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Home My WebLink About99-04302 No. 49- y3o,? Civil Term vs. Court of Common Pleas Cumb. Co. REVK-l5efee5)REV0001W BUREAU OF COMPLIANCE DEPT. 2e0We RARRISIRIFIC1. PA 171211-0W6 nb COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF '.?.,. ....''i;?U;4Y qq- 43ba G"Te 99 jut- I S 10{ I: 110 HYKES,CHARLES L 105 MEADOW BROOK RD NEW CUMBERLAND, PA 17070 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA PA: PA-60624951000 Notice Date: June 28, 1999 Notice Number: 041.220.899-0623 L. To the Prothonotary of said court: Pursuant to the lass of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. fi4,00f?d C ?dQOiD3R Rti $3150 1 2 3 TAX TYPE ACCOUNT ID TAX 4 TAX NT 6 7 PERIOD PERIOD NUMSER TAX DUE TOTAL DUE BEGIN END SALES 21098484 05-31-77 05.31.77 j 1,410.24 4,855.12 TOTAL: 1,410.24 4,865.12 G 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 case may be. 9&2De;'?_ a- SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE June 28, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS HYKES,CHARLES L NOTICE OF TAX LIEN filed this dayol at M. LIENS F_ OR TAYES 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. Lions 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, (76 PA. C.S. 9615). Liens 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 et. 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 Actof 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 allse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES PENALTIES AND INTril GENERAL INFORMATION: Q9rporation Tax ]l 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 Lim are liens on real estate which continue until tax is paid. Personal Income Tax 'l Wd lit !no Tax Really Transfer Tax Sales and Use Tax. Ligsid_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. KACE9ESNE.EILKr?KQ1ICE FOR)d PLACE OF FILING: The notice of lien shall be filed; (a) In the case of Reel Properly, in the office of the Prothonotary of the county in which the property subjtangibleect to the lien is situatedthe her ili andoitice(b)ofinthetheProthocase ofnoPersonalthe coof tar Propuentyrty,inwhwethich y the sububject subject t Property s to lien is situated. AtUDMAM-REYIVAL OE NOTICE,AND PRIORITY OF NOTICE GENFRALRULE; 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 liadlily 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 properly recorded at the time that the tax lien is filed. SEE; Act of December 12, 1994, P.L. 1016, No. 138. RELEAWOF LIEN 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 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. $ETTLEMENTOFACCOUNT 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.R. C.L. C.N.I. -e% PERANNUM(OUE DAETOPAYMENT DATE C.L. GA.. CA.. S.T. -e% PER ANNUM (DUE DATE TO PAYMENT DAM P U. R.. E, O.P., M.1. 1M PER ANNUM (DUE DATE TO PAYMENT % PER MCNTH OR FRACTION (DUE DATE DTO PAYMENT DATE) PIT., EM.T. -Y4 OF 1% PER MONTH OR FRACTION S.a U. -314 OF 1% PER MONTH OR FRACTION P.T.T. -MPERArNUM NH a EST. ft PER ANNUM LF.T., F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. •1% PER MONTH 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: DELINOUENT DATE MEREST RATE DAILY INTEREST FACTOR 1 n92THRU 121192 2a% .080548 11190 THRU 121190 169. 000430 1n94 THRU IM AM 11% . 000501 I n re6THRU 121195 10% . X001 tnre6 THRU 129196 10% Opp274 1nre7THRU 121197 I& .000274 U19a THRU lM IMI 1 111% . 000201 11192 THRU 121192 100 247 t n193 THRU 12/!194 R 000102 IM195 THRU 121198 0% . 000247 11199 THRU 129199 7% 000182 --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. --Imerest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)