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HomeMy WebLinkAbout04-3677REV-159 (12-01) REVOOOK9 BUREAU OF COMPLIANCE DEPT. 290948 HARRISBURG, PA 171280948 TcC 49 f 141, U0 elG fl All I,S3c.52.' GEORGE STAMBAUGH 3419 RITNER HWY NEWVILLE PA 17241 CERTIFIED COPY OF LIEN ?Zo .O y- 3 G 7 7 Cc, 4-( -5;- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-1592590/000 Notice Date: July 18, 2004 Notice Number: 843-445-704-071.3 asi 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. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE 1 2 3 TAX TYPE ACCOUNTID TAX PERIOD BEGIN EMPL 11839693 10-01-03 4 TAX PERIOD END 12-31-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 551.10 727.16 TOTAL: 551.10 727.16 FILING FEE(S): 14.00 C) r.? 0 1'7 -0 FT; Lnfr c- C T n r- 1 m -rim -17 r Pn r-n { -4 INTEREST COMPUTATION DATE: 07-28-04 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. I ,?/ . 4,4 -/4. J140 - July 18, 2004 -1 S RETARY OF UE DATE (OR AUTHORIZE LEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS GEORGE STAMBAUGH NOTICE OF TAX LIEN filed this day of at m, PLACE OF H FILING NOTICE FORM 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 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 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 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 the property may be charged. EXCEPTION: The Commonwealth does no 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 Decembe 12,1994, P.L. 1015, No. 138. RELEASE OF LIEN LIENS FOR TAXES 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 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. Section 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. 9615). 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 at. seq., 72 PA. C.S.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 at. 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 1 jgn? 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 Withholding Tax. Realtv Transfer Tax, Sales and Use Tax. Liquid Fuels Tax, Fuel Use Tax. Motor Carriers Road Tax and 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. Subject to such regulation as the Secretary or his delegate may prescribe, th Secretary or his delegate may issue a certificate of release of any lien impose 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 respe, thereof; or (2) the liability has become legally unenforceable. EXCEPTOOt 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 computatii date on the face of this notice. If payment or settlement of account is made after the interest computation da the payment must include the lien filing costs and accrued interest from t interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interesl imposed at the following rates. C.S., F.F., Cl., C ,N.(, - V o PER ANNUM (DUE DATE TO PAYMENT DATE) C.L. G.R., CA., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE{ 6.L., N.E., G P., M.1. , 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P,U.R- -1% PER MONTH OR FRACTION (DUE DATETO PAYMENT DAT PA T., EMT. -34 OF 1% PER MONTH OR FRACTION s. &U . - 3/4 OF 1% PER MONTH OR FRACTION SXT. 69/6 PIER ANNUM INH & EST. - 6% PER ANNUM LFT., F.UT. -1% PER MONTH OR FRACTION MC.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, 11 the PA Department of Revenue will 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 FACTC 1/1182 THRU 12/3182 20% .000548 111183 THRU 12/31/83 18q .000438 1I1184THRU 12131/84 11% .000301 1/1/85THRU 12/31/85 13% .000356 1/10:13THRU 128186 10% 000274 1/1/87 THRU 12131187 9% 000247 1?88 THRU 12/31/91 11% .000301 82 THRU 12/3192 9% .000247 1/1/83THRU 12131194 7% 000192 1/1/95THRU 12/31198 9% .000247 1/1/99THRU 128189 7% 000192 111100 THRU 12/31/00 8% .000219 111101 THRU 12131/01 9% .000247 I02THRU i?i 1213102 6% .000164 /03THRU 12131103 5% .000137 111/04THRU 12/31104 4% .000110 ---Taxes that become delinquent on or before December 31, 1981 will r 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 DAY; DELINQUENT) X (DAILY INTEREST FACTOR) REVK300 (0407) REVOOK101 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG, PA 17128-0948 COMMONWEALTF OF PENNSYLVANIA DEPARTMENT OF REVENUE V. I STAMBAUGH, G ORGE 3419 RITNER WY NEWVILLE PA 7241 To the Prothonotary (# CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 04-3677CT DATE FILED: July 27, 2004 EIN: 23-15925901000 NOTICE NUMBER: 252-978-607-060-9 The Commonwealth Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lie udgment note should be removed from the records thereof. AND you, the Prothon tary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the na a and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purpos s, as we could were we present in person to do so; and for doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHE EOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 21 ay of May, 2007. Thomas W. Wolf Secretary of Revenue I'd /-- Keith J. Richardson Director, Bureau of Compliance N e, Q a LL. Z N > >y W LL. J(!) NW 4. Z Z > ZZ r? ZW O N W O IL N CL Li- o0 0 ?O U3 a? ? N U O W F' ?4 z z ? a a 00 ww 2 OD 0 z?