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Home My WebLink About06-3644 REVK.159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 fcL P4{! l'IcIQ Lk. .l 370; ~ i1'1tSf CERTIFIED COpy OF UEN 'jk,.oL-3l.'I'-I C-W.:..tT........ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA HEISHMAN, RANDY L 2 S HANOVER ST CARLISLE PA 17013-3306 EIN: 23,2875612/000 Notice Date: June 19, 2006 Notice Number: 959-937,706,061-4 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 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80384701 01-01-05 01-31-05 1 511.74 771,38 SALES 80384701 02-01,05 02-28-05 1 0,00 56.02 SALES 80384701 03,01,05 03-31-05 1 0,00 53.35 SALES 80384701 04-01-05 04-30-05 1 0.00 47.00 TOTAL: 511.74 927.75 FILING FEE(S): 14.00 "" O';::l '-- ~-;:) ~ c_ ( - - ,:) '<1 -I " F:-::"1l "r fT, CJ I rO'., ", -.J -." ,-')~::;: /1,) gCIl ..:.;,..., ::< N t'-,' -.J INTEREST COMPUTATION DATE: 06-29-06 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 paymenlthereol, remains unpaid. The amount 01 such unpaid TAX, INTEREST, ADDlTlONS or PENALTIES is a lien in favor 01 the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. June 19,2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS HEISHMAN, RANDY L NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens lor Corporation Taxes arise under Section 1401 01 the Fiscal Code, 72 P .S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 01 the Tax Reform Code 01 1971, 72 P.S. Section 7345, as amended, Liens for Realty Transfer Tax arise under Section 1112-C 01 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 01 the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act 01 1982, Act 01 December 13, 1982, P.L. 1086, No. 225 Section 1 et seq" 72 PA, C's.A. Section 1701 et ssq. (For decendants with date 01 death prior to December 13. 1982, liens arise under the Inheritance and Estate Tax Act 01 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 01 March 4, 1971, NO.2 as amended, 72 P.S, Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 01 PA Vehicle Code, (75 PAC.S.9815), LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration 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 01 revival until paid. Inheritance Tax liAns are liens on real estate which continue until tax is paid. Personal Income Tax Emolover Withholdina Tax R9a1tv Transfer Tax SalAS and US9 Tax Liauid FUAls Tax Fuel Use Tax Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property 01 taxpayers, but only after they have been entered and docketed 01 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: (9) 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 01 the Prothonotary 01 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, AnV Notice of Lien filed by the Commonwealth shall have priority to, and be pllld in full, before any other obligation, judqement, daim, lien, or estate is satisfied from a subsequent jUdicial sale or liability with which the property may be charged. EXCIDIO!l!: The Commonwealth does not maintain priority of tax liens over any exis1in~ mortgaa~~ or liens which are properly recorded at the time that the tax lien IS filed. . Act of December 12,1994, PL 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 01 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 after a lien is paid. SE1'TLEIIENT OF ACCOUNT The 'Total" column (Column 7) for each type 01 tax listed on this Notice of Lien comprises the balance 01 Tax Due (Column 6) plus assessed additions andlor penalties, and assessed and accrued interest up to the interest computation date on the face 01 this notice. If payment or settlement of account is made after the interest computation date, the payment must Indude the lien filing costs and accrued interest from the interest computation dete 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. .8% PERMNUM lDUE DATE TO PAYMENT DATE) 0.1., G.R., CA, S.T. - 6'% PER~UM DUE DATE TO PAYMENTOATE) B.L., N.E., G.P., M.1. - 6% PERAANUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH C>R FRACTION (DUE OATETO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. 8. U. - 314 OF 1% PER MONTH OR FRACTION R.T.T. . 6% PER ANNLN INH & EST. .8% PER ANNUM L.F.T., F.U.T. .1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. .18% PER MNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department 01 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 CAlLY INTEREST FACTOR 1/1182 THRU 12131/82 20% .000elo48 1/1183THRU 12/31183 16% .000438 1/1/84 THRU 12131184 11% .0003Q1 1/1I8STHRU 1213118S 13% .000958 1/1186THRU 12131186 10% .000274 1/1187THRU 12131187 9% .000247 1/1188THRU12131/91 11% .000301 1/1/92 THRU 12131192 9% .000247 1/1183 THRU 12131184 7% .000182 1/1/8S THRU 12131188 9% .000247 1/1198 THRU 12131188 7% .000182 1/1/00 THRU 12131/00 8% .000218 1/1/01 THRU 12131f01 9% .000247 111/02THRU 12131/02 6% .000184 1/1/03 THRU 12131103 5% .000137 1/1/04 THRU 12131104 4% .000110 1/1105 THRU 12131/~ S% .000137 1/1/06THRU 12131/08 7% .000182 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. mTaxes 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 = (BALANCII OF TAX UNPAID) X(tlUIIBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) BUREAU OF COMPLIANCE OEPT. 280946 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY '* REV.3QO REISSUE CM AFP 130M) REISSUE ARP 16917 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF HEISHMAN, RANDY L 2 S HANOVER ST CARLISLE PA 17013-3306 CUMBERLAND PENNSYLVANIA. COUNTY, Docket Number 06.3644 CIVIL Date Filed 6/27/2006 Class of Tax SALES Account Number 80384701 Assessment Number TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges having received of the Defendant above named, full payment and satisfaction of the above captioned Lien/Judgement Note, with the interest and costs thereon due it; and desires that satisfaction be entered upon the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plantiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for so doing, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 13TH day of FEBRUARY 2007. *Original Date of Satisfaction: 8/24/2006 GREGORY C. FAJT Secretary of Revenue < z c( ~ ~ ~ w Z -I Z C. ~ Z ~ ~ ~ :> o 0 o 0 u.. o ~ :> o o W ::J: t- ~ ~ W t- c( z c( ~ ~ ~ ffi Z Gj ffi a: c. u.. ~ e > ::J: Z ~ ~ ~ ~ ~ c( Z C. o w ~ Q ~ o o >- u.. fI) ~ fI) o t- ~ " o ::J: t- :> c( o z ~ ~\~ _ c ~t~ ~ r- p ~ ~ \' -t-.., f'o".) <:::a e;:, ......, -r: /'?j 0:;7 N W ""'0 :x o ." :2 1'1l~ -Vrn :00 96 ~~~ om -{ ~ -'-' -< ~) Ul 0: