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Home My WebLink About01-5584REVK-159 (6-01) REV000K9 COMMONWEALTH OF PENNSYLVANIA BU.~UO. COUPUA.CE DEPARTMENT OF REVENUE ~ 7~cC. ~.~ ' § .~ CERTIFIED COPY OF LIEN ~.,'~ /14.~.1.l COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SLAYBAUGH, GREGORY 98 MILLERS GAP RD ENOLA PA 17025-1011 EIN: 25-1632342/000 Notice Date: September 17, 2001 Notice Number: 771-494-101~091-2 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 60604682 03-01-01 03-31 ~01 1 643.50 765.46 TOTAL: 643.50 765.46 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 09-27-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, cart ties 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. SECRETARY OF~rEVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 17, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS SLAYBAUGH, GREGORY NOTICE OF TAX LIEN filed this at 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 Fusfs 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 2614A3, 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 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decenpants with date of l~eath 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: ~grp_oration Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both rea~ and persona, with no further notice. The filing of a Notice of Lien with a county Prothonotary'i~ not a requisite, and the lien remains in full force and validity without filing of revival until paid. I!!heritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Emolover Withholding Tax. Resftv Transfer Tax. Sales ~.nd Use Tax. Liouid Fuels Tax. Fuei Use Tax. Motor Carriers Road Tax arid M~)torbus Tax liens are liens upon the franchises as well as real and personal ~i-operty 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 notce of lien shall be flied: (a) In the case of Real Property in the office of the P othonotary of the county in which the property sub act to the ien is situated and (b) in the case of Personal Property, whetl~er tangible or ntangible, in the office of the Prothono ary 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 auomatcelly revived and does not require refiling of the Notice by the Commonwealth. Any Notce o Lan filed by the Commonwealth shall have priority to and be paid n fu before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sa~e or liability with which the property may be charged. ~ The Commonwealth does not mainta n p orty of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien s flied. SEE: Act of December 12, 1994, P.L. 1015, No. 138. Subject to such ragu etlon as the Secretary or his delegate may prescribe, the Secretary or h s delegate may ssue a certificate of release of any lien imposed with respect to any tax if: (I) the liab lty s satisfied, satisfaction consisting of payment of the amount assessed together with ali interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. E O CC U The "Tote" 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 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 dsfinquent 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., $.T. - 6% PER ANNUM (DUE DATE TO pAYMENT DATE) B.L., N.[, G.P., M.. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO pAYMENT DATE) P.LT., E~M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. S U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6'% PER ANNUM INH & E~T. - 6% PER ANNUM L.F.T,, F.U.T. - 1% PER MONTH OR FRACTION Id.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 18% PER ANNUM For a taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue wit[ calcu ate daily interest on ail tax de c encies us ng an annual interest rate that wi~l vary from calendar year. Interest is calculated on a daily basis at the follow ng rates: DELtNQUENT DATE tNTEREST RATE DAILY INTEREST FACTOR ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid oft. ---Taxes that become delinquent on or after January 1, 1982 are subject to a vadable interest that changes each calendar year. ---interest is calculated as fsflows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMSER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)