The URL can be used to link to this page

Home My WebLink About05-3050 REVK-15a (12-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE DEPT. 28oa48 HARRISBURG, PA 1712a.0948 -PcLf-i/II'/'/.{/v C-k- J7 <f J3 f.1-, . 1;.,s-:J-lD'-t CERTIFIED COPY OF UEN ~. O.s - .30 'ill C'....u.",.J 'T;--t-o- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA JACKSON JR,ROBERT E 1112 SLATE HILL RD CAMP HILL PA 17011-7B23 EIN: 23-2296489/000 Notice Date: June 12,2005 Notice Number: 583.107,805.060,7 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsy1vania, 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 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 13992201 10-01,03 12'31-03 1 439.44 795.53 EMPL 13992201 01'01-04 03-31,04 1 495.28 891.83 EMPL 13992201 04.01-04 06-30,04 1 498.62 892,69 EMPL 13992201 07-01,04 09'30.04 1 528.89 888.70 SALES 21160690 12,01,04 12.31-04 1 42.41 135.05 TOTAL: 2,004.64 3.603.80 FILING FEE(S): 14.00 s;;: ~ -< ,.." 0 = = "T\ <J'O <- :Ii c::: m::!l -~ r- ::gm .s:- :tJO O,h :z>o :~~ ;:r f::;:2(') a:> (3m '" ~ 0""'. -< (') r::; r.;~ INTEREST COMPUTATION DATE: 06-22-05 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 for paymentthereof, 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, June 12. 2005 DATE PART 1 ' TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS JACKSON JR,ROBERT E NOTICE OF TAX LIEN filed this day of at m, LIENS FOR TAXES Liens tor 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 197 t, 72 P .5. 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-G, 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. Uens 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 t et. seq.. 72 PA. C.s.A. Section 1701 et. seq. (For decendanls 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,). Uens 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: Corcoration Tax Liens provided uncler 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 Tal( Liens are liens on real estate which continue until tax is paid. Personal Income Tax Emolover WithholdinQ Tax Rea~ Transfer Tal( 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 :)f entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Rea 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, whethel 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 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. 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: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the Iiabllify has become legally unenforceable, 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) 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 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, 1981. interest is imposed at the following rates, C.S., F.F.. C.L, C.N.1. .6% PEA ANNUM (DUE QATETO PAYMENT DATE) C.L, a.A., CA, S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P.. M.I. .6% PER ANNUM (DUE DATE TO PAVMENT DATE) P.U.R.. - 1% PEA MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. . 3J4 OF 1% PEA MONTI-l OR FRACTION 5.8: U. - 3/4 OF 1% PER MONTH OR FRACTrON RT.T. .6% PER ANNUM rNH & eST. - 6% PER ANNUM l.F.T., F.U.T. - 1% PEA MONTH OR FRACTION M.O.RT - ,% PER MONTl-I OR FRACTION O.F.T. .18% PER ANNUM For all taxes that aTe 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: DElINQU~ DATE lNTEAEST RATE DAILY INTEREST FACTOR 1/1182. THRU 12/311112 20% .000548 11"83 THRU 12/31/83 16% .000438 1/1184 THRU 12/31/64 11% .00Q3Q1 l!1185THRU 12131165 13% .000'356 1/1/86 Tl-Ifl,U 12131/86 10'% .000274 1/1187 THRU 12/31/67 9% .000247 1I1m8 THFlU 12/31/91 11% .000301 1!1192THRU 12/31/92 J;I"I.. ,0002.47 1/1193 THRU 12/31194 7% .000192 111/95 THRU 12/31198 9% .0002.47 1/1199 THA.U 12/3'1/99 7% .000192 1/"00 THRU 12131/00 8% .0002.19 1J1JOl THRU 12/31101 9% .000247 1/1/02 THRU 12/31/02 6% .000154 1/1/03 THRU 12J31103 5% .000137 111/04 THRU 12/31/04 4% .000110 111105 THFlU 12131/05 5% .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. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT} X (DAILY INTEREST FACTOR)