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HomeMy WebLinkAbout02-5017REVK-159 18-01) REV000K9 BUREAU OF COM PLfANCE DEPT. 280948 HARRISBURG, PA 17128-0948 KZHBERL¥S 195 HZCKDRY RD CARLZSLE PA 17015-97q8 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1615049/000 Notice Cate: September 30, 2002 Notice Number: 781-373-602-092-5 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. I I p.;;,;'A,~ I ,,J~_ I EVENT SALES 1 ~ TOTAL: FILING FEE(S): 6 TAX DUE 3,177.73 TOTAL DUE 3,743.51 .---------________ 3,743.51 14.00 INTEREST COMPUTATION DATE: 10-10-02 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and cor?ct 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 unpa d., The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALT ES is a ien in favor of th~ Commonwealth of Pennsylvania upon the taxpayers property, real, personal, or both, as the case may be. SECRETARY OF-~CEVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 30, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS KIMBERLYS NOTICE OF TAX LIEN pLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of en shal be flied: (a) in the case of Real Property in the office of the Prothonotary of the county in which the property subject to the lien is situated 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 GENERAL RULE: According to the Fiscal Code, the Notice of Lien is ~ufomaticafiy revived and does not requ re refl ng of the Notice by the Commonwealth. Any Notice of Len fl ed by the Commonweatth shall have priority to and be paid n ful, before any other obligation udgement, claim, lien, or estate is satisfied from a subsequent udic a sale or liability with which the property may be charged. ~ The Commonwealth does not maintain priority of tax ens over any existing mortgages or liens which are properly r~carded 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 delegate may issue a cert ficate of release of any lien reposed with respect to any tax if; (1) the liability is satisfied, satisfaction consisting of a ment of the amount assessed together with all int.erest ~d co~st~s~in,, r~e~p~e~c~t. P Y ...... '=-'-il~'' has become legally unenrorceal?e. ~ 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 (Cotumn 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. e.s.. F.F., C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO pAYM ~Fj~/T DD~.~ For all taxes that are orig nay due and payable on and after January 1, 1982, the PA Department of Revenue will calculate da y nterest on all tax deflc encies using an annual interest rate that will vary from calendar year. Interest is calculated on a da y 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 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) 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 [ncorne 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 o1 the Liquid Fuels Tax Act, 72 P.S. Section 261 l-M, as amended. Liens for Fuel Use Tax adca 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 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of ~leath 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: Corr)aration T~x Liens provided under the Fiscal Code arise at the time of ~ettiement (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 force and validity without filing of revival until paid. I_flheritance Tax Liens are liens on real estate which continue until tax is paid. ~ ~s/eat ~nd personal Motorbus Tax liens are liens upuH u~ . property of taxpayers, but only after they have been entered and docketed of record b the Prothonotary of the county where such property is situated and - !Y - ,- .- -,~, ,,f ,~oods wares, or merchandise regularly used in the of entry of record.