HomeMy WebLinkAbout06-4312REVK 159 (12-05) REVOOOIW
BUREAU OF COMPLIANCE
PO BOX 290849
HARRIeBURG PA 17129.0919
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BOWERS,D DALE
56 W BALTIMORE ST
CARLISLE PA 17013-3807
CERTIFIED COPY OF LIEN
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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
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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
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Keith J. Richardson
Director, Bureau of Compliance
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