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Home My WebLink About03-6330 FlEVK-159 (12-01) FlEVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 -Pel._ P-1f · N. ui) CJ<.. '7& p~ ~. 1'-I';~3;L CERTIFIED COPY OF LIEN 7UJ /)2>. C. :3 30 CWz1. I..u- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA HEISHMAN, RANDY L 2 S HANOVER ST CARLISLE PA 17013-3306 EIN: 23-2875612/000 Notice Date: November 23, 2003 No~ce Number: 899-212-103-111-8 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 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOO NUMBER DUE DUE BEGIN ENO SALES 80384701 02-01-03 02-28-03 193.64 274.07 SALES 80384701 03-01-03 03-31-03 269.44 366.70 SALES 80384701 04-01-03 04-30-03 301.25 393.74 TOTAL: 764_33 1,034.51 FILING FEE(S): 14.00 o c "" -0.-"" ~n.... .'-- :r Zr;- ~< r:r'" ~'- ~C 5>\_-' c ~ D (~, '::1 .Il " I u: '--1 D ..,., ~ :::; -e;::. ~"'~ , ';. .,~. .:.~ij.:q .' "r -3~~~ :'::J ;2.1 -".. ) 25rn ---I """ :::0 -< If? -:::> U1 INTEREST COMPUTATION DATE: 12-03-03 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, AODITIONS or PENAL TIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. d!'J. ~.I..II.; reR ~~i~~~g~~g~TE) November 23, 2003 OATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS HEISHMAN, RANOY L NOTICE OF TAX UEN filed this day of at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Sectlon 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 ofthe Fuel Use Tax Act, 72 P .8. 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 01 1982, Act 01 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 tor 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 FOR TAXES. PENAl. TIES AND INTEREST GENERAL INFORMATION: Corporation Tax 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 no further notice. 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 Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Emcloyer Withholdin9 Tax. Realtv Transfer Tax. Sales and Use Tax Liauid 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 ;s situated and shall not attach to stack 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. PLACE OF THE FILING NOTICE FORM PLACE OF FlUNG: The notice of iien shall be filed: (a) in the case 01 Real Property, in the office of the Prothonotary of the county in which the property subject to the lien ;s 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 Uen is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Uen 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 properly recorded at the time that the tax lien is filed. s.e..E..; Act of December 12,1994, P.L.l015, No. 138. RELEASE OF UEN 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 unenlorceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The ~Total" column (Column 7) far each type of tax listed an 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. 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 an or before December 31,1981, interest is imposed at the following rates. e.s., F.F., C.L, C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENTDATEj C.i., G.R., CA, S.T. - 6'% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L.. N.E., G.P., MJ. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P,U.R.. - 1% PER MONTH OR FRACTION IDUE DATE TO PAYMENT DATE) P,I,T" EM.T - '314 OF 1% PER MONTH OR FRACTION s. & U. - '3/4 OF 1% PER MONTH OR FRACTION RTT. - 6% PER ANNUM INH & EST - 6% PER ANNUM L.FT, F.UT - 1% PER MONTH OR FRACTION M.C.A.T . 1'0/0 PER MONTH OR FRACTION OFT -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 an 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/a2THRU 12/31/82 H1/a'3THRU 12/31/83 1/11B4 THRU 12/'31/84 1/11B5 THRU 12/'31185 1f1/136 THRU 12/3118e 1/1187THRU 12/31/87 1/1/88THRU12131191 111192 THRU 12/'31/92 1I119'3THRU 12/31194 1 11195 THAU 12131/98 111199 THAU 12131199 1I1100THRU 12/31/00 111101 THRU 12/'31101 1/1/02THRU l2!31102 1I1103THRU 12/31/03 20% ,... 11% 13% 10% 9% 11% 9% 7% 9% 7% B% .% B% 0% .000548 .000438 .000301 .000356 .000'274 .000247 .000301 .000247 .000192 .000247 .000192 .000219 .000247 .000164 .000137 ---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 became delinquent on or after January 1, 1982 are subject to ;: 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) BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY *' REV-JOOCM AFP(3-961 ARP 50047 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF HEISHMAN, RANDY L 2 S HANOVER ST CARLISLE PA 17013-3306 CUMBERLAND PENNSYLVANIA. COUNTY , Docket Number 03-6330 CT Date Filed 12/5/2003 Class of Tax SALES Account Number 23-2875612 Assessment Number TO TH~ PROTHONOTARY OF SAID COURT: The ~ommonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknoWledges having received of the Defendant above named, full payment and satisfaction of the above captionfd Lien/Judgement Note, with the interest and costs thereon due it; and desires that satisfaction be entered!upon the records thereo!. AND you, the Prothonotary oi said Court, upon receipt by you of your costs of satisfaction are hereby authori~ed and empowered, in the name and stead of the Plantiff, to enter full satisfaction upon the record as fully an~ effectually, to all intents and purposes, as we could were we present in person to do so; and for so doing, t~is shall be your sufficient warrant of authority. IN TElSTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Penn$ylvania, this 09TH day of MAY, 2005. GREGORY C. FAJT Secretary of Revenue ~~~ Director, Bureau of Compliance 0' \ ~~ ::~ \-.~ c:::> Il"~ e-;;> b i.~ 4. ~ 3 ~ :z: :z: IU l).. <Il 4. i :z: o ~ o I.) ~ ~ :::l o I.) IU ~ ... ~ ~ 5 I.) ~ ~~ ~ ~ a ~ ;L tn- ~ IU ... o :z: ~ 4. ~ 3 ~ ~ ffi :z: i!l ffi a: l).. u.. u.. 0 o ... ~ ffi ':i :Ii ~ ~ ~ a: w ~ 0 :Ii o I.) :> >- ~ ~ <Il o ... ~ a: o ~ '; 4. .-.-- -- -'- --