The URL can be used to link to this page

Home My WebLink About99-05386 No. 99 • Civil Term VS. cam/ nS?s , Court of Common Pleas Cumb. Co. I f REVK-150 t99etREV000Ke COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU of COMPLIANCE DEPT, 2eowe tIARlseuRa, PA tttaawe CERTIFIED COPY OF LIEN NO , q9 5380 r: ??PCm STOKESrFLOYD 40 N HANOVER ST CARLISLE PA 17013-3013 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 426.26.1604MOO Notice Dale: August 24, 1999 Notice Number: 381.182.599.081.9 To the Prothonotary of said court: Pursuant to the laws of the Commonweahh of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. ,16Q.(XjP6 CL1Ld (11495 Rtl $5io0 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21528432 06-01.98 06-30-98 1 262.20 346.62 TOTAL: 262.20 345.52 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 09.03.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct ropy 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. ?? V-10. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) August 24, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS STOKES,FLOYD NOTICE OF TAX LIEN filed this day of at m. 2LACEOMETILINCLN0T10ET_OEM 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 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. AVrOMAIlCAEVLYAL_OE N -TLCEANMLORM OF ROME GENERAL_ RULE; According to the Fisosl 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. EXCEPD4N, The Commonwealth does not maintain priority of tax liens over any existing mortgages or liere which are property recorded at the time that the tax lien is filed. SEE; Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN 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. Uens 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 whh 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 arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS. PTAXES.PENALTIESANP_INTERESS.T GENERAL INFORMATION: Corporation 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, wjt(LOp?urther notlyg, The filing of a Notice of Lien with a County Prothonotary is not a requisite, and the lien remains in full force and validhywithout filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax Emyloyer Withholdinc Tax. Realty Transtg7Tax..Selo and Use Taz Lig". Fuels Tax, Fuel Use Tax, MpiQr-CarrierHead -Ta?Land 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. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release olany lion 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 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 dale 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 dale 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. - e% PER ANNUM (DUE DATE TO PAYMENT DATE) C 1.G R.CA.. S.T. -69: PER ANNUM (D UE DATE TO PAYMENT DATE) BL. N.E.,GP.,M.1, -6% PER ANNUM (DUE DATE TO PAYMENT DATE) P U R • 116 PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P I T . E M T . .314 OF 1% PER MONTH OR FRACTION s. a U. 3r4 OF 1% PER MONTH OR FRACTION RTT. •64. PER ANNUM NH & EST 6% PER ANNUM L F.T., F UT. .1% PER MONTH OR FRACTION MCAT. -1% PER MONTH OR FRACTION OFT. -16%PERANNUM For all taxes that are originally due and payable o;1 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 DATE MEREST RATE DAILY INTEREST FACTOR : 2THRU 129192 IV 20% 000549 THRU 129193 I 18% .000138 111194 THRU 129194 11% 000301 111185 THRU 12M W 1T 000356 111186THRU 129196 109. 000274 111WTHRU 12919; 99'. .000247 111188THRU 129191 11% 000301 111192THRU 129192 9% M47 111193THRU 129194 A .000192 111195THRU 129198 9% 000247 111199THRU 129199 7g, .OW192 --Taxes that become delinquent on or before December 3t, 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 OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)