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HomeMy WebLinkAbout02-4128REVK-159 (8-01) REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-D948 CRIST~ JOHN M 21 MALLARD CT HECHANICSBURG PA 17055-~565 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 185-60-5350/000 Notice Date: July 21,2002 Notice Number: 933-905-902-071-6 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 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 81905446 04-01-01 06-30-01 2 88.10 594.41 TOTAL: 88.10 594.41 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 07-31-02 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 f~om 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. SECRETARY OF{e,~EVEN UE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE July 21, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS CRIST, JOHN M NOTICE OF TAX LIEN tiled 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. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 261 l-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 ~nheritance 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 Hotei Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of Mamh 4, 1971, No. 2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax adse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: ~;orDoration Tax Liens provided under the Fiscal Code arise at the time of settiemant (assessment) and are liens upon the franchises and property, both real and personal, with no further notice. The filing of a Not)ce of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without Ning of revival until paid. Irlheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Employer Withholdino Tax. Realty Transfer Tax. Sales a!~d Use Tax. Liouid Fuais Tax. Fuel Use Tax. Motor Carriers Road Tax a~',~J Motorbus Tax liens are lians upon the franchises as well as real and personal ~roperty of taxpayers, but on y 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 in which the property sub act to the lien is situated and (b) n the case of Personal Property, whether tangible or ntangible, in the oNce of the Prothonotary of the county n which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE ~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not requ re reNing of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid n fu before any other ob[[gation, udgement, claim, lien, or estate is satisfied from a subsequent judicial sa e or ability with which the property may be charged. ~ The Commonwealth does not maintain pr or ty of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax en s 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 h s delegate may ssue a cert ficate of release of any lien imposed with respect to any tax f (1) the liab it,/is satisfied satisfaction consisting of payment of the amount assessed together with all nterast and costs in respect thereof; or (2) the ab ty has became lega[ly unenforceable. ~ Interest on Corporation Taxes is computed after aen s paid. The "Total" column (Column 7) for each type of tax listed on this Notice of Lien ccmprises 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 seNement of account is made after the interest computation date, the payment must inalude the lien tiling 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.S., F.F., C.L., C.N.I. _ 6% PER ANNUM (DUE DATE TO pAYMENT DATE) C.I., G,R., C.A., S,T, - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E,, G.P., M,i. - 6% PER ANNUM (DUE DATE TO pAYMENT DATE) - 1% PER MONTH OR FRACTION DUE DATE TO PAYMENT DATE) P.U.R.. - 3/4 OF 1% PER MONTH OR F)NRA~TION S. & U. - 3/4 OF I% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. - 6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PSR MONTH OR FRACTION O,F.T. - 16% PERANNUM 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 deticiencles using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT SATE iNTEREST RATE DAILY INTERF~T FACTOR 1/1/83 THRU 12J31/~3 16% .000438 1/1/04 THRU 12/31/84 11% .000301 1/1/85 THRU 12J31/85 13% .000356 1/1/86 THRU 12/31/86 10% .000274 in/87 THRU 12/31/87 9% .000247 ---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. ---[nterast is caicolated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) REVK-300 (8-01) REV00K10 B*U REAU OF COMPLIANCE DEFT, 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. CRIST, JOHN N 1201 CROSS CREEK DR NECHANICSBURG PA 17050-8336 AUTHORITY TO SATISFY COURT Of COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 02-4128 DATE FILED: August 29, 2002 SSN: 185-60-5350~)00 NOTICE NUMBER: 600-097-303-121-3 To the Prothonotary of CUMBERLAND County: 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 13 day of December, 2003. Gregory C. Fajt Secretary of Revenue Keith J. Richardson Director, Bureau of Compliance OZ ow o~ o~: ©0 W 1.1.1 Ow 0 0