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HomeMy WebLinkAbout01-2461DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA JUNKINS,FRED H 12 HOUSTON DR MECHANICSBURG PA 17055-1611 EIN: 25-1595352/000 Notice Date: AprJJ 15,200t Notice Number: 240-219-901-041-0 To the Prothonotary of said coud': 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 ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END SALES 21548532 08-0t-98 08.31-98 SALES 21548532 10-01-98 10-31-98 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE I 0.00 64.96 1 3.88 72.94 TOTAL: 3.88 137.30 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 04-25-0t The underaigned, 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 properly, real, persona/, or both, as the c~se may be. (OR AUTHORIZED DELEGATE) PART t - TO BE RETAINED BY RECORDING OFFICE April 15, 2001 DATE COMMONWEALTR OF PENNSYLVANia VS JUNK~NS,FRED H NOTICE OF TAX LIEN filed this 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 11 t 2-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 Fuat Use Tax adse under Section t 3 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. 9615). Liens for ~nheritance Tax and Estate Tax arise under the inheritance and Estate Tax Act of t 982, Act ef December t 3, 1982, P.L. 1086, No. 225 Section t et. seq., 72 PA. C.S.A. Section 170t et. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of t96t, 72 P.S. Section 2485 - 101 et. seq.). Liens for State, or State and Losal 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 Vehic[e Code, (75 PA C.S. 96t 5). [.I~NS FOR T.A~ PENAL. TI~S AND INT~ GENERAL INFORMATION: Corporation Tax Lied 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 q9 fu~_~gfice, The filin9 of a Notic/e of Lien with a county Prothonotary is not a rec~uisite, and the lien remains in tull force and validity without filing of revival until paid. {nherlta~z~LTax Liens are liens on real estate which continue until tax is paid. Pers~r~AU~ceme_ Ta_x=~mployer Withholding Tax. Realty Transfer Tax, Sat~ an(;[ Use Tax, Liquid Fue~x. Fuat ~arriers Read Tax~ Motorbu~ liens are liens upon the franchises as well as real and personat property 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 ordinary course of business of the taxpayer. The ~ien has priority from the date of entry cf record. PLACF~O_F THE FILING .NO_ ZI~O~ PLACE OF FILING: The notice of lien shall be filed: ia) in the case of Real Proper[y, in the office of the Prothonotary ct the county in which the property subject to the [ion is situated and (bi in the case of Personat Property, whether tang(hie or intangible, in the office of the Prothonotary ct the county in which the property subiect to (ion is situated. O~C REVIVAL OF I~TJCE ANDJ~IORITY O~F N T~ G_E~_N~R~__R~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 filed by the Commonwealth shall have priority to, and be paid in full, before any ether obligation, judgement, claim, lien, or estate is satisfied from a subsequent judiciat sale or liability with which the property may be charged. F~_C_F.~T[ON; The Commonwealth does not maintain priority of tax ~iens over any existing mortgages er liens which are propedy recorded at the time that the tax lien is filed. ~S~; Act of December t 2. t 994, P.L. t 015, No. t 38. RL~SE OFL~ Subiect to such ragu{orion as the Secretary or his dategate may prescribe, the Secretary or his dategate may issue a certificate of release of any tien imposed with respect to any tax {t: (1) the liability is satisfied, satisfac"Cton consisting of payment ct the amount assessed together with at~ interest and costs in respect thereof; or (2) the liability has become legally unenforceable. J~XCEPT)~; Interest on Corporation Taxes is computed after a lien is paid. ~ET~'LEM[_N'~_ OF ACC(~UNT The "Total'" column (Catumn 7) for each type of tax listed on this Notice of Lien comprises the balance cf Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face cf 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 on or before December 31, 198t, interest is imposed at the fatiowing rates. For all taxes that are originatiy due and payable on and after January t, tgst the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate thor will vary from catendar year. Interest is calculated on a daily basis at the following rates: --.Taxes that become datinquent on or before December 31, 1981 will re a constant interest rate until the delinquent balance is paid off. ---Taxes that become de}atquent on or after January 1, 1982 are subjec variable interest that changes each catendar year. --qnterest is calculated as follows: INTEREST = (IBALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DALLY INTEREST FACTOR) BUREAU OF GOMPLIANCE ~-v.~, DEPT. 280948 HARRISBURG. PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. JUNKZNS~FRED H 12 HOUSTON DR HECHAN[CSBURG PA 17055-1611 AUTHORITY TO REMOVEUEN FILEDINERROR COURTOFCOMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 01-2461CIVIL DATE FILED: April 26, 2001 EIN: 25-1595352/000 NOTICE NUMBER: 267-289-902-011-4 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff Jn the above action, acknowledges that the above captioned Lien/Judgment note, was filed in error and desires that it be removed from the records thereof. AND you, the Prothonotary of said court, are hereby authorized and empowered, in the name and stead of the Plaintiff, to remove said Lien from 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 14day of January, 2002. Larry P. Williams Secretary of Revenue Dorothy A. Totton Director, Bureau of Compliance