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HomeMy WebLinkAbout01-1664 REVK-159 (9-95) REV000K9 COMMONWEALTH OF PENNSYLVANIA BUREAU OF COMPLIANCE DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN ~'"',..:: . !:.'.';,.. ,-...,-;...,?., ::',....,~. ....... "' ": :'.'.-.i':'1~i ' ",,..,i'7. . .~.....,-..-;...-.,?...,. .... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, - ' PENNSYLVANIA C/ ;..'..~" ... '-'J v;~.'j:..,~..,=:' ~,.i ", ~. '. ,. .... HAEKAEA CONSTRUCT!ON EIN: 25-1683218/000 ~'~,.~'~'"'~' ZZ Z6 OYSTER HZLL ED Notice Date : March 11,2001 CA H P H Z L L PA Z 7 0 Z Z - Z 0 0 $ Notice Number: 944-846-801-030.6 ' ,. To the Prothonotary of id u suant 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 BEGIN END DUE EMPL 17991712 07-01-98 09-30-98 1 310.51 600.71 EMPL 17991712 01-01-99 03-31-99 1 144.52 274.1 EMPL 17991712 10-01-99 12-31-99 1 196.79 362.72 EMPL 17991712 01-01-00 03-31-00 1 ~ ~ ~ 215.80 393.45 TOTAL: 867.62 1,631.03 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 03-21-01 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, personal, or both, as the case may be. NUE - March 11, 2001 (OR AUTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE · PLACE OF THE FILING NOTICE FORM PLACE OF FILING~. The notice of lien shall be filed' (a) In the case of Real COMMONWEALTH OF PENNSYLVANIA 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 VS tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. MARKARA CONSTRUCTION ~ AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the NOTICE OF TAX LIEN 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 the property may be charged. EXCEPTION: The Commonwealth does not filed this day of 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 -- thereof; or (2) the liability has become legally unenforceable. _EXCEPTION: Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 Interest on Corporation Taxes is computed after a lien is paid. P.S. Section 1404, as amended. SE'I-I'LEMENT OF ACCOUN'[ 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 The"Total"column (Column 7) for each type °f tax listed °n this N°tice °f Lien comprises the balance of Tax Due (Column 6) plus assessed 'additions and/or amended, penalties, and assessed and accrued interest up to the interest computation Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform date on the face of this notice. Code of 1971,72 P.S. Section 8112-C, as amended. If payment or settlement of account is made after the interest computation date, Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 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 thl~ 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) G.I., G.R., C.A., S.T. - 6"/. PER ANNUM (DUE DATE TO PAYMENT DATE) Code, (75 PA. C.S. 9615). B.L., N.H., G.P., M.I. - 16~o,'~',PER ANNUM (DUE DATETO PAYMENT DATE) -- P.U.R.. ' 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. - 3t4 OF 1% PERMONTH 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% PERMONTH 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 1/1182 THRU 12/31/82 20% .000548 LIENS FOR TAXES PENALTIES AND INTEREST 1/1/e3 THRU 12/31183 16'/* .000438 1/1/84 THRU 12/31/84 11% .000301 111185 THRU 12/31/85 13% .000356 GENERAL INFORMATION: 1/1/86 THRU 12/31/86 10% .000274 C~orporation 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/e8 THRU 12/31/91 11% .000301 real and personal, _with no further notice. The filing of a Notice of Lien with a 1/1192 THRU 12/31/92 9% .000247 111193 THRU 12/31194 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 1/1199 THRU 12/31199 7% .000192 validity without filing of revival until paid. 1/1/00 THRU 12/31/00 8% .000219 In~heritance Tax Liens are liens on real estate which continue until tax is paid. 1/1/01 THRU 12/31/01 9% .000247 Personal Income Tax Em Io er Withholdin Tax Realt Transfer Tax Sales ---Taxes that become delinquent on or before December 31, 1981 will remain and Use Tax Li uid 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 ~ -- variable interest that changes each calendar year. ~roperty 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 ---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 DELINQUENT) X (DALLY INTEREST FACTOR) of entry of record. BUREAU OF COMPLIAN(~E DEPT. 280946 HARRISBURG, PA 17128-0946 AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE COURT OF COMMON PLEAS OF V. CUMBERLAND COUNTY, PENNSYLVANIA HARKARA CONSTRUCTI'ON 1116 OYSTER HILL RD DOCKET NUMBER' 01-1664CIVIL CAMP HILL PA 17011-11303 DATE FILED' March22,2001 EIN: 25-1683218/000 NOTICE NUMBER: 600-588-901-033-1 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 31 day of March, 2001. Larry P. Williams Secretary of Revenue Dorothy A. Totton Director, Bureau of Compliance ,,~ ,,~ ~w Z w~- -~ -JED 0 O-z ~ I.- ZZ .,- Z). 0 OLU o ZwUJ o~ ~ ~o ~. o n-' ~ ~ 0 >' LL. I--' W -' Oo -J:~ n-' 0 n-' Z ~ I-- 0''~ On-' W ww :~n !-:~ 0 ZZ) --0