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Home My WebLink About01-5578REVK-159 (6-01) REV000K9 COMMONWEALTH OF PENNSYLVANIA SUR~UO~CO~,.U^.oE DEPARTMENT OF REVENUE ~ .1~. ~ ~ c~.¢3 /o~..~71 CERTIFIEDCOPYOFLIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SCHNE[DER~ PAUL 5904 OLD GETTYSBURG RD CAHP HILL PA 17011-6704 EIN: 23-3050423/000 Notice Date: September 17, 2001 Notice Number: 771-690-301-091-2 To the Prothonotary of said court: Pursuant to the taws 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 6 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 31773373 02-01-00 02-29-00 1 496.57 759.47 SAL ES 81773373 04-01-00 04-30-00 1 533.70 816 SALES 81773373 05-01-00 05-31-00 1 526.t 4 794.07 SALES 61773373 06-01-00 06-30-00 1 475.79 714.96 SALES 61773373 07-01-00 07-31-00 1 468.26 730.26 SALES 61773373 08-01-00 08-31~00 1 546.30 613.49 SALES 81773373 09-01-00 09-30-00 1 541.05 802.06 SALES 81773373 01-01-01 01-31-01 1 609.25 943.27 SALES 81773373 02-01-01 02-28-01 1 492.35 589.43 SALES 81773373 03-01-01 03-3t-01 1 544.10 674.43 TOTAL: 5,256.51 7,537.92 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 09-27-01 ~ ~-o ~_~ 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 SECRETARY OF~EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 17, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS SCHNEIDER, PAUL NOTICE OF TAX LIEN filed this day of Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal ~nceme 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 TaxAct, 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 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: Corporation Tax Liens provided under the Fiscal Code arise at the time of sett ement (aseessment) and a e ens upon the franchises and property, beth rea[ and persona[, with no further notice. The filing of a Notice o Len with a county Prothonotary is not a requisite, and the ~ien remains in full force and validity without filing of revival until paid. !r!heritance Tax Liens are liens on real estate which continue until tax is paid. Personal income Tax. Emolover Withholdina Tax. Realty Transfer Tax. Sales ~.nd Use Tax. Liauid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax arid Motorbus Tax liens are liens upon the franchises as well as real and personal ~i~)perty of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such proper~y is situated and shall not attach to stock cf 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 n the off ce of the Prothonotary of the county in which the property subject to the lien is s tuated and (b) in the case of Personal Property, 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 ~ According to the Fiscal Code, the Notice of Lien is automatcally revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien f ed by the Commonwealth shall have priority to and be pad n fu , be ore any other obligation udgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability 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 lien is filed. SEE: Act of December 12, 1994, P.L. 1015, No. 138. Subject to such ragu at on as the Secretary or h~s delegate may prescribe, the Sec etary or h s delegate may ssue a cart f cate of release of any lien imposed with respect to any tax if; (1) the liabilify is satisfied, satisfact on consisting of payment of the amount assessed together with all interest and costs in respect thereof; or 2) the ab ity has become legally unenforceable. ~ Interest on Corporat on Taxes is computed after a lien is paid. 'n' M O 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 this notice. if payment or setftement 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, 1961, interest is imposed at the foilowing rates. C.S., F.F., C.L., C.N.[. .6% PER ANNUM (DUE DATE TO PA'flMENT DATE) C.[., G.P~, C.A., S.T. - 6% PER ANNUM (DUE DATE TO pAYMENT DATE) B.L., N.E., G.P., M.L - 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 FRA(C~ON O.F.T. - 11~,~ PER ANNUM For all taxes that are originally due and payabie on and after January 1, 1982, the PA Department of Revenue will calculate daily interest on all tax del ciencies using an annual interest rate that will vary from calendar year. interest is calcu[ated on a daily basis at the following rates: DELINQUENT CATE INTEREST RATE DALLY INTEREST FACTOR 1/1182 THRU 12/31/82 30% .000548 1/1/83 THRU 12131/83 16% .000438 1/1184 THRU 12/31184 11% .000301 ---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: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DALLY INTEREST FACTOR)