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HomeMy WebLinkAbout99-04304-•. -??--. 1. _ .. ?? v .?-. lip ?,]., No. W-1/34x1 Civil Term L/VS. XJ • bN. ?f2tQNf?- Court of Common Pleas Comb. Co. REVK-159 ("5) REV000Ki BUREAU OF COMPLIANCE DEPT. 290MC HARRISBURG, PA 171284MO N0 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE t talc .. - `, 7I 4304 a, D T,im 99-it I a 61 a3 DYNOND,NANCY G 104 LOGAN LN SHIPPENSBURG, PA 17257-9266 u64.00'06 0xLt1 Qn'.-An 'P4 R:ktK? CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-17379531000 Notice Date: June 26, 1999 Notice Number: 041-611-699-062-3 To the Prothonotary of said court: Pursuant to the Iaws of the Commonwealth of Pennsylvania, there Is herewith transmitted a certified copy of a lien to be entered of record in your aunty. 1 2 3 4 5 6 7 TAX TYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 28055685 09-01.96 D9-30.96 1 240.62 352.30 SALES 28055585 10.01-96 10.31-96 1 245.53 382.23 SALES 28055685 11-01.96 11-30.96 255.48 383.05 SALES 28055585 12.01-96 12.31-96 1 262.74 347.19 SALES 28055585 0401.97 06-30-97 2 398,96 637.07 SALES 28065685 07-01-97 09.30-97 1 120.17 189.22 SALES 28055685 10-01-97 12.31-97 241.12 349.99 EMPL 12275541 10-01-96 12-31.96 1 176.53 301.68 EMPL 12275541 01.01-97 03-31.97 1 121.60 235.54 EMPL 12275641 0401-97 06-30-97 1 102.56 196.33 EMPL 12275541 07.01.97 09-30-97 93.03 176.97 EMPL 12275641 10-01-97 12.31-97 1 161.78 268.40 SALES 28055585 02-01-97 03-31-97 1 647.04 1,047.69 SALES 28055685 04.01-98 06-30-98 1 0.00 92.61 EMPL 12275641 07.01.98 09-30-98 137.28 219.77 EMPL 12275541 04-01-98 06-30.98 1 164.37 299.83 TOTAL: 3,358.81 5,478.87 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, ced'dies 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. ??Q. Vim. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE Jurre 28, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS DYMON D,NANCY G NOTICE OF TAX LIEN filedthis 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 346 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-0 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 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 I at. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants with date of death priorto December 13, 1982, liens arise underthe 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 TAX P NAI TIES_ANDJNMRESs GENERAL INFORMATION: Corporation Tax Lien 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 Lien=_ are liens on real estate which continue until tax is paid. Personal Income Tax Empbyer Withholding Tax Re-Nv Transfer Tax c le and Use Tax. 4gs1d Fuels T-x Fuel Uss Tax Motor C=crier Ro-d T-x 'S 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. PLACEQF THE FJLINStNQMEF49M 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. MATIC REVIVAL of NOTrF eun ooL?errv AUTO GENERAL-RU-a- 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 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. S-EE; Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OFF-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 f the amount assessed together with all interest and costs in respect thereof; oor (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) tar 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. N 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, CN.I. - e% PER ANNUM (DUE DATE TO PAYMENT DATE) C.L. O.R., C.A.. S.T. -ex PER ANNUM DUE DATE TO PAYMENT DATE) B.L.. 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., EM.T. -wA OF 1% PER MONTH OR FRACTION S. a U. -]4 OF 1% PER MONTH OR FRACTION FIT.T. -e% PER ANNUM NH a EST. ft PER ANNUM LF.T., F.U.T. •1% PER MONTH OR FRACTION M.O R.T. -1% PER MONTH OR FRACTION OF.T. -181:PERANNUA 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 NTEREST RATE DAILY INTEREST FACTOR 1MM2THRU 12 W 2e]i .000508 1n/83THRU 12a M3 165; . 000106 IX 1n90THRUIMI90 11% . W81 In/85THRUIWIW 1]% .00356 11/86THRIJIM196 10% .888376 1197THRU181197 9% .000274 In98THRU183191 11% .000901 111ro2THRU129192 B°a .000207 1n9]THRUIMIAW .000193 1n95THRUl8J198 99'. .000107 to /B9 THRU 18!198 .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 OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)