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HomeMy WebLinkAbout03-5050REVK-159 (12-01) REV000Kg BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 PE[FER~KE[TH E 5~ N BEALE AVE ENOLA PA 17025-2805 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN os-o COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2148530/000 Notice Date: September 10, 2003 Notice Number: 620-838-403-090-5 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. t 2 3 TAX TYPE ACCOUNT ID TAX PERIOD BEGIN SALES 21145228 07-01-94 EMPL 13476247 t 0-01-94 EMPL 13476247 01-01-95 EMPL 13476247 04-01-95 EMPL 13476247 07-01-95 EMPL 13476247 10-01-95 EMPL 13476247 01-01-96 EMPL 13476247 04-01-96 EMPL 13476247 07-01-96 EMPL t 3476247 10-01-96 EMPL 13476247 01-01-97 4 5 6 7 TAX EVENT TAX TOTAL PERIOD NUMBER DUE DUE END 09-30-94 1 0.00 53.53 12-31-94 I 0.00 121.05 03-31-95 I 0.00 84.78 06-30-95 I 0.00 89.16 09-30-95 1 0.00 82.24 12-31-95 1 0.00 86.46 03-31-96 1 0.00 69.83 06-30-96 1 0.00 82.69 09-30-96 1 0.00 69.74 12-31-96 1 0.00 115.08 03-31-97 1 0.00 17.50 TOTAL: 0.00 872.06 FILING FEE(S): C} ~- 14.00 INTEREST COMPUTATION DATE: 09-20-03 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 iR favor of the Commonwealth of Pennsylvania upon the taxpayer's proper[y, real, personal, or both, as the case may be. SECRETARY OF P~W'~IN U E (OR A UTH O RIZE ~,,,,J~ LE GATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 10, 2003 DATE COMMONWEALTH OF PENNSYLVANIA VS PEIFER,KEITH E NOTICE OF TAX LIEN filed this day of LIENS FOR TAXES Liens for Corporafion 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 261 l-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 et. seq., 72 PA. C.S.A. Section 1701 et. 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, lg71, No. 2 as amended, 72 P.S. Section 7242. Liens for Mo~rbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES, PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the fime of settlement (assessment} and are liens upon the franchises and property, both real and personal, with no further notice. The filing of a Notice of Lien with a county Prothonotary is not a requiCrte, and the iian remains in full force and wfidity without tiling of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Employer Withholding '[ax. Reaib' Transfer Tax. Salas and Use Tax. Liquid Fuels Tax. Fuel Use Tax, Motor Carriers Road Tax and Motorbus Tax 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 stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priodty from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The nofice 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 REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automaficaliy 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 safisfied from a subsequent judicial sale or iiability with which the prope~y 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. ~ 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 certificate of release of any lien imposed with respect to any tax if: (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. EXCEPTION; interest on Corporation Taxes is computed after a lien is paid. SEI'I'LEMENT OF ACCOUNT The '"Total" column (Column 7) for each type of tax lisfad on this Nofice of Lien comprises the balance of Tax Due (Column 6) plus assessed addifions and/or penalfies, and assessed and accrued interest up to the interest computafion date on the face of this nofice. if payment or se~emant of account is made after the interest computafion 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. c.~.. F.F.. C.L.C.N.L - 6% PER .~UM ( DUE DATE TO PAYMENT DATE) M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 18% PER ANNUM For a[l taxes that are originally due and payable on and after January 1,1982, the PA Department of Revenue will calculate daffy 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: DEUNOUENT DATE INTEREST RATE DALLY INTEREST FACTOR ---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 calculatad as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS OELINQUENT) X (DAILY INTEREST FACTOR) REVK 300 (8-01) REVOOK10 BUREAU OF COMPLIANCE DEPT. 28DM HARRISBURC#DA 17128-0948 , t COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. PEIFER,KEITH E 34 W BEALE AVE ENOLA PA 17025-2805 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 03-5050 DATE FILED: September 24, 2003 EIN: 23-2148530/000 NOTICE NUMBER: 220-232-406-062-4 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Llen/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 fire 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 24 day of June, 2006. Gregory C. Fajt Secretary of Revenue (7) _ o ?4 -,1 1 4 ,.....? Keith J. Richardson Director, Bureau of Compliance C* ?t(e *9-50 Pu y a*39t? e 24 (017f U- a 04 J (J) a R 8 a Ri U 6 © p ?-- U 3 Z Will ZV a w Z O O > w w w cr. a a w 0 O U 3 I . I 1