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Home My WebLink About99-07740i .. ?? f No. Civil Term i i vs. weg/, Court of Common Pleas Cumb. Co. j i I i r f i ' I i REVD-159 (0.95)REVO60x9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE WR&1U OF COMPUMICE .• DEPT. 290916 µ1RRISBURG. PA R128o 6 CERTIFIED COPY OF. LIEN?'= ^. 1, O COURT 001U `PLEASOF CUMBERLAND ND COUNTY. PENNSYLVANIA - EIN: 23.28756121000 21,1 16.952-.4 4 999..1 HE I SHMAN r RANDY L Notice Date: December 1 2 S HANOVER ST Notice Number: 6 6 16.9521.6 CARLISLE PA 17013-3306 Pursuant to the Ia*s of the is herewith transmitted a certified To of Prothonotar of said court: Peynnsylvania, there copy of a lien to be entered of record in your county. ?(Q /t1 U -P, 101 •5_ ( 6 7 (? 2 3 3 q 5 TOTAL EVENT TAX DUE 1 TAX TAX TYPE ACCOUNT ID PERIOD TAX PERIOD NUMBER DUE 22 68 BEGIN . END 309 1 74 38 SALES 80384701 01.01.99 02.01.99 . 01-31.99 1.94 02-28.99 1 1844.64 .54 245.25 SALES 80384701 80384701 03-01 '99 03.31.99 1 397.28 1 312.03 SALES 80384701 04'01'89 04-30.99 501.60 785.13 TOTAL: SALES 9.00 I FILING FEE(S): i j INTEREST COMPUTATION DATE: 12.31.99 of the Commonwealth of Pennsylvania, certifies this to be a true an come and conch, om such taxpayer f t d ndersigned, the Secretary of Revenue (or an fo d h r e ue authorized delega r unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein ADDITIONS or PENALTIES is a lien in favor o the EST I er e u T a lien against the above named taxpay copy remains unpaid. boveol o O lien , The amount such h unpaid TAX, INTER as the case may be. or both al d.m , , , rson for payment and pe aer ft ealth of Pennsylvania upon the taxpayer's property. Commonw 1 December 21. 1999 DATE SECRETARY OF-REVENUE (ORAUTHORIZED DELEGATE) ETAINED BY RECORDING OFFICE PA RT I - TO BE R 4 r i {w- ' :z COMMONWEALTH OF PENNSYLVANIA VS HEISHMAN, RANDY L NOTICE OF TAX LIEN filed this day of at IT. t ITNS FOR TAXES 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 Realty 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, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 at. seq., 72 PA. C.SA. Section 1701 at. seq. (For decendants with dale 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. 9815). LIENS-lEOR79XE5.EENALIIF5 ANO-IffRESI GENERAL INFORMATION: QQIpDralion Tax Ligt0S 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 lualtQLnS im 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. Inheritance Tax Lions are liens on real estate which Continue until tax is paid. Pin I Income Taz?moloyer V5thholding Tax Ready Tran?er Tax gales M91 Use Tax ions'a Fuels Tax Fuel Use Tax. as"we dt89(S.H4AdSa%.a0l (?yorbus Tax liens era 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 shuated 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. ELAQES)EINEFJLINQ-KQMEF_ORM 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 case 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 REVIVALOF NOTICE AND PRIQBRY OF NOTICE GENERAL D-LE; 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 full, 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 i properly recorded at the time that the tax lien is filed. SEE: Act of Decambor 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 certificate of release of any lion Imposed with respect to any tax 8: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs In respect iheraol; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENTOFACCOUNT 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 i penalties, and assessed and accrued interest up to the Interest computation date on the face of this notice. N 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 j interest computation date to and through the payment data. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.S.. F.F., C.L. C.N.I. •6% PER ANNUA DUE DATE TO PAYMENT DATE) C.I., O.R. C.A.. S.T. •e%PER AlNLM DUE DATE TO PAYMENT DATE) e.L.N.E,O.P.,M.I. •6%PERAPNUA DUE DATE TO PAYMENT DATE) P.UR.. 1% PER MONTH OR FRACTION (DUE OATETO PAYMENT DATE) P.I.T.. EM.T. • 314 OF 1% PER MONTH OR FRACTION S.a U. •34 OF 1% PER MONTH OR FRACTION R.T.T. •e% PER ANNUM INNA EST. -MPERANNUA LF.T.. RUT. -1% PER MONTH OR FRACTION M.CR.T. •1%P ER MONTH OR FRACTION O.F.T. •18%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: DELINOUENT DATE INTEREST RATE DAILY INTEREST FACTOR 12/!1182 20% .000 e 12/IM 16% .800;38 121J116; it% •000201 12/A1195 13% •000356 12/31186 10% .000274 1ml 8% .000247 = 12131191 11% .000301 12/31192 9% .000241 IM11a1 11. .000192 12/31198 9% 12/31/99 7% ,000192 -•- 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 1, 1982 are subject to a variable interest that changes each Calendar year. ••• Interest is calculated as follows: INTEREST= (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINOUENT) X (DAILY INTEREST FACTOR) REVK•000 (6.96) REV00KI0 BUFKkU OF COMPLIANCE DEPT. 260946 HARRISBURG. PA 191290946 AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. HEISHMAN, RANDY L 2 S HANOVER ST CARLISLE PA 17013-3306 To the Prothonotary of CUMBERLAND County: COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 99-7740 DATE FILED: December 29, 1999 EIN: 23-28756 1 2/00 0 NOTICE NUMBER: 955.673.400-061-4 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 14 day of June, 2000. t1f -" 6(• .?lr Robert A. Judge, Sr. Secretary of Revenue &T ` a-. Dorothy A. Totton Director, Bureau of Compliance im LL OZQ W J J CL Z OW ?a UZ LL OO U ?O ? Z OJ U oC W W Z [0 H ? ZL) -U 0 0 N w W I O Z Q Z J W Z (n Z W Z W w X IL LL LL O O? F Z W w? Z OW ?O O U Y LL J y ? o Z U) 0 Z } Q F- 2 = O U _ _ D a C> C: ra ..