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Home My WebLink About99-07706 Jar i?.?.:\ No. 99• »v? Civil Term vs. Court of Common Pleas Cumb. Co. _1 . . l? w: IY I t 1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Plaintiff V. CAROL L. CUMMINGS 206 EAST KING STREET P. 0. BOX 327 SHIPPENSBURG,PA 17257 Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNA. No. 99 - 7706 Notice Date: 12/12/99 Amount: $7,081.94 License # PA0000217 ORDER TO SATISFY TO THE PROTHONOTARY: You are hereby authorized and directed to satisfy the lien and judgment, as above captioned, upon payment of your costs only by Defendant. TOM CORBETT ATTORNEY GENERAL BY Stephen L. Brandwene #034198 Chief Deputy Attorney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Strawberry Square Harrisburg, PA 17120 Telephone: (717) 787-9045 Dated: April 22, 2005 i i%' s:. ?r•, u.i >;:. _J -: rC i;- ??{_: ?j L' ?1 L. L 1 s7 y i_ ? -` ?J ?O •;q .]? O 'J O (? GJ ?? a ?? v/ M REVK-159 (9.M)REVW" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE HARRISBURG. PA 17119.09/8 CERTIFIED COPY OF LIEN ) r7 7C6; COURT COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CUMMINGS,CAROL L PA: PA-00002171000 20 6 E KING ST Notice Date: December 12, 1999 Notice Number: 545.059.799.120.7 P 0 BOX 327 SHIPPENSBURG PA 17257-1434 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, Ihere is herewith transmitted a certified copy of a lien to be entered of record in your county. I? 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21116067 07-01.98 09-30.98 1 1.016.49 1,541.17 SALES 21116067 10.01-98 12.31.98 1 1,432.92 2,141.56 SALES 21116067 01.01.99 03.31-99 1 1,362.72 1.930.64 SALES 21116067 04.01.99 06.30-99 1 1,165.75 1,468.57 TOTAL: 4,967.88 7,081.94 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 12.22-99 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 lien 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. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART I - TO BE RETAINED BY RECORDING OFFICE December 12. 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS CUMMINGS,CAROL L NOTICE OFTAX LIEN filed this day of all M. LIENS FOR TAYCe 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 346 of the Tax Reform Code of 1971, 72 P.S. Secti amended. on 7345, as Liens for Realty Transfer Tax arise under Section 1112-0 of the Tax Reform Code of 1971, 72 P.S. Section 8112.0, 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 T Estate Tax Act of ax arise under the Inheritance and 1982, Act of Decamber 13, 1982, P.L. 1086, No. 225 Section I et. 72 death prriior to December 13e1982, lions arise eunderr 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. 9815). LIENS F_OgTAXFS. ENAL1IFS_AI90- EREST GENERAL INFORMATION: C?TR4talLOhfeS provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and properly, both real and personal, with no lurther nglir The filing of a Notice of Lien with a County Prothonotary is not a requisite, and the lien remains in lull force and validity without filing of revival until paid. Inheritance Tax ie0s are liens on real estate which continue until tax is paid. Person-I Income T 71?Emolover Withholding T R aOfLUse_Tax Liomtl F el?_z F III r It T ?a?ale3 Motorhy,?7ax hens are (lens upon the franchises as well asa?real ndDsidpersonal property of taxpayers, but only after they have been entered and docketed orecord 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 dale of entry of record. 2LACF-OFTHEBLINQ NOTICE-FORM PLACE OF FILING: The notice of lien shall be filed: (a) ersonal which In the Properly whether the case of Real Propect erty,toihn telhoien oflicaio alal led the Protho(b) in subj andnotarytheca alse of P the county in which t the property t is s tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUioMALCREVIVAL_0ENO ICE ANMLORM o___ F Q1= GENEBAL-RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in lull, before any other obligation, judgement, claim, lien, 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 liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. SEE, Act of December 12, 1994, P.L. 1015, No. 138. RELEA$E-QWEN 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 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 respect thereof; or (2) the liability has become legally unenforceable. Interest on Corporation Taxes is Computed alter a lien is paid. EXCEPTION The 'Total' column (CalKD1EMeac01 FAW94H[ comprises the balance of Tax Due (Columne6) of tax on this pluslassessed add lions and/or sdate on penalties, the and face of this assessed noticeand accrued interest up to the interest computation . 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. f rates. C.S.. F.F., at the. N. 1. -61. PER ANNUM DUE DATE TO PAYMENT DATE) C.L. G.q., C.A., S.T. -r.PERANNUM'DUE DATE TO PAYMENT DATE) B.L. N.E. G.P,. P 'U M.I. • 81, PEq ANNtx.1(DUE DATE TO PAYMENT DATE) •1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., EAI.T. • Y4 OF 1% PER MONTH OR FRACTION a.8 U. •34 OF 1% PER MONTH OR FRACTION R.T.T. •6%PER ANNUM INHe EST. -6%PER ANNUM L F.T.. F, U. T. •I% PER MONTH OR FRACTION M.C.R.T. • 14 PER MONTH OR FRACTION O.F.T. • 186. PER ANNUM then PAall ry 1, 1862, 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: DELINOUENT DATE INTEREST RATE DAILY INTEREST FACTOR 11111192 THRU 1213IM2 20% HRU 12,31,83 16% fli a THRU 12131,U Ifs' 11% SOB X43 8 111185 THRU 12/ ,ss . 111186 THRU 12,31186 139. .888901 111197 THRU 1231187 10'. •880956 111198 THRU 12/31191 91, .0082]4 111192 THRU 1231192 11% .00024, 111193 THRU 12,31194 9s, .000301 111195 THRU 1231199 ]'^ .000292 111199 THflU 1292 1199 V. .000192 A. .00024] .OD0192 •--Taxes that become delinquent on or before December 31, 1981 will remain a Constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January I, 1982 are subject to a variable interest that changes each calendar year. --.Interest is calculated as follows: INTEREST= (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) i