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Home My WebLink About99-04157 No. 99-?/rs CIVII Term X&C-t?, vs. Court of Common Pleas Cumb. Co. REVK-158(8-05) REVOOOK9 BUREAU OF COMPLIANCE DEPT. 28OW5 HARRISBURG. PA 17128-0846 1L. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF ?LFD-Q',: TI: H- 15"7 C? 99 JUL -8 AH 8: 59 Ter m CUtvlp RL?"';C COUNTY ANDERSON, VIRGINIA R PENNSIIVANIA 71 W MAIN ST MECHANICSBURG, PA 17055-6262 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 17.5483866/000 Notice Date: July 5, 1999 Notice Number: 050.898-199.063-0 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. qb q. CC CLL'\ go53o Rod Sasso 1 2 3 4 5 6 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21125066 03-01.97 03.31-97 1 773.38 1,253.33 SALES 21125066 04-01-97 04.30.97 505.37 815.40 SALES 21125066 05.01-97 05-31-97 1 489.69 786.32 SALES 21125066 06-01.97 06-30-97 539.93 862.87 SALES 21125066 07-01-97 07.31-97 1 457.30 727.42 SALES 21125066 08-01-97 08.31.97 1 731.35 1,157.39 SALES 21125066 09.01-97 09-30-97 731.19 1,162.09 SALES 21125066 10.01.97 10-31-97 1 609.33 955.42 SALES 21125066 11-01-97 11-30.97 708.81 1,105.75 SALES 21125066 12-01-97 12-31-97 1 1,064.22 1,652.68 SALES 21125066 01.01-98 01-31-98 334.62 517.05 SALES 21125066 02-01.98 02.28.98 1 880.29 1,354.15 SALES 21125066 03-01-98 03-31.98 1 447.06 684.29 SALES 21125066 04-01-98 04-30-98 351.91 536.05 SALES 21125066 05.01-98 05-31-98 1 758.79 1,149.66 SALES 21125066 06-01-98 06-30.98 753.73 1,136.77 SALES 21125066 07-01-98 07-31-98 1 660.81 991.64 SALES 21125066 08.01-98 08-31-98 1 618.91 892.82 SALES 21125066 09-01-98 09-30-98 1,113.52 1,542.69 SALES 21125066 10-01-98 10-31-98 1 856.32 1,136.99 SALES 21125066 11.01-98 11-30-98 599.45 761.36 TOTAL: 13,985.98 21,171.94 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07.15.99 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. i? a-. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE July 5, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS ANDERSON,VIRGINIA R 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 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. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens Estate for Act Inheritance of 1982. Act of ecember a113,1982, P.L. r1 8the 6, Inheritance 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 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). IdE1f*"A_1AXE_%_9ENALTI ES ANDANIER€SS GENERAL INFORMATION: QgEDOration 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 Prothocotaly is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax ien= are liens on real estate which continue until tax is paid. Personal In me Taz c I yer Withholding Tax Rg;dty Transfer Tax Sale= and Use Taz LIDLId FLeI Taz F el e T x L o d Taz and Motorbus 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 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. P_LACE_OF THE. FILING-N971QE_FQRM 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 tathengiblepropeorlryintangiblect jsub ,toilienn thisis offiuacetedof.the Prothonotary of the county in which e sit AUS9-MATKM-V.IYAL-QENOIICE AND PR*Bffy OF NOTICE .GENERAL-13-ULE: According to the Fiscal Code, the Notica of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonweahh 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. EXCEP7fOB, 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. RELEAS-OELIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cert it isat! of release of any lien Imposed with respect to any tax if: (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. SE-TTLEMENT OIF-ACQgUIE 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. CS., F F. C L, CN.1. -64. PER ANNUM (DUE DATE TO PAYMENT DATE C.I., o h.. C.A., S.T. - 6% PER ANNUM DUE DATE TO PAYMENT DATE e. 1., N.E. .G.R. M.I. 6% • PER ANNUM IDUE DATE TO PAYMENT DATE PUR. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PIT.. E.M.T. -W4 OF 1% PER MONTH OR FRACTION S.a U, -314 OF I% PER MONTH OR FRACTION RT.L -64. PER ANNUM NHaEST, -6%PERANNUM L F.T.. F.U T. -1% PER MONTH OR FRACTION M.C.RT. -1% PER MONTH OR FRACTION O.F.T. -10%PERANNUM 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: DELINOUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111162 THRU 1243192 209. .000548 1/ 183THRU 12alM3 18% 94 11% 000138 lq/M THRU 12411 . 111185 THRU 1241195 000301 in/86TWRU12MI I3% 0003'43 111187 THRU 1241197 I09N. 000274 111 Me THRU 12/!191 e. M247 1T92 THRU 1241192 11% 000301 111193 THRU 1291`m .000247 111195 THRU 129198 9% 000192 111199 THRU 1241199 ny .000247 ,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)