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Home My WebLink About01-5590REVK-159 (6-01) REVOOOK9 SALON AHSIANCE INC 5180 E TR[NDLE RD HECHAN[CSBUEG PA 17055 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN 7~O/- -5~.5"~o ~c~L~ -/-~-- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1760105/001 Notice Date: September 17, 2001 Notice Number: 771-342-401-091-2 To the Prothonotary of said court: Pursuant to the laws of the Commonweaifh of Pennsylvania there is herewth transmitted a certified copy of a en 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 EMPL 18201715 01-01-96 03-31-96 1 163.40 345.81 E M PL 18201715 04-01-96 06-30-96 1 163.40 342.10 EMPL 18201715 07-01-96 09-30-96 1 389.36 786.86 EM PL 18201715 10-01-96 12-31-96 1 323.34 532.92 EMPL 18201715 01-01~97 03-31-97 1 252.22 372.33 EMPL 18201715 07-01-97 09-30-97 1 85.36 155.54 TOTAL: 1,377.08 2,535.56 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, 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 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-~EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 17, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS SALON AMBIANCE INC NOTICE OF TAX LIEN filed this at day of rtl. Liens for Corporation Taxes arise 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 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, (76 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 settlement (assessment) and are iiens upon the franchises and property, both real and personal, with no furlher notice. The ftiing 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. !nheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Employer Withholdin(3 Tax. Realty Transfer Tax. Sales ~d Use Tax. Liouid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and perser.~l property of taxpayers, but only after they have peen 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 regutarly 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 filed: (a) In the case of Real Property, in the off ce o 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 tangib e or intangible, in the office of the Prothonotary of the county n wh ch 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 require raffling of the Notice by the Commonwealth. Any Not ce of Lan ed by the Commonwealth shall have priority to, and be pad n fu before 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 ma nta n priority 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. Sub ec to such regulation as the Secretary or his delegate may prescribe, the Secretary or his de agate may seue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof or (2) the ability has become legally unenforceable. interest on Corporation Taxes s computed after a lien is paid. S L O CC U 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 DATE) C.I.G.R., C.A., e.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) P.U.R. - 1% PER MONTH OR FRACT ON (DUE DATE TO pA'~'M ENT DATE) P.I.T., E.M.T. ~ 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF I% PER MONTN 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 MONTN OR FRACTION O.F.T. - 16% PER ANNUM 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 deficiencies using an annua~ interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DEUNQUENT DATE INTEREST RATE DA~LY INTEREST FACTOR 1/1/82 THRU 12131~2 20% +00054s 1/1183 THRU 12/31/83 16% .000438 111/84 THRU 12/31/84 11% .000301 1/1/8.6 THRU 12/31/85 16% .000356 1/1186 THRU 1 2/31/86 10% .000274 111187 THRU 13/31187 6% .000247 1tl/~1~ THRU 12/31t91 11% .000301 1/1192 THRU 12/31/92 9% .000247 lr1/93 THRU 12/31/9.4 7% ,000192 ---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 calcsfated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NLIMBER OF DAYS DELtNQUENT) X (DAILY INTEREST FACTOR)