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Home My WebLink About01-1661 .~VK-~S~(.-~S).~VOOOK~ COMMONWEALTH OF PENNSYLVANIA _ %. DEPARTMENT OF REVENUE ~RRISBURG, PA 17128-0~6 ' CERTIFIED COPY OF LIEN · "~ ¢. ~i...,f& .... COURTOF COMMON PLEASO~f ~.:~'.~;. * "' ,-~,, CUMBERLAND COUNt, ' "' ¢'~' PENNSYLVANIA ~,~ ~ ..,... ~1~i'"": t'''~'''-'' '.. ~ '~ ¢ * -- · · NELSON ~ SCOTT A EIN: ~5-1757853/000 7 ~ R E D TAN K RD Noti~ Date: March 11, 2001 Notice Number: 944-260-601-030-6 To the Prothonotary of said ~uA: suant to the laws of the Gommonwealth of Pennsylvania, there is herewith transmi~ed a ~Aified ~py of a lien ~o be entered of re.rd in your ~unty. 1 2 3 4 5 6 7 T~ TYPE ACCOUNT ID T~ TAX EVENT T~ TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21560814 10-01-96 10-31-96 1 0.00 259.65 SALES 21560814 05-01-97 05-31-97 917.07 1,593.94 SALES 21560814 06-01-97 06-30-97 1 752.80 1,302.65 SALES 21560814 07-01-97 07-31-97 932.20 1,606.18 SALES 21560814 09-01-97 09-30-97 1 742.79 1,268.69 SALES 21560814 10-01-97 10-31-97 245.47 417.37 SALES 21560814 11-01-97 11-30-97 1 365.89 619.25 SALES 21560814 01-01-98 01-31-98 1 243.81 409.01 SALES 21560814 02-01-98 02-28-98 150.63 251.65 SALES 21560814 03-01-98 03-31-98 1 422.10 701.97 SALES 21560814 04-01-98 04-30-98 690.45 1,143.10 SALES 21560814 05-01-98 05-31-98 1 547.65 902.23 SALES 21560814 06-01-98 06-30-98 477.27 782.98 SALES 21560814 07-01-98 07-31-98 1 354.64 579.09 SALES 21560814 08-01-98 08-31-98 308.76 501.77 SALES 21560814 09-01-98 09-30-98 1 302.26 489.01 SALES 21560814 10-01-98 10-31-98 272.46 438.71 1 SALES 21560814 11-01-98 11-30-98 248.51 398.25 SALES 21560814 12-01-98 12-31-98 1 258.90 413.27 SALES 21560814 02-01-99 02-28-99 543.77 861.62 SALES 21560814 04-01-00 04-30-00 1 408.13 591.22 SALES 21560814 05-01-00 05-31-00 48.72 67.83 TOTAL: 9,633.73 16,132.98 INTEREST COMPUTATION DATE: 03-21-01 FILING FEE(S): 9.00 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, ~Aifies this to be a true and ~rre~ copy of a lien again~ the above named taxpayer for unpaid T~, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid T~, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's prope~y, real, personal, or both, as the ~se may be. SECRETARY OF'REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE PLACE OF THE FILING NOTICE FORM COMMONWEALTH OF PENNSYLVANIA 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 VS 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 NELSON,SCOTT A 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 NOTICE OF TAX LIEN 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 filed this day of 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. SEE' Act of December , . at m. 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 LIENS FOR TAXES payment of the amount assessed together with all interest and costs in respect Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 thereof; or (2) the liability has become legally unenforceable. EXCEPTION: P.S. Section 1404, as amended. Interest on Corporation Taxes is computed after a lien is paid. Liens for Personal Income Tax and Employer Withholding Tax arise under SETTLEMENT OF ACCOUNT Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as The "Total" column (Column 7) for each type of tax listed on this Notice of Lien amended, comprises the balance of Tax Due (Column 6) plus assessed additions and/or Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform penalties, and assessed and accrued interest up to the interest computation Code of 1971,72 P.S. Section 8112-C, as amended, date on the face of this notice. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 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 72 P.S. Section 2611-M, as amended, interest computation date to and through the payment date. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use TaxAct, 72 P.S. For any delinquent taxes due on or before December 31, 1981, interest is Section 2614.13, as amended, imposed at the following rates. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle c.s., F.F., C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) Code, (75 PA. C.S. 9615). c.~., G.R., C.A., S.T. - 6% PERANNUM (DUE DATETO PAYMENT DATE) rt.L., N.H., G.P., U.