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HomeMy WebLinkAbout06-3655 REVK.159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 Pet . P"'f{ ~ I'f. VO cJz.. J.. 370~ R.-.-. /1q,72..- o c CERTIFIED COpy OF LIEN ~ot. 3(.,-55~-r;... COURT OF COMMON PLEAS OF'. CUMBERLAND COUNTY,.. PENNSYLVANIA *' g (J u, -1"1 L. (~.... :.,~ I'il 1'., -, -::-1 DEIMLER JR, STANLEY 308 WERTZ AVE MECHANICSBURG PA 17055-4069 EIN: 43-2023913/000 Notice Date: June 19, 2006 Notice Number: 960-486-006-061-4 N C.il ~.,. , ."1 ;.,'> :,'J ." 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 91774908 10-01-03 12-31-03 1 0.00 66.08 SALES 82764841 07-01-03 09-30-03 0.00 42.59 SALES 82764841 10-01-03 10-31-03 1 13.20 20.50 SALES 82764841 11-01-03 11-30-03 1 16.86 26.19 SALES 82764841 12-01-03 12-31-03 17.40 27.01 SALES 82764841 01-01-04 01-31-04 1 18.72 28.92 SALES 82764841 02-01-04 02-29-04 17.28 26.68 SALES 82764841 03-01-04 03-31-04 1 17.46 26.95 SALES 82764841 04-01-04 04-30-04 12.84 19.69 SALES 82764841 05-01-04 05-31-04 1 16.80 25.74 SALES 82764841 06-01-04 06-30-04 1 17.40 26.67 SALES 82764841 07-01-04 07-31-04 15.18 23.15 SALES 82764841 08-01-04 08-31-04 1 14.88 22.68 SALES 82764841 09-01-04 09-30-04 13.86 21.11 SALES 82764841 10-01-04 10-31-04 1 12.54 19.00 SALES 82764841 11-01-04 11-30-04 12.66 19.16 SALES 82764841 12-01-04 12-31-04 1 12.84 19.42 SALES 82764841 01-01-05 01-31-05 1 18.84 27.31 SALES 82764841 02-01-05 02-28-05 16.26 23.57 SALES 82764841 03-01-05 03-31-05 1 13.26 19.22 SALES 82764841 04-01-05 04-30-05 14.64 20.11 TOTAL: 292.92 551.75 NTEREST COMPUTATION DATE: 06-29-06 FILING FEE(S): 14.00 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 PENAL TIES 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. June 19, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS DE IMLER JR, STANLEY 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 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 ofthe 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 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 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 noticB 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 EmDlover Withholdino Tax Realtv Translfu 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 sftuated. 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 fun, before any other obligation, judqement, claim. lien, or estate is satisfied from a subsequent ludicial sale or liabIlity with which the property may be charged. EXCEeIIOIl!' The Commonwealth does not maintain priority of tax liens over any existin~ mortgaa~~ or liens which are properly recorded at the time that the tax lien IS filed. . Act of December 12,1994, P.L.l015, 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 costa in respect thereof; or (2) the liability 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 penatties, 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 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% PERAmUM IDUE DATE TO PAYMENT DATE) 0.1., G.R., C.A.. S.T. - "'" PER~UM DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.1. - 8% PERAN\Il.JA DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO f1AYMe.IT DATE) P.I.T., E.M.T. .314 OF 1% PElitMONTH OR FRACTION s. II. U. . 314 OF 1% PEA MONTH OR FRACTION R.T.T. -", PER AN\IIM INH II. EST. - 8'% PERANo<IUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.O.R.T. -1% PER MONTH OR FRACTION O.F.T. - 18% PER ANNUM For all taxes that are originally due and payabie on and after January 1, 1982, the PA Department of Revenue will caIoulsta dally interest on all tax deficiencies using an annual Interest rate that will vary from calendar year. Interest is oalctJlated on a dally basis at the following retes: DEUNQUENT DATE INTEREST RATE DAilY INTEREST FACTOR 1I1fB2THRU 1iV31/82 20% .000548 1/1/83THRU12131183 18% .000438 1/1184 THRU 12131184 11% .000301 1I1/8S THRU 12/31/85 13% .000358 1/1188 THRU 12/31/88 10% .000274 1/1187 THRU 12/31/87 9% .000247 1/1188 THRU 12/31/91 11% .000301 111192 THRU 12/31/92 9% .000247 1I1/93THRU 12131/94 7% .000192 111/95 THRU U/31198 9% .000247 111/99 THRU 12/31/99 7% .000182 1/1100 THRU 12/31100 S% .000219 1/1101 THRU 12/31101 9% .0002.7 1/1102 THRU 12/31102 6% .00018. 1I1103THRU 12131103 ,% .000137 1/1/04 THRU 12/31104 .% .000110 1f1fOS THRU 12/31/0S "" .000137 1/1108THRU12131108 7'% .000192 mTaxes 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 atter January 1, 1982 are subject to a variable interest that changes each calendar year. mlnterest is calculated as follows: INTEREST = (BALANCJ; OF TAX UNPAID) X(NUMSER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)