HomeMy WebLinkAbout99-03902No. -IL39v.z Civil Term
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Court of Common Pleas
Comb. Co.
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REVx-139(005) REV000K0
BUREAU OF COMPLIANCE
DEPT. 2e0W!
KARRIaBURO, PA 17128-0 6
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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HARNER,B A
99 FRONT ST
WEST FAIRVIEW, PA 17025-3212
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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.
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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
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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)
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