Loading...
HomeMy WebLinkAbout99-05331 No. 4y= sasl Civil Term vs. Court of Common Pleas Cumb. Co. REVK-16919401 REV0000 BUREAU of COMPLIANCE DEPT. 29016 HARRISBURG, PA 17129016 SHULTZ,LARRY E 100 S MARKET ST MECHANICSBURG, PA 17055-6329 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.24611101000 Notice Date: July 20, 1999 Notice Number: 105.861-799-071-5 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. BQ,??d cwi 01-?MI U740.1 R*? ?5o2Lo 1 2 3 4 5 6 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21500041 0401-96 04-30-96 2 0.00 208.20 SALES 21500041 05-01-96 05-31.96 2 0.00 244,88 SALES 21500041 06-01-96 06-30.96 2 0.00 261.34 SALES 21500041 07.01-96 07-31-96 2 0.00 227,61 SALES 21500041 08-01.96 08-31-96 2 0.00 198.41 SALES 21500041 09-01.96 09.30-96 2 0.00 200.32 SALES 21500041 10-01-96 10.31.96 2 0.00 206.16 SALES 21500041 11-01-96 11-30-96 2 315.23 632.76 SALES 21500041 12.01-96 12-31-96 2 426.42 650.57 SALES 21500041 02.01-98 02-28.98 1 70.88 505.52 TOTAL: 812.53 3,235.77 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. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE July 20, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS SHULTZLARRY E NOTICE OF TAX LIEN filed this day of at M. LIENMBIAXES Lens 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. Uens for Really Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. Uens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Uens 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). Uens 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 of. 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.). 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. Uens for Motorbus Road Tax wise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS _ FORTAXES- PENALDESIBD INTEBEST GENERAL INFORMATION: Oration Tax Liens 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 not ce 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 Taz Employer Withholdina Ta Re-Ily Tr-nsler Tax c;dg6 and Use Tax. Liquid Fuels T-x Fuel LI=a Tax MQjgr Carriers Road Tax 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. PLACE-QETNEF.ILING-NQT1Mf MI 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. AUTOMATICREYLYAL-OF NOTICE.ANQERIORITY OF HOIKE GENERAL.-RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require falling of the Notice by the Commonwealth, Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in lull, 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. EXCEPPILQ.N: 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 OELIEN 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 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. SETTLEMENT QEA-rCQUK 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. C N.I. -11c PER ANNUM DUE DATE TO PAYMENT DAT C.L. OR. C. A.. ST. 6% PER ANNUM DUE DATE TO PAYMENT DATFEj) 6. L. N.E. G.P., M.I. -1%PERANNUM DUE DATE TO PAYMENT DATE) P U ,R- -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.1 T., E.M.T. .314 OF 1% PER MONTH OR FRACTION 3.1 U. -34 OF I% PER MONTH OR FRACTION R.T.T. -M PER ANNUM NHa EST. -e% PER ANNUM L.F T, F.U.T. -1% PER MONTH OR FRACTION M.C R.T. -1% PER MONTH OR FRACTION O.F.T. 19% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will tabulate 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 11102 THRU 12131M2 2p% .000518 111103 THRU ! mllw IB apart In1M THRU 121191 11% .000301 PIM5 THRU 1211 M5 13K 000351 % 111191THRU IMIM1 10% ?2 11IM7THRU 12119] 1?1 Me THRU12MIMI 11% .000301 181918 THRU 1211M2 91. 00030] 111193 THRU 121191 000102 11195 THRU 121198 9% 00028 111199 THRU 121199 ]1. 000191 ---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 alter 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) REVK-30 (4YeIREV00K101 SUMFAU OF COMPLIANCE DECr. AM6 HARRISBURG. PA 1712"NS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. SHULTZ,LARRY E 100 S MARKET ST MECHANICSBURG PA AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 99-5331 17055-6329 DATE FILED:6Auust31, 1999 EIN: 23-241110/000 NOTICE NUMBER: 446-853.599.111-8 To the Prothonotary of CUMBERLAND County: r. - 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 18 day of November, 1999. toL-" 6(. Robert A. Judge, Sr. Secretary of Revenue .e? a' ems„.. Dorothy A. Totton Director, Bureau of Compliance - a I ?Wf oa a Q z W J W >. aZ }Z ui W 2a a) wCr 2 LL LL O UZ =) ¢ L 0 LL 00 ai F Z ?W U d <.2 ?0 Z Z W? R. 0¢ Ow 2m O ZV U U O W J FN - J x U W l^ M Pt a LL U) a N FO O x Q