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) Liens for Inheritance Tax and Estate Tax arise under the Inheritance and P.I.T., E.M.T. -3/4 OF 1% PER MONTH OR FRACTION Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section s. & u. - 3/4 OF 1% PER MONTH OR FRACTION 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of R.T.T. -6% PER ANNUM INH & EST. - 6% PER ANNUM death prior to December 13, 1982, liens arise under the Inheritance and Estate L.F.T., F.U.T. - 1% PER MONTH OR FRACTION Tax Act of 1961 72 P.S. Section 2485 - 101 et. seq.). M.C.R.T. - 1% PER MONTH OR FRACTION ' O.F.T. - 18% PER ANNUM Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section For all taxes that are originally due and payable on and after January 1, 1982, 242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242. the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 Interest is calculated on a daily basis at the following rates: PA C.S. 9815). ' DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111/92 THRU 12/31/82 20% .000548 LIENS FOR TAXES, PENALTIES AND INTEREST 1/1/s3 THRU 12/31183 16% .000439 1/1184 THRU 12/31t84 11% .000301 GENERAL INFORMATION: 1/1/s5 THRU 12/31/85 13"/,, .000356 1/1/86 THRU 12/31/86 10% .000274 Corporation Tax Liens provided under the Fiscal Code arise at the time of 1/1/87 THRU 12/31/87 9% .000247 settlement (assessment) and are liens upon the franchises and property, both 1/1/89 THRU 12/31/91 11% .000301 real and personal, with no further notice. The filing of a Notice of Lien with a 111/92 THRU 12/31/92 9% .000247 1/1t93 THRU 12/31/94 7% .000192 county Prothonotary is not a requisite, and the lien remains in full force and 1/1/95 THRU 12/31/98 9% .000247 validity without filing of revival until paid. 1/1/99 THRU 12/31/99 7% .000192 1/1100 THRU 12/31100 8% .000219 Inheritance Tax Liens are liens on real estate which continue until tax is paid. 1/1/Ol THRU 12/31101 9% .000247 Personal Income Tax, Employer Withholding Tax, Realty Transfer Tax, Sales ---Taxes that become delinquent on or before December 31, 1981 will remain and Use Tax, Liquid Fuels Tax, Fuel Use Tax, Motor Carriers Road Tax and a constant interest rate until the delinquent balance is paid off. Motorbus Tax liens are liens upon the franchises as well as real and personal ---Taxes that become delinquent on or after January 1, 1982 are subject to a property of taxpayers, but only after they have been entered and docketed of variable interest that changes each calendar year. 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 ---Interest is calculated as follows: ordinary course of business of the taxpayer. The lien has priority from the date INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS of entry of record. DELINQUENT) X (DAILY INTEREST FACTOR) COMMONWEALTH OF PENNSYLVANIA : IN THE COURT OF COMMON PLEAS DEPARTMENT OF REVENUE : CUMBERLAND COUNTY, PENNA. Plaintiff · : No: 01 - 1661 : Notice Date: 3/11/01 v. : Amount: $16,132.98 SCOTT A. NELSON : 75 RED TANK ROAD : License # 25-1757853 BOILING SPRINGS, PA 17007-9555 : Defendant : ORDER TO SATISFY TO THE PROTHONOTARY: You are hereby authorized and directed to satisfy the lien and judgment, as above captioned, upon payment of your costs only by Defendant. D. MICHAEL FISHER ATTORNEY ~L ~ Stephen L. Brandwene #034198 Chief Depnt3' Attorney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Strawberr~ Sqnare Harrisburg, PA 17120 Telephone: (717) 787-9045 Date: December 20, 2002 '::' wm.~o,ntlww~ e..,OM~~~~ OF PENN~YI.VANIA · · DEPARTMENT OF REVEI~E CEnTaVO COW OF,,.O~ - . :'. :,- .- i. :.-. .,,ay .. · OOURT OF CX~KK~'IiE~X31F Pil 12.: .':tL~ .:.,I PENI~YI.V~ C;3.,".,,i.:,:.,-~., .~, COUNTY .~1 #ELSQN ~ SCOTT A E~N: ~S.l ~S~&~O00 PENN~:tAN~A .. , NuI~ I:)~I: ~ 11.~01 .'. · ,:. · 76 R~D TANK RD ~ ~ ~s4.~~-o~o4 " BOZLI:NG SPG$ PA 17007-95.55 ' · ~ tranemMdaoMkd .. .. · ., TAX TYPE ~ ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD WILIER DUE DUE BEGII END ~d.E$ 21~14 OG.01-e7 06-::11.07 G17.07 1,111~4 .il 8ALES alseo814 08.01.07 06-31:)-g7 1 ?Mi0 I,IeM 8At. ES 216e06~4 07.0~.~' 07.31.~? ~.ao 1,I1.tl ';-~ eAT, Be al&60014 00.01.~7 0~.30.~7 ~ 74~,70 1,It,I 'i I.-~ ~1660e14 I0.01-~7 10-31-~7 ~ 246'47 417,3/' .OALE8 216MlOI4 11.01.07 11.30.07 ~JOA.le eleJ 8ALES 21600814 01.01.e8 01.3i.eO I 24~Jl 4110.01 .~, .,8ilMi. GS-. ' 216e0014 03.01.618 03-31.08 I 4~.10 70t,17 · "BALE~ 216~0814 04.01.~8 04.30-'98 ~10.4& t,14~.10 '~ a15~)814 05.01-gl8 06-31-9,8 I S4?.O~ '.GM_ES 21__r,~lta__ 14 (16-01-98 06-30-98 477.~7 7t11.08 GALES 219e0814 07.01-~8 07-31-~8 I :~1,4.14 BALEB al__Kg0tlr__ 14 00.01-~8 08-31-~8 3108.78 94)1.7/' I 8ALES 21600814 00-01.,08 0~0-g8 30~.~8, 4II.01 ..... · ~iIILE,9- 21680814 10.01-08 10-31-88 1 ~7a.40 411&TI ~.IAL6S 21M08t4 11.0148 11.30.08 M&l ·:'~ 21W14 12.01M 12-$1.e8 I ~J0 41~7 8ALG8 216M)814 04.01.00 04.30-00 I 408.1:3 6el.~ eJ~t lC~, 2168~__ 14 06.01.00 06.31.00 ..... 48.7~ , ......... - ........................... ~of~: e~,,,.~_o ;;,~~ ..~ i · lei I Il ....... '[ii · .. .;: · ~.. · . ' MMch 11, ~1'001 : :. ".(C)A AUTHORIZED DELEGATE) , " '.~ PART a- TO BE RETURNED TO THE DEPARTMENT OF REVENUE · · . '- :...' · '. r.." .... . . ' .... . ., :. . ... · . . · . · . : . ,.. BEST AVAILABLE - MICRO COPY