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HomeMy WebLinkAbout06-4258 REVK-159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 .pel- P 4{ , #. .tJ\ de.. .:l'1/1'/ ~ I f6f)t CERTIFIED COpy OF LIEN "1t.o. () [, - 'I;) S P CiNJ 7;"" COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DONALD A MCCULLOUGH 200 GREEN RIDGE LANE NEWVILL~ PA 17241 EIN: 23-2062871/000 Notice Date: July 16,2006 Notice Number: 637-786-206-071-1 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth 01 Pennsylvania. there is harewith transmitted a certified copy 01 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 13135439 04-01-97 06-30-97 1 0.00 38.50 EMPL 13135439 07-01-97 09-30-97 1 0.00 66.18 EMPL 13135439 10-01-97 12-31-97 1 0.00 24.97 EMPL 13135439 01-01-02 03.31-02 1 0.00 19.38 EMPL 13135439 01-01-04 03-31-04 1 0.00 475.71 EMPL 13135439 04-01-04 06-30-04 1 0.00 177.49 EMPL 13135439 07-01-04 09-30-04 1 0.00 210.74 EMPL 13135439 10-01-04 12-31-04 1 0.00 131.74 EMPL 13135439 01-01-05 03-31-05 1 0.00 138.81 EMPL 13135439 04-01-05 06-30-05 1 0.00 100.21 EMPL 13135439 10-01-05 12-31-05 1 228.80 305.17 EMPL 13135439 10-01-03 12-31-03 1 0.00 25.23 TOTAL: 228.80 1,714.13 FILING FEE(S): (~ T: (;,:;14.00 " , -~ :",) C-, r,) ". C,) c,...., INTEREST COMPUTATION DATE: 07-26-06 The undersigned, the Secretary 01 Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy 01 a lien against the above named taxpayer lor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein clue !rom such taxpayer and which, alter demand lor payment 1hereol, remains unpaid. The amount 01 such unpaid TAX, INTEREST. ADDITIONS or PENALTIES Is a lien In Iavor 01 the Commonwealth 01 Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. July 16, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS DONALD A MCCULLOUGH NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Lians for Corporation Taxas arisa under Seclion 1401 of the. Fiscal Code, 72 P .S. Seclion 1404, as amended. Liens for Personal Income Tax and Employer WIthholding Tax arisa under Seclion 345 of the Tax Reform Code of 1971, 72 P.S. Seclion 7345, as amended. Liens for Realty Transfer Tax arisa 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 Seclion 13 of the Liquid Fuels Tax Act, 72 P .S. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Seclion 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arisa under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inharitance Tax and Estata Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 at. seq., 72 PA. c.SA. SectIon 1701 et seq. (For decendanta with data of death prior to December 13, 1982, liens arise under the Ihheritance and Estate Tax Act of 1961,72 P.S. Section 2485 -101 at. seq.). Liens for State, or Slata and Local Sales, Use and Hotsl 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. Seclion 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: Corooration Tax LiBns provided under the Fiscal Code arise at the time of settlement (assassment) 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 requialta, and the lien remains In full force and validity without filing of revtval until paid. Inheritance Tax Liena are liens on real estate which continue until. tax is paid. P9r80nallnoome Tax EmoIover Withholdina Tax ~ Transfer Tax S~8R and UBA Tax Liauld 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 _ch to stock of goods, wares, or merchandise regularly used in the ordinary course of business of tha taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FOAM 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 sltuatad and (b) in the case of Personal Property, whether tangible or Intanplble, In the oIflce of the Prothonotary of the county in which the property subject to lien is situatad. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' According to the Fiscal Code, the Notice of Lien is automatically revtved and does not require reftIIng of the NotIce by the Commonwealth. Any.Notice of lien flledllY the COnvnonwealthshaJl have priority to, and be paid in full, before Ir1)' oller obIlge11on, Ire claim, lien, or estate is satisfied from a suboeQuenl iudlclal sale or i with which the property may be charged. ~I\!: The Commonwe does not maintain priority of tax liens over any exl8tina mortgages or liens which are properly recorcfed at the time that the tax lien rs filed: SEE; Act of December 12,1994, P.L.l015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegata may presaibe, the Sacretary or his delegata may Issue a ce_ of rele... of any lien Imposed with raspect to any tax il: (1) tha liability is satisfied, sati8Iaction consisting of payment 01 the amount aaund togeII\e\'with aJIinl1lrllll and coils in respect thereof; or (2) the liability has become I~ unenforceable. ~XCEPTrON: Interest on Corporatlori Taxes Is computBd aller a lien Is paid. SETTLEMENT OF ACCOUNT The 'Total" column (Column 7) tof eachtypa of tax lIl!led on this NotIce of Lian comprises the belance of Tax Due (Column 6) plus _ssed addlliQns and/or penaltias, and aasessad and accrued Interest up to tha Interest comj!utatlon data on tha face 01 this notice. If paymant or settlement of account Is meda after tha intarest computation date, the payment must include the lien lIIIng costIl and accrued interest from the interast computaJlOn data to and through the payment date. For any dalinquant taxes due on or before Decembar 31, 1981, interest is imposed at the following ratas. C.S., F.F., C.L, C.N.!. . ft PER., . 'IIDU DATE TO PAYMENT DA:~. C.I.,G.R.,C.A.,S.T. .""PER .. . OUIDATETOPAYMENTDA B.L, N.E., G.P., Mol. . "" PER .' ,DATE TO PAWENT DA P.U.R.. -l~PSt, FMCmoN(DtllDATETO AYMENTDATE) PJ.T., E.M.T. -3140F,'tr.PW\MONrHORFIWmON S. a u. - 314 OF ,'" PEA MONTH OR FRACTtON R. T.T. .8'% PERMI<<M INH a EST. . "" PER.w.wM LF.T., F.U.T. . ,% P&R~ OR FRACTION M.C.R. T. . ,'" ....MON'tH OR FRACTION O.F.T. -,8% PER~UM For all taxas that ara originally due and payabla on and altar January 1, 1982, tha PA Department of Revenue will calc"lata dally Interest on all tax deficiencies using an annual Interest rata thet will vary from calandar yaar. Intarast Is calculated on a dally basis at the following rates: DELINQUENT DATE INTEREST RATE OAIl. Y INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000&48 111183 THRU 12/31183 16% .000438 1/1/84 THRU 12/31184 11% .000301 1I118!5 THRU 12/31'" 13'% .OOO3e6 1/1188 THRU 12131188 10% .000274 1/1/87 THRU 12/31187 9% .000M7 1/1188THRU 12/31191 11% .000301 1/1/82 THRU 1213'112 9% .000247 1/1193 THRU 12131194 7% .0001H 111/95 THRU 1213,18B 9% .000247 1/1188 THRU 11131/18 7% .000112 111100 THRU 12/31100 8% .000218 111101 THRU 12/31101 e% .000247 111IOZTHRU12131JOZ 6% .000164 111103 THRU 12f3tJ03 5% .000137 111104 THRU 12/91104 4% .000110 111100 T'HRU 12f.11fOS '" .000137 111108 THRU 12131108 7% .OOO1t2 -..Taxas that become delinquent on or before December 31, 1981 will remain a conetant Interest rata until tha dalinquent balance is paid off. ---Taxes that become delinquant on or aftar January 1, 1982 are subjact to a variable Interest that changes each calendar yaar. _..lnterastismE INTE::fT =.. OFT~:I'P"ER OF DAYS