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HomeMy WebLinkAbout99-06590 No. 94-moo avil Term i 1 ' Court of Common Pleas I Cumb. Co. f AEVK• 300 44-KI REV00K I OI BUREAU OF COMPUANCE DEPT, t10Me KARRIBBURO. PA 11121-0MS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. FAHNESTOCK.RAYMOND D PO BOX 17 MT HOLLY SPGS PA 17065-0017 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 99.6590 DATE FILED: October 29,1999 SSN: 184.36.6704/000 NOTICE NUMBER: 766.296.200.030.8 The Commonwealth of Pennsylvania, Department of Revenue, the Plainflff 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 Seat of the Department of Revenue, Commonwealth of Pennsylvania, this 08 day of March, 2000. to-" 6(. OCL Robert A. Judge, Sr. Secretary of Revenue v Dorothy A. Totton Director. Bureau of Compliance LLa 0 QO W > J N az 0 CL 0 U LL ? OU 0 O U W W zV U1C? ? ? y LL.... N ?. f Y am ll_1:.. w. I ..:.. C i.:?lU °o W? Z Q W co W z? 6Q LL LL 0 =0= J? 5O 2 O U O O z O U O N w =z LL LL F Q N ?r O C REVK•159 it,") REVOODKe 6UREAUOa COMPLIANCE DEPT. 210§4$ KARR1eeNG, PA 17121-MG -0 qq - ?, 5q0 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE .;' PJRTIFIED COPY OF LIEN r.1"fir"^q FAHNESTOCK2RAYMOND D PO BOX 17 MT HOLLY SPGS PA 17065-0017 gQURT OF COMMON PLEAS OF CUMBERLAND COUNTY, r, ; P.FNNSYLVANIA SSN: 184.36.67041000 Notice Date: October 19, 1999 Notice Number: 356.222.999.10 t•4 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. OP 73 7 1 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21160841 01.01.99 03.31.99 1 1,523.97 1,854.46 TOTAL: 1,523.97 1,854.46 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 10.29.99 The undersigned, the Secretary of Revenue (Oran authorized delegate) of the Commonweafth 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 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 case may be. ?!i a.. tiao SECRETARY OF REVENUE (OR AUTHORIZED DELEGATE) PART 1 • TO BE RETAINED BY RECORDING OFFICE October 19, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS FAHNESTOCK.RAVMOND D NOTICE OF TAX LIEN filed this day of at IT. LIENZEOR-TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens lot Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tay 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 81 12-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 Ad, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (76 PA. C.S. 9615). 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 et. 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. PENALTIESAND INTEREST GENERAL INFORMATION: COrimAlionlAa-Liens 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.neJurlheLnDlice. 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 riling or revival until paid. tnhehtancelax-Liens are lions on real estate which continue until tax is paid. PD[soDal_IncomeSax. EmployaLNtithholdmgSax.Aealryliansferlax,_Sales andllselax.liquidEurds-Ia.?..F.ue W selax.Molor?al[ialsAoadlertand Mo10Ibu1TAlt liens are liens upon the franchises as well as real and personal properly of taxpayers, but only after they have been entered and docketed of record by the Prothonotary or the county where such property is situated and shall not attach to stock or goods, wares, or merchandise regularly used in the ordinary course or business or the laxpayer. The ken has priority from the date of entry or record. PLACE OFTHE FILING NOTICE-FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the use of Real Properly, 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. AUTOMATICBEVIVAL OF-NOTICE-AND.PRIORRY-OF NOTICE GENERAL-RULE, According to the Fiscal Code, the Notice of Lien is automatically revived and does not require rattling 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 properly may be charged. EXCEPTION; The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is tiled. 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 ceniflcate of release of any lien imposed with rasped to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and cods in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lion is paid. SETTLEMENLOEACCOUNT The *Total* column (Column 7) for each type of tax listed on this Notice of L:en 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 tales. C6.F F..CL. CNI •M PER AtNU61(DUE DATE TO PAYMENT DATE) C I. D R. C A. ST. •416 PER ANNUM (DUE DATE TO PAYMENT DATE) 9 L. N E..0 P. M1 •e1. PER ANNUM (DUE DATE TO PAYMENT DATE) P U R • 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATO PIT.EMT • 14 OF 1% PER MONTH OR FRACTION SAM -3'4 OF 1% PER MONTH OR FRACTION FITT •e+, PER ANNW INNA EST 0% PER ANNUM LF T. F.U T. • 1% PER MONTH OR FRACTION MCAT •t4 PER MONTH OR FRACTION : OFT. 11% PER ANNULI For all taxes that are originally due and payable on and offer January 1, 1982, the PA Department of Revenue will calculate daily interest on all lax 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 1'142 THRU 120112 20% 0 $ 111,937HRU 1213163 16\ 6601211 III M THRU 12111114 11% o0030t 111,15 THRU 12'3145 131 660756 11146 THRU 12'31116 t(7% 000274 1'147 THRU 12'3167 ey .000247 111,19 THRU t21141 11`. 600301 111162 THRU 121162 61. .000247 111163 THRU 121311M 7% .000162 1145 THRU 12131411 9% 000247 11146 THRU 1213146 7% .000112 ---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 shot January I, 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 DELINOUENT) X (DAILY INTEREST FACTOR)