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HomeMy WebLinkAbout99-06549i No. g-lAW..F Civil Term Y5. 'OF Court of Common Pleas Cumb. Co. 4 I i ??4; i i t i , REv1771 cst ts•ni rc comm"'Mn, n re,«bnvu osr?wor e[vtw su4Y or CornuMu M" r NMI,iSVAG r& ,rusaa, AUTHORITY TO REMOVE LIENS FILED IN ERROR ARE 07073 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, SEIFERT LTD 145 SALEM CHURCH RD MECHANICSBURG PA 17055-2835 TO THE PROTHONOTARY OF SAID COURT: PENNSYLVANIA. Docket Number 99.8549 CIV TRM Date Filed 10128199 Class of Tax EMPL Account Number 25-17128001000 Asuessmont Number M87710 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff In the above action, acknowledges that the above captioned Lien/Judgement Note was Bled In error and desires that it be removed from the records thereof. AND you, the Prothonotary of said Court, are hereby authorized and empowered, in the name and stead of the PlantIff, to remove said lien from 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 18TH day of JANUARY 2000. ROBERT A. JODCE. 5R. Secretary of Revenue DOROTHY A. TO7TOY Director, Bureau of Compliance 0 o w ? n LL > o0 ZN Z a a 0 2 a o U V LL O V W > } N O. LL LL O O F 0 O O U LL N O a O 9 REVIF100(NS) REV0o010 BUREAU OF COWI.Mu CE DEPT..eOele WAIBBURa, PA 17129g1a ?)D- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE )TARY M C '-f T ?? ( I: en Y7 - 45yQ l/:iu. SEIFERT LTD 145 SALEM CHURCH MECHANICSBURG PA RD 17055-2835 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 26.1712800000 Notice Date: September 13, 1999 Notice Number: 265.318.799-090.8 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. x`9.00 TIL 0//9ac ? P73zo 1 2 3 4 6 6 7 TAXTYPE ACCOUNT ID TAX TAX FF EVENT TAX TOTAL PERIOD ERIOD NUMBER DUE DUE BEGIN END EMPL 18078386 10.01.97 12.31.97 1 425.64 10,252.86 TOTAL: 425.64 10,252.85 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 09.23.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of PennsyNanla, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or 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 use may be. ! z!! 1 Q. SECRETARY OF REVENUE (OR AUTHORIZED DELEGATE) PART 1 . TO BE RETAINED BY RECORDING OFFICE September 13,1999 DATE COMMONWEALTH OF PENNSYLVANIA VS SEIFERT LTD NOTICE OFTAX LIEN filed this day of at M. LIENSEOATAXES 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, Ad 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, f982. 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. 9816). LIENS.EORSAXES. PENALTIESANDANTEREST GENERAL INFORMATION: Si4IpDtAff4Il1a1LLtenS provided under the Fiscal Code arise at the time of settlement (assessment) and are Lens upon the franchises and property, both real and personal, tvifhlt9Junhe[n9tjDe, The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full lorce and validity without filing of revival until paid. dnheNance_T x Lions are liens on real estate which continue until tax is paid. Pats9na)Ini?meJax.Fm?l9ye?Withh9ldmaSalc.Pea 6ystatuf a r1ax?Sal9s ansiUsaIAa,.LipuidEuels1nx.EuttLUse Tax.?im9r Camets?9adsa?a6d Malo tiTAE 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. PL AC E.OFJHEEILING.NOTIC EFOR M 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 properly 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 subjecl to lien is situated. AUTOMATIC REVIVAL.OENQTICE ANDPRIORMLOENOTICE GENERAL-RULE; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require ref Wing 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, lion, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION; The Commonwealth does not maintan priority of lax liens over any existing mortgages or liens 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 Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cendicale of release of any lien imposed with respect to any tax it: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in rasped thereof; or (2) the liability has become legally unenforceable. EXCEMQN; Interest on Corporation Taxes is computed after a den is paid. SETTLEMENT OF-ACCOUNr 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 compuation 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. CS. FF,CL,CNI •64 PER ANNUM (DUE DATE TO PAYMENT DATE) C1,O R, C A. ST • 61 PER ANNUM (DUE DATE TO PAYMENT DATE 6L. NE.,O P., MI •61 PER ANNUM (DUE DATE TO PAYMENT DATE Pug. • 11 PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PIT, EMT. •0,4 OF 1% PER MONTHOR FRACTION s 66 qu OF 11 PER MONTH OR FRACTION R7.T - 0% PER ANNUM NHa EST •61 PER ANNUM LFT,FUT. • 11 PER MONTH OR FRACTION M C R T. .11 PER MONTH OR FRACTION O F.T. . t 91 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: DEMNOUENT DATE MEREST RATE DAILY INTEREST FACTOR 111162 THRU 121142 201 000549 111,13 THRU 120113 161 0p 39 I114 THRU 120191 111 000301 11195 THRU 121195 I2•. 0002H In16THRU 120146 104 000274 1117 THRU 120147 94 000247 1016 THRU 120191 111 000301 11.92 THRU t20192 94 000247 111,03 THRU 120194 71 000162 III"THRU 120196 K 000247 11,99 THRU 120t90 71 000192 -.Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is pad 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 a (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X(DAILY INTEREST FACTOR)