HomeMy WebLinkAbout99-06040
No. 99- God Civil Term
Court of Common Pleas
Cumb. Co.
. i
f
t
euRUUCr caMruARCE COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT 2NUO lab
RARRISDURO PA 17121M, AUTHORITY TO SATISFY
REV-M RE13SUECM YPINe
REISSUE ARP 08672
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V
COURT OF COMMON PLEAS OF
DANIELS, TAMMY R CUMBERLAND COUNTY,
239 S. 17TH STREET REAR PENNSYLVANIA.
CAMP HILL PA 17011-5510
Docket Number
Date Filed
Class of Tax
Account Number
Assessment Number
TO THE PROTHONOTARY OF SAID COURT:
NO.99.6040 CIVIL TER
10/4/1999
SALES
25-15903541000
03/31199
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action,
acknowledges having received of the Defendant above named, full payment and satisfaction of the above
captioned Lien/Judgement Note, with the Interest and costs thereon due It; and desires that satisfaction be
entered upon 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 Plantiff, 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 so
doing, this shall be your sufficient warrant of authority.
IN TESTIMONY WHEREOF, there Is hereunto affixed the Seal of the Department of Revenue, Commonwealth
of Pennsylvania, this 30TH day of JANUARY, 2003
'Original Date of Satisfaction: 8126/2000
GREGORY C. FAIT
Acting Secretary of Revenue
DORO ly A. TOTrON
Director, Bureau of Compliance
v
d G •C N
N
W
J
a
z
O
f
f
O
U
U.
O
D
O
U
W
F
Z
Q
z
Q
7
J
}
N
2
Z
W
a
z
z
O
U
f
ui
H
O
z
Q
Z
W
J ?
> Z
N W
Z
W W
IL
LL
LL
O O
Z
W
QJ
W ?
z CL
O W
? U
0
O
U
U.
y
a
N
0
C
O
2
Q
REVK.I3e (YAa) REVe00Ke
BUREAU OF COMPUANCE
DEPT MoPea
p? PARR196URe, PA 17121-M6
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
CERTIFIED COPY OF LIEN
^?
(Iq- Ter(,; r.r,T a.r1 1j:
DANIELS,TAMMY R -"
239 S 17TH ST REAR
CAMP HILL PA 17011-5510
'??.C1r11?2 (.V-1ti Q.`l hlu_l R-t?R(n?ln
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 25-159035400
Notice Dale: Seplember 28, 1999
Nolice Number: 320.090.499.092.3
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.
1
TAX TYPE 2
ACCOUNTID 3
TAX
PERIOD
BEGIN 4
TAX
PERIOD
END 6
TAX
DUE 7
TOTAL
DUE
SALES 21529297 03.01-99 03.31-99 t 673.96 863.90
: 673.96 863.90
FILINGFEE(S): 9.00
INTEREST COMPUTATION DATE: 10-08-99
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, candies this to be a True and correct
copy of alien against the above named taxpayer for unpaid TAX. INTEREST, ADDITIONS or PENALTIES Iherein 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.
?n Q.
SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
September 28. 1999
DATE
COMMONWEALTH OF PENNSYLVANIA
VS
DANIELS,TAMMY R
NOTICE OF TAX LIEN
filed this day of
at IT.
LIENSt9R TAXES
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.S. Sedion 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 Inherilance Tax and Estate Tax arise under the Inheritance and
Estate Tax Acl 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 Ad of 1961, 72 P.S. Section 2485. 101 at. seq.).
Liens for Stale, or State and Local Sales, Use and Hotel Occupancy Tax and
Public Transportation Assistance Fund Taxes and Fees arise under Section
242, Actol 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).
LIEtLUQR-TAXE%P-ENALDESANDJNTE HESS
GENERAL INFORMATION:
CGrporaliQaJ4m1tens 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 fwZer notjc% 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 Emoloer WjlhbgjdjnG Tax Rgalty TraOSleLIax.-Sales
and Use Tax. Liouid Fuels Tax Ft el Use Tax,_y_lglq[ Carriers Rggdsax a0d
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 bythe Prothonotary of the county where such property is situated and
shall not attach to stock of goods, wares, or merchandise regularly used in the
ordinarymurse of business of the taxpayer. The lion has priority from the dale
of entry of record.
PLACE QETHE_FJLINQNQTICE-FO13M
PLACE OF FILING: The notice of lion 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 ben is situated.
AVIOMAT)C-REYTVAL_QE NQTICEAND4BLORnOLOENOWE
GENERAL-RULE; According to the Fiscal Code, the Notice of Lien is
automatically revived and does nor require Wiling 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. EXGEPEOX The Commonwealth does not
maintain priority of tax (lens over any existing mortgages or liens which are
pmperly recorded at the time that the tax lien is filed. SEE; Act of December
12, 1994, P.L. 1015, No. 138.
RELEASE-DE-LIEN
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 d: (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.
*MEMENTOFACCOUNT
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 R. C.L.. C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
C.L. G.R.. C A. S.T. • 61 PER ANNUTA (DUE DATE TO PAYMENT DATE)
D. L.. N. E.. G. P.. M. I. •61 PER ANNUM (DUE DATE TO PAYMENT DATE)
P.U.R.. - 11 PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
P.1 T. E.MT. - 34 OF 11 PER MONTH OR FRACTION
s aU. . 34 OF 11 PER MONTH OR FRACTION
FITT. •61 PER "LOA
INN 6 EST. . V. PER ANNUM
LF T. F.U T. . 11 PER MONTH OR FRACTION
M.C R T. . 11 PER MONTH OR FRACTION
O.F T. .18% 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 INTEREST RATE DAILY INTEREST FACTOR
111 X82 THRU 12131,92 201 .000579
111183 THRU 12131,93 16% ,000738
1/1,87 THRU 12,3U8A 111 .000301
111,85 THRU 12/31,85 131 000356
101116 THRU 12,31196 101 0002]7
Iq,87 THRU 4.]1,87 81 .00027]
lrI/88 THRU 12r3L9t 111 .000301
1n192 THRU 12,31,92 91
.0277
t n193 THRU 11131,W 75. .000192
1 8195 THRU 12,31,98 91 .00027;
Iq,99 THRU 1281199 7S. .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 I, 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)