HomeMy WebLinkAbout02-2270REVK-159 (8-01) REV0001~
R[CHCREEK~ JACO~
PO 80X 9[2
LOYSV[LLE PA ~70~7-0912
COMMONWEALTH OFPENNSYLVANIA
DEPARTMENT OF REVENUE
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 23-2164018/000
Notice Date: April 20, 2002
Notice Number; 665-135-002-041-5
To the Prothonotary of said court: Pumuant 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 90228489 01-01-01 03-31-01 t 784.16 1,443.33
TOTAL: 784.16 1,443.331
FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 04-30-02
The undemigned, the Secreta~j 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,
alter 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.
SECRETARY OF'~VENUE
(OR AUTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
April 20, 2002
DATE
COMMONWEALTH OF PENNSYLVANIA
VS
RICHCREEK, JACOS
NOTICE OF TAX LIEN
filed this
day of
Liens for Corporation Taxes adse 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.
Mens for Liquid Fuels Tax arise under Sec~on 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 26!4.13, 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 adse 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
PA C.S. 9815).
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
~ provided under the Fiscal Code arise at the time of
settlement (assessment) and are liens upon the f~anchisse and property, both
real and personal, with ne further notice. The tiling of a Notice of Lien with a
county Prothonotary is not a requisite, end the lien remains in full force and
validity without filing of revival until paid.
~ are liens on real estate which continue until tax is paid.
Personal Income Tax. Emolover Wi~hctdina Tax. RoalN Transfer Tax. SaL":.~
and Use Tax. Liauid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and
MgtgZJal~et~J~ 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 sifuafed and
shall not attach to stock of goods, wares, or merchandise rngulady 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 FOlaU
pPI.ACE OF FILING: The notice of lien shall be fi ed: (al In the case of Real
roparty, in the office of the Prothonotary of the county ~n which the property
subject to the lien is situated and (b) in the case of Persona Property, whether
tangible or intangible, in the office of the Prothonotary of the county n which
the property subject to lien is situated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORrFY OF NOT?~=
~ 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 tiled by the Commonwealffi shall have
priority to, and be paid in full, before any other obligation, judgement, claim,
lien, or estate is satisfied fi.om a subsequent judicial sale or liability with which
the property may be charged. ,E~ The Commonwealth does not
maintain priority of tax liens over any exi~ng mortgages or liens which are
properly recorded at the time that the tax lien is filed. ~ 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 carlificato of release of any lien imposed
with respect to any tax if: (1) the liability is satisfied, satisfaction conalsfing of
payment of the amount assessed together with all interest end costs n respect
thereof; or (2) the liability has become ega y unsnforceaple.
Interest on Corporation Taxes is computed after a lien is paid.
The "Total" column (column 7) for each type of tax listed on this Noflca 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 this 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 end 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., c.g, CN.L - 6% PER ANNUM {DUE DATE TO PAYMENT D{~TTT~
P.U.R.. - 1_~ _P_F~. MONTH OR FRACTION (DUE DATE TO PAYM EN"F DATE)
For all taxes that are originally due and payable on end after January 1, 1982,
the PA Department of Revenue will calculate dally interest on all tax
deficiencies using an annual interest rate that will vary from calendar year.
Interest is calculated on a dally basis at the following rates:
---Taxes that become delinquent on or before December 31, 1981 will remain
a constant interest rate until the delinquent balance i8 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:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FAC'FOR)
BUREAU OF COMPLIANCE
DEPT. 280946
HARRISBURG PA 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
AUTHORITY TO SATISFY
ARP 41281
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V
RICHCREEK, JACOB
PO BOX 912
LOYSVILLE PA
17047-0912
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA.
Docket Number NO.02-2270 CIVIL TER
Date Filed 5/7/2002
Class of Tax EMPLOYER
Account Number 23-2164018~000
Assessment Number 03/31/01
TO THE PROTHONOTARY OF SAID COURT:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action,
acknowledges having received of the Defendant above named, full payment and satisfaction of the above
captioned Lien/Judgement Note, with the interest and costs thereon due it; and desires that satisfaction be
entered upon 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 Plantiff, 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 so
doing, this shall be your sufficient warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth
of Pennsylvania, this 10TH day of JUNE, 2002
LARRY P. WILLIAMS
Secretary of Revenue
Director, Bureau of Compliance