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HomeMy WebLinkAbout99-06586i i i i No. 99-GsrG Civil Term G-a? ?.I VS. 64 63 x . Court of Common Pleas Cumb. Co. .ems 5 tit, d AEVK-300 (641) REVOOK10 WREAU OF COMPUANCE DEPT 2MMF NARK 99M. PA 17121-MI COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. D 8 B LEAMAN PAINTING CO 755 STATE ST LEMOYNE PA 17043 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 99.6586 DATE FILED: October 29,1999 EIN: 23.3213749/000 NOTICE NUMBER: 253.720.401.082.2 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 22 day of August, 2001. Larry P. Williams Secretary of Revenue n.a1w.y Q. `Jb?AL O Dorothy A. Tonon Director, Bureau of Compliance i•J :.: N C7Q r T .? C S C7 LL O J U) CL Z Oa c N U Q O U ? a C O U z w w Z U O Q Z Z >W 52 O O U Z U) Q) Zj oC z a. LLOO a ? ug ? a O W co ca O O O U LL F N rO O REV*15e t0-01 REVWKJ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DURiAU OF COMPUANCE DEPT 2eeME 11ARMS&Dio, PA 1112E-0Me (: r,? •. - ^ - 40 r ^r1 G:1 ?( on D 8 B LEAMAN PAINTING CIO' 755 STATE ST LEMOYNE PA 17043 P1 - 01/, A 9. 't) (1r cl)4ot CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.3213749MOO Notice Date: October 19, 1999 Notice Number: 366.195.399.101.4 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there Is herewith transmitted a candied copy of a lion to be entered of record in your county. 1 I L/ 2 3 4 6 6 7 AX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL [ PERIOD PERIOD NUMBER DUE DUE BEGIN END PL EM 19148105 01.01.98 03.31.98 1 262.90 612.97 TOTAL: 262.90 612.97 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 10.29.99 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 a lion against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, aher 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. !?? Q• SECRETARY OF REVENUE (OR AUTHORIZED DELEGATE) October 19, 1999 DATE PART I - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS D b 8 LEAMAN PAINTING CO 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. Lions for Personal Income Tax and Employer Withholding Tax arise under Section 346 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 261 I•M, as amended. Lions 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. 9616). 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 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.). 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 FOR_TAXES.PENALTIES AND INTEREST GENERAL INFORMATION: G47pQ gn_TA7LLie05 provided under the Fiscal Code arise at the lime of settlement (assessment) and are liens upon the Iranchises and property, both real and personal, with noJut1hetnotice. 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. IObefhanQe_TAaliens are lions on real estate which continue unlit tax is paid Ee=nALlnc me Tex. Employet_WghholdingSax ReellyTtan5letTax_SaleS arid-1st T x I,Inuld Fuels Ta&-EueLUSQ Taa..MQIQLCWlltLI_RDad_TaxAnd MolQtbuslax 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 slock 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 _OUHEFILING NOTICE.EORM 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 use 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 AUTOMATIC REVIVAL.OF-NQTICE-AND-PAIORMLOENO-nCE GENERAL-RULE; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require telling 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, hen, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax hens over any existing mortgages or liens which are property recorded at the time that the tax lien is filed. 5EE; Act of December 12. 1994, P.L. 1016, 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 certificate of release of any Ilen 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 rasped thereof; or (2) the liability has become legally unenforceable. EX.OF.P1101h: Interest on Corporation Taxes is computed after a lien is paid. SE7TLEMENLOf 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 date on the lace of this notice. II 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. CS. FF. C I. CNI •6%PER ANNUM (DUE DATE TO PAYMENT DATE) C1.0 R.C A. SIT •KPER AKWUM(DUE DATE TO PAYMENT DATE) 111I.- NE. OP. MI •65. PER AMIW(DUE DATE TO PAYMENT DATE) PUR •1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.IT, EMT • 314 OF 1% PER MOWN OR FRACTION 5 AU •314 OF 1% PER MOWN OR FRACTION RT.T •ew PER ArNM INN A EST 6% PER ANNUM LFT. FUT • 1% PER MONTH OR FRACTION M C R T. • tt PER MONTH OR FRACTION OF.T. •IR 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 PATE DAILY INTEREST FACTOR 11112 THRU 1210112 "% .000596 111,23 THRU 129113 16% 000479 1111"THRU 12,31M 11% 000701 1/ 15 THRU 12,3115 13% 9)9776 1,11ITHRU123116 t0\ 000274 117 THRU 120117 1 9% 000267 1112 THRU 121111 11% 000701 1,1,92 THRU 12,31,92 Y. 000247 11117 THRU t21114 7% 000192 111,95 THRU 1217919 1% 000247 11119 THRU 12'7119 7% 000192 ...Taxes that become delinquent on or belore December 31, 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 a (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINOUEN) X (DAILY INTEREST FACTOR)