HomeMy WebLinkAbout99-06549i
No. g-lAW..F Civil Term
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Court of Common Pleas
Cumb. Co.
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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
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BUREAU OF COWI.Mu CE
DEPT..eOele
WAIBBURa, PA 17129g1a
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
)TARY
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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
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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)