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HomeMy WebLinkAbout04-0495REVK-159 (12-01) REV000K9 BUREAU OF COMPLIANCE HARRIS BURG, PA 17128-0945 JONES,BLUETTE M $10~ HARVARD AVE CAHP HILL PA 17011-5238 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 143-34-0212/000 Notice Data: January 18, 2004 Notice Number: 692-691-004-01 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 TAX'TYPE ACCOUNTID TAX TAX PERIOD PERIOD BEGIN END 'SALES 21520472 10-01-99 12-31-99 SALES 21520472 10-01-00 12-31-00 SALES 21520472 10-01-01 12-31-01 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE I 0.00 91.48 1 1,263.18 2,056.08 I 417.41 726.15 TOTAL; 1,680.59 2,873.71 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 01-28-04 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 P~I~'v,,~NUE (OR AUTHORIZE~LEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE January 18,2004 DATE COMMONWEALTR OF PENNSYLVANIA VS JONES,BLUE3q'E M NOTICE OF TAX LIEN filed this day of LIENS FOR TAXES Liens for Corporation Taxes arise under Section 140t of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal [nccme Tax and Employer Withholdfng 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 Sect[on 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. Sect[on 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. 9618). 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 desendants ,,,/ith 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 Metorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815), LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATtON: Corporation Tax Liens provided under the Fiscal Code ar[se at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further notice. The tiling of a Notice of Lien with a county Prothonotary is not a requisite, and the I[en remains in full force and validity without tiling of revival until paid. inheritance Tax Liens are liens on real estate which continue unfit tax is paid. Personal Income Tax, Emolover Withholdino Tax, Realty Transfer Tax. Sates and Use Tax, Liquid Fuels Tax. Fuel Use Tax. Motor Carders Roe. d Tax and Motorbu~ liens are [tens upon the franchises as we[[ as real and personal property of taxpayers, bat 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 priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the c~se of Rea[ Property, in the office of the Prothonotary cf the county in which the property subject to the lien is situated and (b) in the ease of Personal Property, whether tangible or intangible, tn the office of the Prothonotary of the county tn which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE (~ENF~_ LA~ULE_: 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 tiled by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is safistied from a subsequent judicial sale or liability with which the property may be charged. ~ The Commonwealth does not maintain pdodty of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is tiled. SEE: 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 [mpossd with respect to any tax if; (1) the liabiitiy is satisfied, satisfaction censisting 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. SETrLEMENT OF ACCOUNT The 'q-otal" 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, ti payment or settlement of account is made after the interest computation date, the payment must include the lien tiling costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before 0ecember 31, 1981, interest is imposed at the following rates. C.S, FF., CL, C N.I - 6% PER ANNUM (DUE DATE TO PAYMENT DATE~ CI, G.R, CA., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L,, N,E., GP, MJ. - 6% PER ANNUM (DUE [~TE TO PAYMENT DATJ~ P.U.R, - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PIT, EMT - 314 OF 1% PER MONTH OR FRACTION S. & U - 3/4 OF 1% PER MONTH oR FRACTION 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 deticiencles using an annual interest rate that wi[[ 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 rate until the delinquent balance is paid off. -*-Taxes that become delinquent on or after January 1, 1982 are subject to a variab{e interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMSER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) REVK-300 (8-01) REV00K10 EURBAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 ~OMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. JONES,BLUETTE H 3104 HARVARD AVE CAHP HILL PA 17011-5238 AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 04-495CIVTERM DATE FILED: February 5, 2004 SSN: 143.-34-0212/000 NOTICE NUMBER: 977-189-504-041-5 To the Prothonotary of CUMBERLAND County: 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 15 day of April, 2004. Gregory C. Fajt Secretary of Revenue Keith J. Richardson Director, Bureau of Compliance Wl.lJ Z~ .! -.