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HomeMy WebLinkAbout01-6228REVK-159 (8-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DAVENPORT,STEPHEN H 1205 MANOR DR MECHAN[CSBURG PA 17055-q89q EIN: 25-1655020/000 Notice Date: October 21,2001 Notice Number: 912-621-601-101-6 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. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 17905258 01-01-99 03-31-99 1 456.52 891.26 TOTAL: 456.52 891.26 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 10-31-01 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, pemonai, or both, as the case may be. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE October 21,2001 DATE COMMONWEALTH OF PENNSYLVANIA VS DAVENPORT,STEPHEN H NOTICE OF TAX LIEN filed this at day of 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 261 l-M, as amended. Liens for Fuel Use Tax adse under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carders Road Tax adse 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 Ass/stance 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 FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Comorafion Tax Lien~ provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the fl'anchisse and property, both real and personal, with no further ~l~ti~.~ The filing of a Notice of Men with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. J/] J~tl;;~[Ey~ are liens on real estate which continue until tax is paid. Personal Income Tax. Employer Withholdina Tax. Rea;tv T~a~;=r Tax. -~" and Use Tax. Liauid Fuels Tax. Fuel Use Tax. Maker Carriers Road Tax ar,,; Motorbus Tax liens are liens upon the hanchises 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 situatod and shall not attach to stock of goods, wares, or memhandise rngulady used in the ordinary course of business of the taxpayer. The lien has pddrity from the date of e nt~'y of record. PLACE OF THE FILING NOTICE FOP" PLACE OF FILING: The notice of en shall be ~ed: (al In the case of Real Property, in the office of the Prothonotary of the county in which the property subject to the I/an is situated and (bi in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in whish the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICr ~ 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 fu before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judidal sale or fiabtfity with which the properly may be chaq;led E.~ 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. 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 fo any tax if:. (1) the liability is satisfied, astisfoction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2} the liabilfty has become legally unenforceable. ~ Interest on Corporation Taxes is computed after a lien is paid. 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 face of this notice. /f 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. C.S., F.F., C.L, CN.I. ' 8% PER ANNUM (DUE DATE TO PAYMEI~T DAT G.I., G.FL, C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DA'~ B.L., N.E., O.P., M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. - ~1,%. ~P.E~ .M. O__N[_H..O_R. _~F .~_C_TION (DUE DATE TO PAYM ~ DATE) 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: --Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rata until the delinquent balance ia 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 calcalated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)