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Home My WebLink About04-3665 REVK-159 (12-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 -Pc(. P1{ W IlJlfD i*. Jl5/, '} f2,..,. /-P1..39 CERTIFIED COpy OF LIEN JU,.D'I. 3~{,{ ~ 77- 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: July 18, 2004 Notice Number: 843-344-904-071-3 *' 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 ID TAX TAX EVENT TAX TOTAL PERIOO PERIOO NUMBER OUE DUE BEGIN END SALES 80384701 12-01-03 12-31-03 295.85 370.07 SALES 80384701 01-01-04 01-31-04 177.79 207.57 TOTAL: 473.64 577.64 FILING FEE(S): 14.00 (") C ~ uO:: tllrn ..;: ~J':! 65):;.. -<~,,' ~C; ~,c> ~-() >~; ~ INTEREST COMPUTATION DATE: 07-28-04 r-.:> = c-.;> ..,.. '- c: .- N ...... -0 :x W W \.0 o .,., :r.,., nlFn jjo 0' .--to i'S::ii -".0 Om s! ~] --< 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, ADOiTIONS 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 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. A~'fi.' /!~~'i~ %:~ UE (OR AUTHORIZE LEGATE) July 18, 2004 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS HEISHMAN, RANDY L NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P .S. Section 1404, as amended. Liens fOf 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 fOf Liquid Fuels Tax arise under Section 13 oftha 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.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 tor 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 at. seq., 72 PA. C.B.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 for 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. PENALTIES 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. Employer Withholdina Tax. Realty Transfer Tax. Sales and Use Tax. Would Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax 1!.nd 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 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 FlUNG: The notice of lien shall be filed: (a) In the case of Ree Property, in the office of the Prothonotary of the county in which the propert subject to the lien is situated and (b) in the case of Personal Property, whethe tangible or intangible, in the office of the Prothonotary of the county in whic 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 automatically revived and does not require refiling of the Notice by tt1 Commonwealth. Any Notice of Lien filed by the Commonwealth shall ha... priority to, and be paid in full, before any other obligation, judgement, clair lien, or estate is satisfied from a subsequent judicial sale or liability with whi< the property may be charged. EXCEPTION: The Commonwealth does n maintain priority of tax liens over any existing mortgages or liens which a properly recorded at the time that the tax lien is filed. .QE..E..; Act of Decemb 12.1994, P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, tI Secretary or his delegate may issue a certificate of release of any lien imposl with respect to any tax if: (1) the liability is satisfied, satisfaction conSisting payment of the amount assessed together with all interest and costs in respl thereof; or (2) the liability has become legally unenforceable. EXCEPTIC Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type Of tax listed on this Notice of Li comprises the balance of Tax Due (Column 6) plus assessed additions and penalties, and assessed and accrued interest up to the interest computat date on the face of this notice. If payment or settlement of account is made after the interest computation de the payment must include the lien filing costs and accrued interest from interest computation date to and through the payment date. For any delinquent taxes due on or before December 31,1981, interes imposed at the fol1owing rates. C.S., F.J:., C.l., C.N.I .6'% PER ANNUM (DUE DATE TO PAYMENT DATE) c.l., G.R., CA, S.T - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L, N.E., G.P , M.\ .6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DAl P.I.T., E..M.T - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 314 OF 1% PER MONTH OR FRACTION R.T.T - 6% PER ANNUM \NH & EST. - 6% PER ANNUM L.F.T., J:.U.T - 1% PER MONTH OR FRACTION M.C.RT - 1% PER MONTH OR FRACTION O.FT. - 18% PER ANNUM For all taxes that are originally due and payable on and after January 1 , 1! the PA Department of Revenue wili calculate daily interest on 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 FACTO 1f1/82THRU 12131182 1I1/83THRU 12/31183 111184 THRU 12/31/84 1/1/85 THRU 12/31/85 1I1186THRU 12/31186 111181THRU 12/31/87 1I1/88THRU 12/31191 111192THRU 12131/92 1I1/93THRU 12/31194 111/9$ THRU 12/31/98 1I1199THRU 12{31/$9 111100THRU 12/31/00 111101 THRU 12/31/01 1/1102THRU 12/31/02 1/1I03THR.U 12/31/03 111/04 THRU 12/31104 .000548 .000438 .000301 .000356 .000274 .000247 .000301 .000247 0001$2 000247 000192 .000219 .000247 .000164 .000137 .000110 20% 16% 11% 13% 10% 9% 11% 9'% ". 9% 7% S% 9% S% 5% 4% ---Taxes that become delinquent on or before December 31, 1981 will rE a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subje< 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 OEPT,280946 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY '* REV-300CM AFP{3-'6J ARP 50050 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF HEISHMAN, RANDY L 2 S HANOVER ST CARLISLE PA 117013-3306 CUMBERLAND PENNSYLVANIA. COUNTY, Docket Number 04-3665 CT Date Filed 7/27/2004 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, acknow edges having received of the Defendant above named, full payment and satisfaction of the above caption d Lien/Judgement Note, with the interest and costs thereon due it; and desires that satisfaction be entered pon the records thereof. AND i. u, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authoriz d and empowered, in the name and stead of the Plantiff, 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 so doing, t~iS shall be your sufficient warrant of authority. IN TE~TrMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of penn~lvania, this 09TH day of MAY, 2005. GREGORY Co FAJT Secretary of Revenue .;t~ L1L~ KEITH J. RICHARDSON Director, Bureau of Compliance '~n ~ ~ ~j) ., ... - , :."':':': ~ ~ u- t"- O' 'J , (L- "'l"'- - ."~ ~; () Z ::~~. )...f? :.:~) V) 11, t.'~ 1;::::;1 0 Vi C~ 0 ,.... pi try.. ~ ~ ::> o o ~ w .... s ~ < W ~ ::> ~ ffi ffi ~ a.. u.. u.. 0 > o .... X :z: ':j ~ i'5 ~ ~ ~ o w :E 0 :E o o >- u.. !a '< f/) o .... ~ It. ~ ~ < ~ '1 a.. ~ ~ :E 8 u.. o ~ ::> 8 w ~ ~ < % < ~ ~ :z: ffi a.. o :z: -