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HomeMy WebLinkAbout05-0489 REVK-159 (12-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA ~ DEPARTMENT OF REVENUE ~ BUREAU OF COMPUANCE DEPT. 280948 HARRISBURG, PA 111211-0948 f'f)iO f~,(J1f · Ck. / Y {0 I J2,.~. /599<,1 CERTIFIED COPY OF LIEN -YLo06- l{ r'J ~ J..- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA FURRY,LORI 854 SILOAH RD SHIPPENSBURG PA 17257 EIN: 23-2931918/000 Notice Date: January 16, 2005 Notice Number: 679-746-205-011-1 To the Prothonotary of said court: Pursuant to the laws of the Commonweal1h 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 DUE BEGIN END EMPL 19617786 01-01-00 03-31-00 1 0.00 120.29 EMPL 19617786 04-01 -DO 06-30-00 1 0.00 147.81 EMPL 19617786 07-01-00 09-30-00 1 0.00 34.82 EMPL 19617786 04-01-02 06-30-02 1 0.00 25.92 EMPL 19617786 07-01-02 09-30-02 1 0.00 18.41 EMPL 19617786 10-01-02 12-31-02 1 0.00 37.75 EMPL 19617786 01-01-04 03-31-04 1 0.00 118.47 TOTAL: 0.00 503.47 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 01-26-05 0 '" ,= 0 c: '"'-=:::. ::< C-n -n ~:t <- ~-n L~j[!, > - :::r.: 1"'11-- ::: ,- en N :r,;8j ~. cr-. -;5 r t;::.' i....- :_-,('> ~"'> :r:>o ig~~ ;?; f'~: 3; )>c-: 'f? -.;>' :;~ ~-.J -< W :';0 W -< 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 PENAL TIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. January 16, 2005 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS FURRY, LORI 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 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 197f, 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 oftha Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. liens for Motor Carriers Road Tax arise under Chapter 96 of the P A 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 et. seq., 72 PA. C.S.A. Section 1701 et. 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). UENS FOR T AXES. 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 (orce 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 Ern%ver Withholdina Tax Rea.ltv Transfer Tax Sales and Use Tax Liauid 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. PLACE OF THE FILING NOTICE FORM Pt.ACE 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 tangibJe 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 Uen 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 Commonweafth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax Jien is filed. SEE.;. Act of December 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: (f) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION' Interest on Corporation faxes 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 Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or settlement of account is made atter the interest computation date, the payment must incJude 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, 1981, interest is imposed at the following rates. C.S., F.f=., C.L., C.N.l. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L, N.E., G.P., M.I. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. .1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE~ P.I.T., E,M.T. .314 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION RT.T. . 6% PER ANNUM fNH & EST. - 6% PER ANNUM l.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.CRT, .1% PER MONTH OR FRACTION O.F.T. - 18% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, 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: OEl.JNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR lWG2 THRU 12/31/82 1I1/a3 THRU 12/31/83 111164 THRU 12131/84 111185 THAU 12/31/85 1I1166THRU 12131/86 1/1187 THRU 12131187 1I1ffi8 THRU 12131/91 1/1I92THRU 12131'92 1/1/93 THRU 12/31/94 111/95THRU 12131198 1/1/99 THRU 12131/99 1I1100THRU 12131100 1/1/01 THRU 12/31/01 1/1/02 THAU 12/31/02 1I1/03THRU 12/31/03 111104 THRU 12131/(14 1/1I05THRU 12/31'05 20% 10% 11% 13% 10% .% 11% .% 7% .% 7% B% '" B% 5% 4% 5% .000548 .000438 .000301 .000356 .000274 .000247 .0003(11 .000247 .000192 .000247 .000192 .000219 .000247 .000164 .000137 .000110 .000137 -~~Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. --.Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. --~lnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)