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Home My WebLink About02-5016REVK-159 (8-01} REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 WEEDS STUDIO & SHOP 17 W POHFRET ST STE 7 CARLISLE PA 17015-5214 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1830029/000 Notice Date: September30, 2002 Notice Number: 781-788-502-092-5 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 TAX TYPE SALES SALES SALES 81152687 81152687 ACCOUNT ID TAX PERIOD BEGIN 07-01-01 10-01-01 01-01-02 TAX PERIOD END 09-30-01 12-31-01 03-31-02 EVENT NUMSER 1 1 1 TOTAL: FILING FEE(~' TAX DUE 185.00 233.97 132.66 TOTAL DUE 257.83 332.88 166.89 ---------_______ 757.60 14.00 INTEREST COMPUTATION DATE: 10-10-02 The undersigned, the Secretary of Revenue (or an authorized delegate} of the Commonwealth of Pennsy vania, certifies this to be ~ 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 wh ch after demand for payment thereof, remains unpaid., The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES s a en in favor of the Commonwealth of Pennsylvania upon the taxpayer s property, real, personal, or both, as the case may be. SECRETARY OF'~i~CEVEN UE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 30, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS WEEDS STUDIO & SHOP flied this NOTICE OF TAX LIEN day of Liens fur Corporation Taxes ar[se 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 fur 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 Sect[on 1 et. sea., 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 Sates, 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 fur Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815)· LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: GorDeration 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 Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full fume and validity without filing of revival until paid. t_nheritance Tax Liens are liens on real estate which continue until tax is paid. p~rsonal Income Tax. Emctover Withhotdina Tax. Realty Transfer Tax. Sales ~n~J Use Tax. Liauid Fuels Tax. Fuel Usa Tax. Motor Carriers Road Tax otorbus Tax liens are liens upon the franchises as well as real and person M ............ hut ontv affer they have been entered and docketed o! rP;~:c~r~r~y the Prothonotary of the county where such property ,s s tufted aha 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 ect to the lien is situated and (b) in the case of Personal Property, whether tangible or ntangible, 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 Fiscal Code, the Notice of Lien is automatica y revived and does not require raffling of the Notice by the Commonwealth· Any Notice of Lien filed by the Commonwealth shall have oriority to, and be pad n fu , before any other obligation, judgement, claim, ~en, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. ~ The Commonwealth does not mantain priority of tax liens over any existing 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 regu ation as the Secretary or h s delegate may prescribe, the Secretary or his de egate may issue a cert ficate of release of any lien imposed with respect to any tax f (1) the liability is sat sfied, satisfaction consisting of payment of the amount assessed together with a interest and costs in respect thereof; or (2) the liability has become legally unenforceable. ~ Interest on Corporation Taxes is computed after a lien is paid. 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 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.S., F.F., C.L., C,N.I. - 6% PER ANNUM (DUE DATE TO pAYMENT CATE) 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) P.U·R.. 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT CATE) P.I.T., E.M,T. - $/4 OF 1% PER MONTH OR FRACT ON S* & U· - 2/4 OF 1% 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% PER MONTH OR FRACTION O.F.T. - 18% PER ANNUM For ali taxes that are origina iy due and payable on and affer January 1, 1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 1Z/31/$2 26% .00054S 1/1/83 THRU 12/31/83 16% .000435 1/1/84 THRU 12/31/84 11% ,000301 I~ .000356 1/1/85 THRU 12/31/$5 10% .000274 1/1/86 THRU 12/31/86 9% .000247 1/1/02 THRU 12/31/02 6% .000164 ---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 = (SALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)