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HomeMy WebLinkAbout99-05047 No. 99-soya aril Term yVS./ p 4,e 4?s.+aN..?c? . Court of Common Pleas Cumb. Co. I REVKd00 (1000) REVWK10 BUREAU OF CAMPLMWE DEPT 280H8 HARRISBURG. PA 17128-0846 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. D 8 R LEHMAN INC 38 CUMBERLAND AVE SHIPPENSBURG PA 17257-1602 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 99.5047 DATE FILED: August 19, 1999 EIN: 25-1719412/000 NOTICE NUMBER: 753.051.401-011-1 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note should be removed from 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 Plaintiff, 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 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 11 day of January, 2001. Larry P. Williams Acting Secretary of Revenue 111LLeY?y_ 2. ?.. 0 Dorothy A. Totton Director, Bureau of Compliance ' r-• a x x O a O 0) 1 In _J V O w mm x z z 0 0 O 9 om m0 D Z mm ? D m- Z I_ 000 mm mm < Z mZ Z? m< m< D Z D Z O m m 33 0 0 GZ r. ? w2 mm Mn r D 0 ZC ? o? 00 O c n 13 zz U? <m <D D0 Z0 DT REVK-159("5) REVeeeKe COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE WFUSBURG Hlflflla&Ifle,PR 1]129eel0 OF T'F',,. rFl?E27 '{ CERTIFIED COPY OF LIEN 99 AUG 19 FM 1: 21 CUMEE RL, CoUViv D & R LEHMAN INC PENNSYW,1MA 38 CUMBERLAND AVE SHIPPENSBURGe PA 17257-1602 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-17194121000 Notice Date: July 13,1999 Notice Number: 094397.599-070.8 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a 6erlified copy of a lien to he entered of record in your county. $q.00?d C.LL-18 nOR03 Aii R?l_S5i 1 2 3 4 5 6 7 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21552278 07-01.96 09.30.96 1 11.48 16.24 EMPL 18097154 07-01-97 09-30.97 1 0.00 250,03 EMPL 18097164 01-01-98 03-31.98 1 0.00 46.07 EMPL 18097154 04-01.98 0&30.98 1 0.00 49.00 EMPL 18097154 10-01.98 12.31-98 1 0.00 290.35 TOTAL: 11.48 650.89 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 07.23.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, Certifies this to be atrue and Correct Copy of alien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for payment thereof, remairs unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES isa lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the ease may be. ' !! ? CL. `=I+?'`*!?•` SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) July 13, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE 4.. COMMONWEALTH OF PENNSYLVANIA VS D 8 R LEHMAN INC NOTICE OF TAX LIEN filed this day of at in. 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. 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 Cade, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Ad of December 13, 1982, P.L. 1086, No. 225 Section 1 at. sect„ 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.). Uens 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. Lens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES PENALTIES AND 1 RPCT GENERAL INFORMATION: CRlmoration Tax Liens -rovided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, wfth ag 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 moloyer Wdhholdinq T-x Re by Transfer Tax Sale and Use Tax Llquld Fels lax, F I Use Tax 6 rotor rrie - Roao T ana Motorbus Tax hens are (lens 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. 2LACE OFTHE FIL(f Q NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the rase of Real Property, in the office of the Prothonotary of the county in which the property subjectangibleto the lien Is sitili uatedtheo and8ieef t (bo)in the PcaserothardoPeretarydonalthe PropwaenlyMI dy, whetwhiher the property subject tch the o lien is shoaled. A(7I12MA3IC REVIVAL OF NOT AND PRIORITY OF NOTICE • N A RULE According to the Fiscal Code, the Notice of Lien is automatically revived and does not require raiding 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, Balm, lien, or estate is satisfied from a subsequent judicial sale or liabililywilh which the property may be charged. EXCEPTION The Commonwealth does rat maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. $EE; Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OF I IFM Subject to such regulation astha Se®r etary or his delegate may prescribe, the Secretary or his delegate may issue wrtdiCale of release of a:lylien imposed with rasped to any tax 8: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with ail 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. OMEMENT OF ACr U The'Totar 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. CNt. •e% PER AMIUM ODUE DATE TO PAYMENT DA C.L. G R., C.A., S.T. -e% PER ANNUM UE DATE TO PAYMENT DATTTEF PU q; E, 4.P., Ml -1% PPER ER MONTH OR FRACTITION(DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. •214 OF 1% PER MOWN OR FRACTION ea U. -214 OF 1% PER MONTH OR FRACTION RT.T. -ft PER AM7UM INN a EST. -e%PERAN+UM LF.T., F.U.T. • 1% PER MONTH OR FRACTICN M,C.RT. -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: DELINOUENT DAT2 MEREST RATE DAILY INTEREST FACTOR In=THRU IWIM pct; 00%x0 InM THRU IWIM 1e% . 00010 1n THRU IWIW 11% , 000701 M, 111ro8 = THRU I2/Jlroe 7% 1 . 000356 IMMS THRU 12rolae f0% ?7x IM17 THRU 1WIW 9% . 247 1111118 THRU 1241MI 11% 000707 Inro2 THRU tMIN2 . 000Tx7 1n THRU 12n1AN 7% . ?1M 111W ro0 TNgU 1?/Jlroe 000217 lnroe THgU l2Atro0 7% . .000102 --Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid out. --Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest 'net changes each calendar year. -Interest is calculated as follows: INTEREST= (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)