HomeMy WebLinkAbout06-4871REW-159 (12.05) REV00010
BUREAU OF COMPLIANCE
PO BOX 290949
HARRISBURG PA 17129-0945
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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: August 16, 2006
Notice Number: 524.448-006-081-1
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 06-01-06 06-30.06 1 556.58 593.92
TOTAL: 556.58 593.92
FILING FEE(S): 14.00
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INTEREST COMPUTATION DATE, 08-26-06
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.
4"00.-1 a ?.. August 16, 2006
S RETARY OF ARMUE DATE
(ORAUTHORIZE 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
filed this day of
at IT.
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 of the Racal 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 of the 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, Ad of December 13, 1982, P.L. 1086, No. 225 Section
1 at. 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 Ad 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 Transportation Assistance Fund Taxes and Fees arise under Section
242, Ad 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:
Corporation 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 Nodes of Lien with a
county Prothonotary is not a requisite, and the Ilan remains in full force and
validity without filing of revival until paid.
Inheritance Tax Liens are lions on real estate which Continue until tax is paid.
q)U(y'[ranafer Tax. Sales
Personal Income Tax. Empoyer Whhholdioc Ted 8
and Use Tax. Liold Fuels Tax, Fuel Use Tax , Motor Carriers Road Tax and
Motorbus Tax liana 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 m which the property
subject to the lion is situated and (b) in the case ofPatsonsi P i ty, whether
tangible or intangible, in the office of the Prothonotary of the county in which
the property subject to lien is situated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE: According to the Racal Code, the Notice of Lien is
automalcelly revived and does nol reeqquire relfiMg of the Notice by the
Commonweatih. Any Notice of LienfiNCi ybyytlre ConmlDrlweaNrahall have
prwrit to, and be paid in tub, before any ktF1ar apligatlon, t, ciaim,
lien, or estrtrtayyte Ie satisfied from a N15 eM'udidd sale or Wfth which
181 Prr/naprior'Iryry o tax one ovar an sip mosrtp?epmee or Ilens whidt are
properly recorded at tix time that the tax Ilan fa flied.E: Ad of Decarrtter
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 cerfikude of release of any lien imposed
with rasped to any taxi: (1) the IlaWlfiy is satisfied, satisfaction oonsleting of
payment of the amount asseepd izoodher with all frtlarestAnd costa In respect
or (2) the 1 Wliry has become legally unenforceable. EXUPTION,
Interest on Corporation Taxes Is Competed after a lion Is pad.
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
penalties, and assessed and accrued Interest up to the interest computation
date on the face of No notice.
If payment or settlement of account is made after 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.9., F.F., C.L., C.N.I. - 6% PER ANNUM DUE DATE TO PAYMENT DATE)
C.I., G.R., C.A., S.T. 8% PER ANNUAL KE DATE TO PAYMENT DA
B.L., N.E, G.P., M.I. 6% PER AtNIeA DUE DATE TO PAYMENT DA
P.U.R.. - 1% PER MONTH FRACTION (DUE DATE TO AYMENT DATE)
P.I.T., E.M.T. - 314 OF 1% PER MONTH OR FRACTION
S. a U. - 314 OF 1% PER MONTH OR FRACTION
R.T.T. - 0% PER ANNUM
INN a EST. 8% PER ANNUM
LF.T., F.U.T. -1% PER MONTH OR FRACTION
M.C.R.T. - 1% 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 all tax
deficiencies using an annual Interest refs that will vary from calendar year.
Interest is calculated on a dally basis at the following rates:
DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
/ 1/22 THRU IV3182
1
20%
.000540
/1
183 THRU 12/31/03 10% .000436
1/1/84 THRU 12/3184 11% .000301
1/1195 THRU 12131195 13% .000358
1/182 THRU 128180 10% .000274
11187 THRU 12131197 9% .0 M47
1/186 THRU 1281191 11% .000301
1/182 THRU I V31192 9% .000247
111193 THRU 128184 7% .000102
1/180 THRU 128188 9% .000247
1/1199 THRU IV3189 7% .000122
111100 THRU 728180 0% .000219
111/01 THRU 128181 9% .000247
1/1/02 THRU IV31/02 6% .000194
111/03 THRU 128183 5% .000137
1/1104 THRU 12131104 4% .000110
11185 THRU 198185 5% .020137
111/M THRU 128180 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 calcxdated as
INTEL a' ? 9 TAX Ulm. JR R OF DAYS
REVK•300 (04-07) 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: 06-4871
DATE FILED: August 22, 2006
SSN: 194-26-7139/000
NOTICE NUMBER: 566-077-107-110-6
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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