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HomeMy WebLinkAbout06-4312REVK 159 (12-05) REVOOOIW BUREAU OF COMPLIANCE PO BOX 290849 HARRIeBURG PA 17129.0919 lea. P# 'jy,ut) G2- a Y.iY.v BOWERS,D DALE 56 W BALTIMORE ST CARLISLE PA 17013-3807 CERTIFIED COPY OF LIEN )U. 01, . 14 3/.2 0.,?Z1 -r, COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 194-26-7139/000 Notice Date: July 30, 2006 Notice Number: 322-841-106-072-5 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 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21096640 12-01-05 12-31-05 1 403.28 491.43 SALES 21096640 05.01-06 06-31-06 1 500.33 535.15 TOTAL: 903.61 1,026.58 FILING FEE(S): 14.00 C, ^' L. i e:. -, N' INTEREST COMPUTATION DATE: 08-09-06 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 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. . July 30, 2006 S RETARY OF UE DATE (OR AUTHORIZE LEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE COMMONWEALTH OF PENNSYLVANIA VS BOWERS,D DALE NOTICE OF TAX LIEN flied this day of at IT. Uens 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 tot Fuel Use Tax arise under Section 13 of the Fuel Use Tax Ad, 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 Tex Act of 1982, Act of December 13,1982, P.L. 1086, No. 225 Section 1 at. seq., 72 PA..C.S.A. Section 1701 eL 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 at. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Tmirsporiston Assistance Furl Taxes and Fees Wise 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). GENERAL INFORMATION: Corooretion 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 hen remains in full force and validity without filing of revival until paid. Inherhance Tau Liens are lions on real estate which continue until tax is paid. Personal Income Taxi Employer l1 : holdinG Tali, Reg, 7Ery r Tax- Gdos and Use Tax. Limuid Fuels Tax. Fuel Use Tax. Motor Carders Road Tex and Motorbus Tex 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 notes of lien shall be filed: (a) In the case of Real the office of the Prothonotary of the county In which the property Pro cry in sub act to the lien is situated and (b) in the case of Personal Property, whether ct to lie s soffice ituated. the Prothonotary of the county in which tangible r I Tsubjeis n 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 refi8ng of the Notice by the Commonwealth. Any Notice of Lien filed bpyy Me Commonwealth shall have Driorty to, and be paid In tut, before any other oblwon,' ihWp' rRhent, claim, Ilion, or estate is sasated from a snt judicial sale orlllaabWll?lttyy with which the property may be charged. The Cammonwe 6(M does not maintain priority of tax liens ever any exlstlnp mortpayes or liens which are properly recorded at the time that the tax Ilan is filed. GAF. Act of December 12, 1994, P.L. 1015, No. 138. 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 oonelatng of payment of the amoum asssssad together whh all bdemst and costs in respect thereof; or (2) the liability has become legally urrentorceWle. EXCEPTION: Interest on Corporation Taxes is oomput sd ?r a lion is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notre of Lien comprises the balance of Tax Due (Column 6) plus assessed addllbns and(or penalties, and assessed and accrued interest up to the Interest computation date on the face of this notes. If payment or settlement of account is made after the Interest computation date, the payment must include the lien Mng coats and accrued Interest from the interest computation dote to and trrough 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.I. - 0% PER AMNA/ (DUE DATE TO PAYMENT DATE) C.I., G.R., CA, S.T. - 0% PER ANNUM (DUE DATE TO PAYMENT DA B.L., N.E, G.P., M.I. - 0% PER ANNLM DUE DATE TO PAYMENT DAT P.U.R.. I% PER MONTH R FRACTION(DUE DATE TO AYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. AU. -304OF 1% PSRMONT14 OR FRACTION R.T.T. 0% PER ANNUM INH A EBT, - 6% PER ANNUM LA T., RUT, -1% PER MONTH OR FRACTION M.C.R.T. -i% 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 at 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 ONLY INTEREST FACTOR 1/1182 THRU 1?131102 20% .00030 1/1/83 THRU 1291/83 10% .000438 11194 THRU 12/31164 11% .000301 111/83 THRU 129193 13% .000330 1/198 THRU 1291/86 10% .000274 IM1%7THRU129197 8% .000247 1/1/88 THRU IWI91 11% .000301 111/82 THRU 129192 0% .000247 1/193 THRU 129194 7% .000182 1/190 THRU 129196 P% .000247 11198 THRU:12031AB 7% .000102 1/190 THRU 129190 i 0% .000210 1/ 1101 THRU 1291/01 8% .000247 1/1 rot THRU 12131/02 0% .000164 1/193 THRU Ifni/03 3% .000137 111104 THRU 12131104 4% .000110 1/196 THRU 12n1/O5 3% .000137 11196THRUIV3196 7% .000102 ---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: NpII,(p) 'TAX INTERE ==ALA Y ?ITERElT f' . OF DAYS W) Mr REVK-300 (0407) REVOOK10 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. BOWERS,D DALE 56 W BALTIMORE ST CARLISLE PA 17013-3807 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 06-4312 DATE FILED: July 28, 2006 SSN: 194-26-7139/000 NOTICE NUMBER: 266-309-607-110-6 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note should be removed from 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 Plaintiff, 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 doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 06 day of November, 2007. Thomas W. Wolf Secretary of Revenue 0 ev ` r. ? o 3a. -i _ Z ? l17 ? N Cn rn C. 21r O -T._ Keith J. Richardson Director, Bureau of Compliance S. s'o ?c.C. 6,s k* ay/«o oz aJ J ? as Z Ow ?.a L) Z LL 00 U ?Z 0 U ? =m H'.5 ZU °o N LX w H Z g z >w J =) ?- z w Zw W ar LL W 00 M J W QF- cr Ow O U J w J 0 Er LLI m