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HomeMy WebLinkAbout99-04934No. /Cull Term ? I)[?CAt,? OF ?• 00MIOLMA10-E VS. Court of Common Pleas Cumb. Co. REVK•158 (ae5) REVowKs BUREAU OF COMPLIANCE DEPT.F8084e PARRIBBURO. PA 171380"8 ?0 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE F!lFU-0^-I=iC? CERTIFIED COPY OF LIEN Cr T ,?:UTfRY - '4931- ?4 99 AUG 16 AM 1 I c 15 COURT OF COMMON PLEAS OF 7 (-m CUMBERLAND COUNTY, CUM6Lh-L. VJ COUNTY PENNSYLVANIA BANGKOK WOK PENNSYLVANIA EIN: 23.21399991000 308 N 25TH ST Notice Date: July 13, 1999 CAMP HILL, PA 17011-3612 Notice Number: 095-o56.599.07o•8 To the Prothonotary of said court; Pursuara to the laws of he Commonwealth of Pennsylvania, there Is herewith transmitted a candied copy of a lien to be entered of record in your county. ?c?.DD,pd ??.? c.u.t? 4`O?23 R? ?'4 3?U 1 2 3 4 5 TAX TYPE ACCOUNT AX TAX 6 7 EVENT LPERIOD PERIOD NUMBER DUE AX TOTAL GIN END DUE SALES 215220.94 06-30-94 1 ; 0.00 19,049.08 TOTAL: 0.00 19,049.08 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07.23-99 T he 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 alt demand agrainst the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, 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&toea? LL. %=-? SECRETARYOF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE July 13, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS BANGKOK WOK NOTICE OF TAX LIEN filed this dayof Al. (Jens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1414, 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. Uens for Reahy 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. Sect ion 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 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 adse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). GENERAL INFORMATION: Corporation 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 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 Tax m elst., eholdinG Tax Realty Transfer Tax ale= and Use Taz. LigLid F Tax F el Use T- A"otor -crier Road T 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. PLACEOFTHF-FJL[W NOTI EFORM PLACE OF FILING: The notice of lien shall be filed: (a) In the was 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 siuated. AIROMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: 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. 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 certEioate of release of any lien imposed with respect to any tax ff: (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. ,EEITLEMENT 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. C.S.. F.F., C.L, ON. I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATA C.I.,G.R.,C.A.,S.T. -e%PER ANNUM (DUE DATE TO PAYMENT DATE) B.L..N.E.G.R.M.L -e%PER ANNUM DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MCNTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I. T.. EM.T. -314 OF 1% PER MONTH OR FRACTION a.a U. -34 OF 1% PER MONTH OR FRACTION P.T.T. -s%PER ANNUM NH a EST. -6%PER ANNUM LF.T.. F.U.T. -1% PER MONTH OR FRACTION M. C.R.T. -1% PER MONTH OR FRACTION O.F.T. - le%PER ANNUM Forall 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 MEREST RATE DAILY INTEREST FACTOR 1n92 THRU 12/J192 20% 000548 l ln9]TH4 M Ma t6% . .000429 tAM THRU 129194 11% .000301 1n95 THflU 1191165 13% .000236 1n96 THRU IMIMS 10% .000274 1n97 THRU IZOIV 9% .OD0247 IMM THRU 12A191 11% .000201 M92 THOU IMIM 9% .000247 lnl93 THRU 12n1161 ]'L .000162 1 n 95 THRU IM1 Me ex .006247 i199 THRU tU 199 7% .000192 --Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balanm 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) COMMONWEALTH OF PENNSYLVANIA aURGUOPCOMPWICE DEPARTMENT OF REVENUE .EPT. ele AUTHORITY TO SATISFY MneRIS8 ieeuao PA ulxeawe REV•100 REISSUE CM MPI>ee REISSUE ARP 07309 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF BANGKOK WOK CUMBERLAND COUNTY, 308 N 25TH ST PENNSYLVANIA. CAMP HILL PA 17011-3612 Docket Number 99-4934 Date Filed 8/1611999 Class of Tax SALES Account Number 23-21399991000 Assessment Number TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges having received of the Defendant above named, full payment and satisfaction of the above captioned Lien/Judgement Note, with the Interest and costs thereon due it; and desires that satisfaction be entered upon the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plantiff, to enter full satisfaction upon the record as fully and effectually, to all Intents and purposes, as we could were we present in person to do so; and for so doing, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 24TH day of MAY, 2002. 'Original Date of Satisfaction: 5/16/2002 LARRY P. WILLIAMS Secretary of Revenue DOROTHY A. TOTTON Director, Bureau of Compliance N c .:, U I( 2 J aN W J IL Z O f O U O 7 O U W F Z Y z2 W CL Z m O U F O Z Q Z J H Z Z j z 41 W K IL U - LL. O O 1.- Z _j W ? O W O U a h N Q V1 O it a O F Q