HomeMy WebLinkAbout99-06586i
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No. 99-GsrG Civil Term
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Court of Common Pleas
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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
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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)