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Home My WebLink About99-03905 No. Cull Term V5. Court of Common Pleas Cumb. Co. REVK-139 (Pae) REV0000 COMMONWEALTH OF PENNSYLVANIA BUREAU OF COMPLIANCE DEPARTMENT OF REVENUE DEPT. 2 RAPT. eowe RARRISSURO. PA 17122-Ma (? - - CERTIFIED COPY OF LIEN 1?O• Q? .. COURT OF COMMON PLEAS OF 1 1- 3q ?5 COQ ?L, ?rv? CUMBERLAND COUNTY, „ PENNSYLVANIA COHICK,KEVIN L SSN: 190.54-9877MOO 427 1/2 E KING ST Notice Date: June 7, 1999 SHIPPENSBURG, PA 17257-1501 Notice Number: 012-795.599-060.2 I •:,•-?` To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. '$Q,oi m C-L-LA 4Y?ao1 kikA 57?1?1? 1 2 3 4 5 6 7 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21538072 10-01-97 12-31-97 1 1,254,60 1,941.46 SALES 21638072 01.01-98 03-31.98 1 841.38 1,283.35 SALES 21538072 0401.98 06-30-98 1 1,072.20 1,611.27 SALES 21538072 07-01.98 09.30-98 1 813.24 1,122.30 SALES 21538072 10.01-98 12.31-98 1 1,200.00 1,414.10 TOTAL: 5,181.42 7,372.46 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. ?MT? a-. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) June 7, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS COHICK,KEVIN L NOTICE OF TAX LIEN filed this day of at m. UEN5 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 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 . 225 Section Estate is q., 2c PA 1982, Act of Section 11701 seq. 1982,o decendants w th 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). LIENS FOR TAXES PFNALMI SANUMEtEsT GENERAL INFORMATION: Corporation Tax Lion = 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. P$T64nalTaIncome Tax FmDlaver Withholding T x R ah? Tra 1 T and Use x l ould FL I T F el se T x LA Road Tax and Motor Is Tax (lens are (lens 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 wherechasuch property s situated and shall not attach to stock of goods, wares, or merndise 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 FI IN NOTIC 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. AMMATIC REVIVAL OF NOTICF AND PRIORITY QE NOTIC N RA-L RtIIF ??-?--y, According to the Fiscal Cade, 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 not maintain priority of tax liens over any existing mortgages or liens which are property recorded at the time that the fax lien is filed. SEE: Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OF I IFN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a ceni icate 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. 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. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.S.. F.F., C.L, CALL -9x PER ANNUM (DUE DATE TO PAYMENT DATE) C.L. O.R., C.A., S.T - e9: PER ANNUM (DUE DATE TO PAYMENT DATE) Ill.. N.E. G.P., M.I. -e , PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R. •1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T.. FM.T. - 34 OF 1% PER MONTH OR FRACTION S. a U. - v3 OF 1% PER MONTH OR FRACTION R.T.T. -e9. PERANNUM INN a EST. •6Y. PERANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. -19. PERMCNTH OR FRACTION O.F.T. -189: 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 NTERESTRATE DAILY INTEREST FACTOR 1/1192 THRU 129192 1/1/93 THRU I=IW 16% 2? .O0(H" 1/160 THRU 1MIM .669339 1H/95THRU IWIW 11% .660361 11198 THRU I29198 1? .066398 in/87THRU 129197 9% .000273 111/69 THRU 1=191 11% .00301 tn192THRU IM192 9% .M247 1/193 THRU 12919{ ? .000292 1nIOTHRU 19198 M 00192 M .000292 1n99THRU 1919 M .006192 -: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) REVK•000 (8.01) REVOOKIO BUREAU OF COMPLIANCE DEPT. x90%8 HARRISBURG, PA 171880%8 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COHICK,KEVIN L 427 112 E KING ST SHIPPENSBURG PA 17257-1501 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 99.3905 DATE FILED: June 25, 1999 SSN: 190-54-9877/000 NOTICE NUMBER: 615-219-403-090.3 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 03 day of September, 2003. Gregory C. Fajt Secretary of Revenue Keith J. Richardson Director, Bureau of Compliance I r L7 LI.1 i' V1 _ _ I U Jr'- n ii r V r j N J VIP. LL OZ _Q co j Z a Z U >' Z LLI O W O Z> J fp I- N dir z O Q LL LL W !A O Y FO O F x? ' F- Y > F- C.) _j W U > Mzz zz ?? o 05 3: z V = iEm o a' zV U