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Home My WebLink About99-05323 No. 90,- 433 Civil Term VS. Court of Common Pleas Cumb. Co. It t No REVx-159(045) REV000" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAUMCOMPLIANCE OEPT. HARRISBURG. PA 1712841146 u;'( CERTIFIED COPY OF LIEN `1 BANGKOK WOK CHARLES L MA'§Y2 308 N 25TH ST CAMP HILL, PA 17011 e4.cO na G+ ?3 31a7yoa 11 A ?15015? SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) 1 2 3 4 5 6 7 TAX TYPE ACCOUNTIO TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 10592848 01.01-91 03-31.91 1 297.04 656.17 TOTAL: 297.04 655.17 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07.30.99 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 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, 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. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA TE: TE-1101234/000 Notice Date: July 20, 1999 Notice Number: 105.698.499-071-6 To the Prothonotary of said court: 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. July 20, 1999 DATE PART i - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS BANGKOK WOK CHARLES L MARTZ NOTICE OF TAX LIEN filed this day of m. LIE 1i.EOR.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 Really 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). 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). LIENS FOR TAX P NA, TI AND INTERji GENERAL INFORMATION: Corporation Tax Lien= provided under the Fiscal Coda arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, wffh Do 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 moloyer l"lithholding T-x Re-11y Transfer Tax. and and a Tax Iq 1Id F 1el T-x F ?I a Tax. Motor Carriers Road Tax and Motorbus Tax liens are liens upon the frai 1,ises 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. PLACEOE-THE FfUNG-N"CE.EQRM 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 subjecl to the lien is situated and (b) in the one 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-REYIVAL.-OF-WICEANQI_RIQRMQF 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. EXCEPFILON; 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. RELEASEA)F11EN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certltiCate of release of any lien imposed with respect to any tax if: (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. SETTLEMENT OFA O Ni 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., CL., C N.I. - M PER ANNUM (DUE DATE TO PAYMENT DATE C.I,OR., C. A., ST. -6n: PER ANNUM (DUE DATE TO PAYMENT DATE P B L, IN _U R. E D.P., MA, • 1% PER MONTH OR FRACTION (DUE PAYMENT TO PAYMENT DATE) PIT, E.M.T. -9I4 OF 1% PER MONTH OR FRACTION S.aU, -84 OF 1% PER MONTH OR FRACTION RT.T. -9% PER ANNUM WHa EST. -M PER ANNUM LF T, F. U.T. -1% PER MONTH OR FRACTION M.CR.T. -1% PER MONTH OR FRCCTICN OF.T. I^ 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 MEREST RATE DAILY INTEREST FACTOR 1492 THRU 129192 20% Opo3/8 1 IWTHRU 1291,82 14% . ?? 1nr9N THRU IM19/ 11% , 000001 3 lrir¢y THRU iWIW 19% . 000 06 111/66 THRU 12n199 10% 10 . 000271 111187 THRU 12918) 000247 1/19 THRU 129191 11% . 000901 in19n2 THRU 129192 . 000247 1 n9J THRU 12119N . 000142 Inr9THRU 129194 p% . ?,T 111999 THRU 129199 7% .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)