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HomeMy WebLinkAbout02-1020 REVK-159 (8-01) REVOOOK9 i' " . . .' -', -~.' , , ., COMMONWEAL:TH OF PENNSYLVANIA DEPARTMENT OF REVENUE '*' BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-ll848 PL p~ C;. ~ ~. (O(P~ @ /2;) 30 MVERS.WAVNE S 2 N HANOVER ST CARLISLE PA 17013-3013 CERTIFIED COPY OF LIEN ~ ()). - /0..2 0 ~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2168143/000 Notice Date: February 25, 2002 Notice Number: 871-711-502-022-0 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 SALES 21114214 01-01-01 01-31-01 1 195.91 291.61 SALES 21114214 02-01-01 02-28-01 1 154.79 229.37 SALES 21114214 03-01-01 03-31-01 1 173.45 255.65 SALES 21114214 04-01-01 04-30-01 1 222.58 326.34 SALES 21114214 05-01-01 05-31-01 1 263.60 371.34 SALES 21114214 06-01-01 06-30-01 1 325.85 440.34 SALES 21114214 07-01-01 07-31-01 1 237.05 306.67 SALES 21114214 08-01-01 08-31-01 1 262.02 310.76 TOTAL: 1,835.25 2,532.08 FILING FEE(S): 9.00 03-07-02 () C < -uefj mrr Z:J,:l Z,' c]) :t.. -<L ~U .zQ )>~ z :;:l , C> N ::x: T.;u. ;T.j I :TI o -n INTEREST COMPUTATION DATE: ~ " '11 ":] (:;, ", I ~.I (:, .'- ,: e'l ::P .." ( ) c5rn ~ ~ -0 - ..... 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, 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. ~a...~ SECRETARY 0 VENUE (OR AUTHORIZED DELEGATE) February 25, 2002 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS MYERS,WAYNE S 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 Wrthholding 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 91. 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). 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 Emolover Wlthholdino Tax ReallY Transfer Tax Sales and Use Tax Liouid 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 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 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 liability has become legally unenforceable. EXCEPTION' Interest on Corporation Taxes is computed alter 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.E, C.L.. C.N.I. - 8% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., a.R.. C.A.. S.T. .8% PER ANNUM (DUE DATE TO PAYMENT DATE) S.L.. N.E., a.p., M.1. - 8% 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. - 3/4 OF 1% PER MONTH OR FRACTION S. & u. .3/4 OF 1% PER MONTH OR FRACTION RT.T. - 8% PER ANNUM INH & EST. - 8% PER ANNUM LF.T., EU.T. - 1% PER MONTH OR FRACTION M.C.R.T. . 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 1/1/83 THRU 12/31/83 16% .000438 1/1/84 THRU 12/31/84 11% .000301 1/1/85 THRU 12/31/85 13% .000356 1/1/86 THRU 12/31/86 10% .000274 1/1/87 THRU 12/31/87 9% ,000247 1/1188 THRU 12/31/91 11% .000301 1/1192 THRU 12/31/92 9'% .000247 1/1/93 THRU 12/31/94 7'l'o .000192 1/1/95 THRU 12/31/98 9'% .000247 1/1199 THRU 12/31/99 7'l'o .000192 1/1/00 THRU 12/31/00 8% .000219 1/1/01 THRU 12/31/01 9'% .000247 111/02 THRU 12/31/02 8% .000164 ---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) COMMONWEALTH OF PENNSYLVANIA : IN THE COURT OF COMMON PLEAS DEPARTMENT OF REVENUE : CUMBERLAND COUNTY, PENNA. Plaintiff v. : No: 02-1020 CIVIL : Filed: 3/1102 : Amount: $2,,532.08 WAYNE S. MYERS 2 NORTH HANOVER STREET CARLISLE, P A 17013-3013 Defendant : License # 23-2168143 SEY TO THE PROTHONOTARY: You are hereby authorized and directed to satisfy th,e lien and judgment, as above captioned, upon payment of your costs only by Defendant. GERALD J. PAPPERT ATTORNEY GENERAL -.w' n . Con4 ge #020831 eputy Pi< orney General mancial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Stlrawberry Square Harrisburg, ]~ A 17120 Telephone: C717) 787-7188 Date: September 1, 2004 '.... ,~." 'l\ ~'.(Io4n)MVOInI COMMONWEALTH OF PENNSYlVANIA DEPARTMENT OF REVENUE CER11FlED copy OF UEN 4 ().i.- /().lO ~ COURT OF COIAIMON PLEAS OF CUMBERLAND C:OUNTY. PENNSYLVANIA -/ IUfIEMJ Of"""'" '~ICC lIII'r_ .... IIRI..... ,,,..... HYERS,WAYNE S 2 N HANOVER ST CARLISLE PA 17013-3013 EIN: 23-211181.aOOO _ 0.0: Fobruory 25. 2002 __:871.71I.5Q2_022-1l To ... 1'1..._....., 01 _ oourt; _ to ... .... of .. CommonI.~"" of hlPll-~..... there Ie twrwflh '''1lo,...4Ih..d . CIftIIId copy of allan 10 be.._ 0I_1n "'"' oounIy. 1 2 3 4 5 8 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUlABER DUE DUE 1E0tN END SAlES 2111421. 01.01-1l1 01-31.01 1 1115.91 281.111 SAlES 2111421. O2-1l1-O1 02.28-01 1 154.71 22U7 SAlES 2111421. 03-01-1l1 03-31.01 1 173.48 2l55.8lI SAlES 21114214 04-01-1l1 04-30.01 1 222.58 328.34 SALES 21114214 06-01-01 Q$.31-o1 1 283.80 371.3' SALES 2111421. O8-Dl-01 0..30-01 1 325.85 440.34 SAlES 21114214 07-01-01 07-31-1l1 1 237.05 301.67 SAlES 2111<21. 08-01-0' 08.31-()1 1 282.02 310.71 TOTAL: 1.8311.25 2,1582.08 Fl.1NG FEElS): II.DO INTEREST COMPUTATION DATE: 03-07-02 (') ,.,.., 0- /'0 ;."" -n(j, '. ;?~ , -,...' {;; ~ .,' ~ :": ':.-= : :::: ::::c' : ~', ':':' /' --, ,. -< - .,'! The _......<1.... s--" of -- for an __ __I of... Commoo....... of p""",_. oordIH IhIato bea ....__ copy oIa.............. - _ """'""" lor unpoId TAX.INTEFlEST. ADOIT1ONS or PENALTIES _ due 110m...", fIIlIpaJw and_, __lor=_. -unpoId. The _of"'" unpoId TAX. INTEREST, ADDnlONS or PENALTIES II a.... In _ 01... eo.,.._1 .JIlIl 01 ._upon"'IIIllp8ya(&~. rMI.-". or both, ....._mayb.. ~a., ":2,~~ IECRETARY HUE (OR AIJrHORlZED DELEGATE) Fallnloty 25, 2002 DATE PART 2 . TO BE RETURNED TO THE DEPART>>ENT OF REVE,NUE ,,'----. .~.n.~.__ _.___~"_." ,. __~___ ........".._,-"".~._.__.... BEST AVAILABLE - MICRO COPY , . 0 '" ~ f ~ ,::= c:-_" 0 = -- ..,.., "" =T3 ~ r,.., -0 nl :tJ '- I -or;; V I.D --0 ~ S:56 \ "'J '-1 ...... -C:'l -.. {:-) :IJ '-.\ ~ ~ '::' :0;'0 ~ Cs,n ~ 6 ::3 N ~;l ,. .n tt w .<