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Home My WebLink About99-04303 No. 99- Ilm3 Civil Term x, pVS. 7'Lt?f?l Cf . ` d*l? i j Court of Common Pleas Cumb. Co. REVK-159 ("3) REV0000 BUREAU OF COMPLIANCE DEPT. 2000x1 f? HARRISBURG, PA 17129,()0" NO - 9,4^- 4303 CL& T1? rT`"N NAWA,MICHAEL A 3 N EARL ST SHIPPENSBURG, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF 49 JU! 15 k.S 8: 4? ( IJIINTY PA 17257-1203 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 190-46.6605/000 Notice Date: June 28, 1999 Notice Number: 041.579.699-062.3 To the Prothonotary of said mud; 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-oopo\ c.x. b gov-3q r:ti 831 3I 1 2 3 4 6 6 7 TAX TYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21538901 07.01.96 09.30-96 1 917.21 1,297.06 SALES 21638901 10-01.96 12-31.96 1 962.78 1,326,71 TOTAL: 1,869.99 21622.77 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 case may be. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE June 28, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS NAWA,MICHAEL A NOTICE OF TAX LIEN filed This day of at IT. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Uens for Personal Income Tax and Employer Withholding Tax arise under Section 346 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). 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 decendanis 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 et. seq.). Liens for State, or State and Loral 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). 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 Taz. Emolgyer Withholding Tax. Realty Transfer Tax, Sales 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. PLACE9ETHE_FILING NUCE 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 lion 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 REVIYAL-QE RCE-AND PRIORITY OF NOTICE GENEBAl RU c• According to the Fiscal Code, the Notice of Lien is automatically revived and does not require railing 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 properly recorded at the time that the tax lien is filed. SEE; Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OF 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. 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 -6% PER AMUM(OUR DATE TO PAYMENT DATE) C.L. G.R., C.A., S.T. -6% PERANNUMIDUE DATE TO PAYMEM DA TE B.L.. N.E. G.P., M.I. S 8% • PER ANNUM iDUE DATE TO PAYMENT DATE P.V.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T.. EM.T. - W4 OF 1% PER MONTH OR FRACTION S. 6 U. - T4 OF 1% PER MONTH OR FRACTION R.T.T. -M PER ANNUM NH a EST. •M PER ANNUM LF.T., F.U.T. -1% PER MONTH OR FRACTION M.C.FLT. -1% PER MONTH 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 1 n/82 THRU 12AIW 20% .000518 1 n M3 THRU 129193 16% .000138 11184 THRU 129194 11% .000301 111/85 THRU 129195 13% .000356 IM186 THRU 129196 10% .000274 to/87 THRU IMIM7 9% .000247 1 11188 THRU tN 191 Z 11% .000301 1/ll THRU 129192 9% .000247 l n/93THRU129194 M .000192 tn/95THRU 12/ 3198 9% .000247 tn199 THRU 120199 M .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) (IM1W) REVWKII 1 ? st) PA 1]128.ON! COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. NAWA.MICHAEL 3 N EARL ST SHIPPENSBURG ItRq-43C3 Ct0', 1 46 AUTHORITY TO REMOVE LIEN FILED IN ERROR COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 99-4303 PA 17257-1203 DATE FILED: July 15, 1999 SSN: 190-46-6605/000 NOTICE NUMBER: 540-068-601-041-3 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note, was filed in error and desires that it be removed from the records thereof. AND you, the Prothonotary of said court, are hereby authorized and empowered, in the name and stead of the Plaintiff, to remove said Lien from 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 13day of April, 2001. /;j la"M? Larry P. Williams Secretary of Revenue Dorothy A. Totton Director, Bureau of Compliance ¢ Qa W > } -J(0 a Z 0 a o0 Z LL:) 00 U ¢Z C) Q V ¢ ww ZU O N cr W F- O Z a z J W UZ Z W ZW W CC 0- LL LL 00 =Z J W u?¢ za 0 0 O U J J W 2 U_ Z 2 Q W Z O W J LL Z W J W 0 2 W R O O H a C7 _J