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Home My WebLink About02-5198REVK-159 (8-01) REVOOOK9 BUREAU OF COMPUANCE DEPT. 280948 HARRISBURG, PA 17128-0945 ~.. BENEDICT,BRIGITTE B 705 A W SIMPSON FERRY ST MECHANICSBURG PA 17055-6805 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURTOFCOMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1711959/000 Notice Date: October 12, 2002 Notice Number: 293-839~802-100-7 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. SALES 1 ~ TOTAL: FILING FEE (-~'.' TAX DUE 7,54 TOTAL DUE 191.73 132.44 ---------________ 324.17 14.00 INTEREST COMPUTATION DATE: 10-22-02 The undersigned, the Secretary of Revenue (or an authorized delegate) oflhe Commonwealth of Pennsylvania, certifies this to be a true and corre Copy of a lien against the above named taxpayer for unpaid TAX, INTEREST A ct after demand for payment thereof, remains un-a d The ..... , ._D_[~ITIONS or PENALTIES therein due from such Commonwealth of Penn=,,~,,~-~ ..... ~' ', ,~moun~ or sucn unpa~cl/AX INTERERT ADDiT~r~ D~,A, . ta.x. pa~er and which, ~, ...... u~on ~ne ~axpayer s property, real, personal, or both, as the c~'s'~ may b~'''~ or ~,~,.TIES ~s a hen ~n favor of the SECRETARY OF~VENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE October 12, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS SENEDICT,BRIGITTE S NOTICE OF TAX LIEN filed this at day of Liens for Corporation Taxes adse 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. Secton 8112-C, as emended. 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 Uss 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 pr or to December 13, 1982, flens 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 Sa es, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees ar se 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: ~,orooretion Tax Liens provided under the Fiscal Code arise at the time of settiement (assessment) and are liens upon the franchises and property, both real and persona, w~th 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 unfit paid. In rJ:Le~oD~.~ are liens on real estate which continue until tax is paid. personal Income Tax. Emolover Withholding Tax. RealtY Transfer Tax. Sales o,nd Use Tax. Liouid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax Motorbus Tax liens are flens upon the franchises as well as reai and perso~'~AI ~roberty 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 fo 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. p_LACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of en shat be filed: (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 ~ENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not requ re reft ng of the Notice by the Commonwealth. Any Notice of Lien fi ed by the Commonwealth shall have priority to, and be paid n fu , before any other obi gafion udgement, claim, lien, or estate is satisfied from a subsequent udc a sale or liability with wh ch the prope may be charged. ~ The Commonwealth does not maintain ~r~riority of tax ens over any existing mortgages or liens which are orooerl¥ rPecorded at the time that the tax lien is flied. SEE: Act of December Subject to such regu afion as the Secretary or h s delegate may prescribe, the Secretary or h s de agate may ssue a certificate of release of any lien imposed with respect to any tax if: (1) the liab ty is satisf ed, satisfaction consisfing of payment of the amount assessed together with all 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. ~ETTLEMENT OF ACCOUNT 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 benaifies, 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 fiflng 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 impossd at the following rates. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.$., F.F., C.L., C.N.I. - 6% PER ANNUM DUE DATE TO PAYMENT iI~AATTE) C ,G.R.,C,A.,$,T. *6% PERANNUMIOUE~D*A~-T~nT~PnA~icY~In~E~N~T;IToE) YMENTDATE) P,I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACT $. & U. - 3/4 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 all taxes that are or gina y due and payable on and after January 1, 1982, the PA Department of Revenue will calculate da ly interest on all tax deficiencies us ng an annua interest rate that will vary from calendar year. Interest is calculated on a dally bas s at the following rates: 1/1/82 THRU 12/31/$2 20% .000548 1/1153 THRU 12/31/$3 16% 000438 1/1/84 THRU 12/31/84 11% ,000301 1/1/$5 THRU 1~/31/85 13% ,000356 1/1/66 THRU 12/31186 10% .000274 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate unfit 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 OELINQUENT) X (DAILY INTEREST FACTOR)