The URL can be used to link to this page

Home My WebLink About05-1138 AEVK-159 (12..01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE * BUREAU OF COMPLIANCE DEPT.2B:0948 HARRISBURG:, PA 17128-0948 O~ - / I 3P Cu~L '-y- ~'""'-- 'IN,OO iJcL c.K-. *" / ~ J91.c. i<~ //..,,/ J("f DYMOND, NANCY G 104 lOGAN IN SHIPPENSBURG PA 17257-9266 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-17379531000 Notice Date: February 14,2005 Notice Number: 773-015-605-020-9 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 PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 12275541 07-01-03 09-30-03 1 116.48 187.08 SALES 28055585 07.01-03 09-30-03 1 0.00 28.41 SALES 28055585 10,01-03 12-31-03 1 0,00 32.72 SALES 28055585 01-01-04 03-31-04 1 0.00 43.44 SALES 28055585 04.01 -04 06-30-04 1 0.00 32,64 SALES 28055585 07,01-04 09-30-04 1 596.19 706.75 TOTAL: 712.67 1,031.04 FILING FEE(S): 14.00 ....., <::::-:J -:::::., <;;.)'1 :J: ;:;:;;-.. ~:) r ". ::'.::'" \:,? a en INTEREST COMPUTATION DATE: 02-24-05 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 lor payment thereof, remains unpaid. The amount 01 such unpaid TAX, iNTEREST, ADDiTiONS or PENAL TiES is a lien in favor ofthe Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. February 14, 2005 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS DYMOND,NANCY G NOTICE OF TAX LIEN filed this day 01 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 01 tile Tax Relorm Code 01 1971, 72 P.S. Section 7345, as amended. Liens far Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.S. Section 8112-C, as amended. Uens 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 Seclion 13 aftha Fue! 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 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 el. seq.). jens for Stale, or State and Local Sales, Use and Hotel Occupancy Tax and :lublic Transportation Assistance Fund Taxes and Fees arise under Section 142, Act of March 4, 1971, No.2 as amended, 72 P.S. Section 7242, jens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 'A C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST iENERAL iNFORMATION: :orooralion Tax Liens provided under the Fiscal Code arise at the time of ettlement (assessment) and are liens upon the franchises and property, both lal and personal, wilh no further notice The filing of a Notice of Lien with a )unty Prothonotary is not a requisite, and the lien remains in full force and :l.1idlty without filing of revival until paid. herilance Tax Liens are liens on real estate which continue until tax is paid. ~rsonallneome Tax. Emolover WithholdinQ Tax Realty Transfer Tax Sales ld Use Tal( Liquid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and :>torbus Tax liens are liens upon the franchises as well as real and personal operty of taxpayers, but only after they have been entered and docketed of :Qrd by the Prothonotary of the county where such property is situated and all not attach to stock of goods, wares, or merchandise regUlarly used in the jinary course of business of the taxpayer. The lien has priority from the date entry of record. PLACE OF THE FlUNG NOTICE FORM PLACE OF FlUNG: The notice of lien shaU be filed: (al In the case 01 Rea' Property, in the office of the Prothonotary of Ihe 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 01 Lien is automatically revived and does not require refiring of the Nolice 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 aslate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. ~ Act of December 12,1994, P.L. 1015, No. 138, RELEASE OF LIEN Subject 10 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 payment of the amount assessed together with all interesl and costs in respect thereof; or (2) the liabiiity has become legaily unenforceabie. EXCEPTION: 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 Lien comprises the balance of Tax Due (Column 6) pIus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation dale on the face of this notice. If payment or settlement of account is made after the interest computation dale, the payment musl include the lien filing costs and accrued interest from the lnlerest computation date to and through the payment date, For any delinquenllaxes due on or before December 31, 1981, inlerest is imposed al the following rates. C.S.. F.F., C.l., C.N.I. .. 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.l., G.!'.., C.A., S.T. .. 6')'0 PER ANNUM (DUE DATE TO PAYMENT DATE) B.l., N.E., G.P., M.1. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.A.. .. 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 FRA.CTION R.T.T. .. li% PER ANNUM INH & EST, .. 6% PER ANNUM L.F.T., F.UT - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.r. .. 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. Inleresl is calculaled on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12131/82 20% .000548 111183THRU 12/31/83 16% .0004'38 1/1/134 THRU 121'31/84 11% .000301 11T/135 THRU 12/31/85 13% .000356 1I1186THRU12131/86 10% .000274 111/87 THRU 12/31/87 9"),. .000247 1/1/88 THRU 12131/91 11% .OOlXlOl 1f1f92THRU12131/92 9% .000247 1/1/!J3 THRU 12/31/!J4 7% .000192 11l195THRU 12/31/98 9% ,000247 1I1/99THRU 12/31/99 7% .000192 1/1/00 THRU 12/31/00 8% .000219 1(1101 THAU '2131101 9% .000247 1/1/02 THRU 12/31/02 6% .000164 1!1/03THRU 12/31/03 5% .0001'37 1/1/04 THRU 12/31/04 4% .000110 1/1/05 THRU 12/31/05 50^, .000137 h~Taxes Ihat 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. ~.~Inlerest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)