HomeMy WebLinkAbout99-05047
No. 99-soya aril Term
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Court of Common Pleas
Cumb. Co.
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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
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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.
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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)