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Home My WebLink About99-04293 No. l9- yag'-y Civil Term i vs. Court of Common Pleas Comb. Co. REVK-159 (095) REV0000 NL BUREAU OF COMPLIANCE DEPT.2e991a HARRISBURG, PA 17128-0946 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE -1 1- 7o(9.3 atuQ c: 'o Term SOURBEER,KURT 1 uvi?i(L:r/:Jl,y PO BOX 172 CARLISLE, PA 17013-0172 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.16735451000 Notice Date: June 28, 1999 Notice Number: 041-348.599462.3 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. , gLADO Ci,.LtI % 3CI RA S314a 1 2 3 4 5 6 7 TAX TYPE ACGOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 17648056 0401-94 06-30.94 1 295.85 624.29 EMPL 17648056 07-01.94 09.30-94 1 197.23 412.74 TOTAL: 493.06 1,037.03 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07.08-99 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. ?? SECRETARYOF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE June 28, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS SOURREER,KURT NOTICE OF TAX LIEN filed this day of at M. PLACF_0ME_FIL[K"0T CH.FDRM 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. A.UTOMATIG REVIVAL OF NOTICE AND_PRIORRY OF NOTICE GEN RA R I E; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require falling 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. EXQEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. S-EL, Act of December 12, 1994, P.L. 1015, No. 139. RELEASE OF LIEN 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. Uens 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 Camara Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Uens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of 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, liensarise underthe Inheritance and Estate Tax Ad of 1961, 72 P.S. Section 2485 - 101 at. seq.). Lions 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). Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with rasped to any tax 0: (1) the liability is satisfied, satisfaction Consisting of payment of the amount assessed together with all interest and costs in rasped thereof; or (2) the liability has become legally unenforceable. EXCEPTION - Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT' 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. OS.. F.F.. C.L, CALL -e%PERA(DUE YMENT DATE C.L. G.R., C.A.. S.T. •e% PER Al MIUM (DUE DATE TO PAYMENT DATE aL.. N.E. G.P., M.I. -e% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTICN(DUE DATE TO PAYMENT DATE) P.I.T., EM T. -W4 OF t% PER MONTH OR FRACTION 11a U. -T4 OF 1% PER MONTH OR FRACTION R.T.T. -e%PERAONUM NH A EST. • 89: PER ANNUM LF.T., F.U.T. -1% PER MONTH OR FRACTION M. C.R.T. -1% PER MONTH OR FRACTION O.F.T. 10% 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: DEUNOUENT DATE MEREST RATE DAILY INTEREST FACTOR LIENS FOR TAXES- PENALTIES.AND INTERE$1 GENERAL INFORMATION: Qorporation Tax Liens provided under the Fiscal Code arse 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 lion 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 Taz Emolover Wlt lit !nq Tax Realty Transfer Tax Sale< and Use Tax. Liquid Fuels 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. 1 n/82THRU 1212192 20% ,p005e I n 182 THRU 12M 190 Im ,0001]8 IelO?THRU 129194 11% .000201 111185 THRU 121!195 10% .000258 1n98 THRU 129198 10% 000274 1n187 THRU 129199 B". ,000247 11198 THRU 129191 11% .000201 In92 T14RU 129192 9Y: .000247 tn192 THRU 12IIM 95: .000182 1n195 THRU 129198 9% .000249 1n'99 THRU lYl19B .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)