PER ANNUM (DUE DATE TO PAYMENT DATE( C.I., G.R. C.A., S.T. -e,'. PER ANNUM (DUE DATE TO PAYMENT DA N.F. G.P., M.I. ATE TO DATE ANNUM F A P D F U. YMENT DATE) ACTION DUE DATE T O P R ER MONTH OR % PIT., EM.T. -314 OF 1% PER MONTH OR FRACTION S.a U. •314 OF 1% PER MONTH OR FRACTION RT.T. -e%PERANNUM NH a EST. -MPERANNUM LF.T., F.U.T. -1% PER MONTH OR FRACTION M.OR.T. •1% PERMONTH OR FRACTION 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 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR in/82 THRU 1201,72 20% A00548 Tn83 THRU 128183 16% .000438 In/91 THRU 12/3184 11% .000301 11185 THRU 128183 139: MON tn86 THRU 12!!188 10% .000274 in87 THRU 128187 9% .000247 11188 THRU 128181 11% .000301 1n82 THRU 1=182 9% .000247 1/ 183 THRU 128184 7% .000182 111/95 THRU 128189 9% .000247 In/99 THRU IMIM9 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 OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Plaintiff V. B. A. HARNER 99 FRONT STREET WEST FAIRVIEW. PA 17025 Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNA. No. 99-3902 Filed: 6/25/99 Amount: $6,508.46 License # 21-10817-2 ORDER TO SATISFY TOTHEPROTHONOTARY: You are hereby authorized and directed to satisfy the lien and judgment, as above captioned, upon payment of your costs only by Defendant. TOM CORBETT ATTORNEY GENERAL BY %-j ?. (ctij' JOK J. Conr ge #020831,,/ r. eputy ttorney Gene l Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Strawberry Square Harrisburg, PA 17120 Telephone: (717) 787-7188 Dated: June 16, 2005 r N E , s C3., G l 13 C r w r? = u Lt. o O N (? ,* I rZVKa0Y (0} 09) REVWKII COMMONWEALTH OF PENNSYLVANIA • +6URE/W OF COMPLIANCE DEPARTMENT OF REVENUE PO sox 290", IIARRI86UnG, PA I'll, 1". CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NARNER,6 A ENTITY ID: 25-1838445/000 99 FRONT ST OOCKETNUMBER: 99-3902 WEST FAIRVIEW PA 17025-3212 DATE FILED: June 25,1999 FEES: 9.00 NOTICE NUMBER: 383-592-505-061.4 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of alien to be entered of record in your county. 1 TAX T Z 3 TAX PERIOD BEGIN D 5 EVENT NUMBER 6 TAX 7 TOTAL SALES SALES 2-0-772- OB 12.31.94 7 j124 1 1 686.76 0.00 911.41 5,597.05 TOTAL: 686.76 6.508.46 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 case may be. this liability by Certified Check or Money Order will result in the delay of issuing your July 8, 1999 DATE PART 3 - TAXPAYER NOTICE COPY NOTICE TO TAXPAYER This is a wpy of the certificate of lien which has been filed with the Prothonotary of your county. Failure to pa the Total shown on the face of this lien within ten days from the mailing data will result in your case being referred to Commonwealth Attorneys for execution on the lien. The total in column 7 Includes assessed/settled TAX, PENALTIES and INTEREST up to the date indicated. Calls or uestions concerning this notice should be directed to: BUREAU OF COMPLIANCE, LIEN SECTION, PO BOX 280948, HARRISBURG, PA 17128-0948,(717)787.3911. Payment may be made by check or money order made payable to: PA DEPT- OF REVENUE. Please note the Entity Number and daytime telephone number on the check. PA DEPT. OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG, PA 17128-0948 TAX SETTLEMENT OFACCOUNT 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. l1. For any delinquent taxes due on or before December 31, 1981, interest Is imposed at the following rates. C. S., F.F., C.L., 0N.1. -e%PERANNUM 11 DUE DATE TO PAYMENT DA C.L, O.R., CA.. S.T. - 0% PER ANNUM 10UE DATE TO PAYMENT DAT e.L, N.E.. G.P., M.I. -M PER ANNUM DUE DATE TO PAYMENT DAT P.U.R.. -1% PER MONTH OR FRACTION (DUE DATETO AYMENT DATE) P.I.T.. EM T. •314 OF 1% PER MONTH OR FRACTION S. eU. -314 OF 1% PER MONTH OR FRACTION R.T.T. -e% PER ANNUM INN&EST. 6% PER ANNUM L.F.T., F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION O.F.T. 1M PER ANNUM INTEREST: Interest is calculated on a daily basis at the following rates DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR UVe2 THRU 12131182 20% .000518 Ilt/e3 THRU 12131193 11% .000138 111/81 THRU 120181 11% .000301 Ili/85 THRU IM1185 13% .000350 1/1180 THRU 12MI188 10% .000274 1/1187 THRU 120107 9% .000247 1/1191 THRU 12131191 11% .000301 111192 THRU 12/31192 9% .000247 1II191 THRU 12/31M 7% .000192 101195 THRU 1213108 9% .000247 101199 THRU 12131199 7% .000192 111100 THRU 12131100 8% .000219 111101 THRU 12131101 9% .000247 111102 THRU 1201102 0% .000184 1/1003 THRU 1L31103 5% .000137 1/1101 THRU 12131101 4% .000110 111105 THRU 12031105 5% .000137 ---Taxes that become delinquent on or before December 31, 1981 will remain a Constant interest rate unfit 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) n N C S T c°1U O I ) r_ zC;: c CJ - T' CO.". 1 CJ O a O w C3 rT1 G' o