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Home My WebLink About00-00841 .-,' , " c COMMONWEALTHt'~sl~lftd! DEPARTMENT OF REVENUE -~- Ll.-W~ ' REVK~159 (9-95) REVOOOK9 BUREAU OF COMPLIANCE DEPT. 280946 i1~B60A pj)~6 Cl-\* q ~ D5j- ~jt q/335 CERTIFIED COPY OF LIEN ~c '~! 'r' ~,.'.';.~ L l "::~:./-~,.."-::.:':C,I~_I~.;.~\' ,\~~) -; i\fr{ 0;' OOF"" I I, COURT OF COMMON PLEAS OF tD" CUMBERLAND COUNTY, PENNSYLVANIA r\ ~ ,', Hli Q. c." a ,)- .)..... '''',' ,.," 'Y" \"1,"\1 CUtv'iJeH:.r-'\Lr\l\l0 '.,,;~Ul' II PENNSYLVN.l\A TAMDOT HOMECARE OF HARRISBURG 1011 MARKET ST LEMOYNE PA 17043-1414 EIN: 23-2272088/000 Notice Date: January31,2000 Notice Number: 690-253-400-012-6 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 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 13931514 01-01-98 03-31-98 1 0.00 960.93 TOTAL: 0.00 960.93 FILING FEE(S): . 9,00 ~, C' INTEREST COMPUTATION DATE: 02-10,00 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 PENAL TIES 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 Pennsylvani~ upon the taxpayer's property, re,al, personal, or both, as the case maybe. ~a...~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) January 31, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ."'''''''''''_''~~~I'''.......l......... ~_. ''',''~~" -0,'0 lIiMlillllill~ " COMMONWEALTH OF PENNSYLVANIA VS TAMDOT HOMECARE OF HARRISBURG NOTICE OF TAX LII:N filed this day of at m. LIENS FOR T AXE!; 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. Seolion 8112-C, as amen~ed. Uensfor Uquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Seolion 2611-M, as amended. Uensfor Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.B. 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 fOT Inheritance Tax and Estate Tax aris9 under the Inheritance and Estate TaxAol of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 el. seq., 72 PA. C.S.A. Seolion 1701 el. seq.:For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate TaxAol of 1961,72 r.s. Seolion 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, Aol of March 4,1971, No.2 as amended, n P.S. Seolion 7242. Liens for Motorbus Road Tax arise under Chaptm 98 of PA Vehicle Code, (75 PA C.S. 9815). ~OR TAXES. PENALTIES IlND INTEREST GENERAL INFORMATION: Corooration Tax LierJs provided under the Fisc;il Code arise at the time of settlement (assessment) and are liens upon the 'iranchises 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 01 revival until paid. Inheritance Tax Lieng are liens on real estate which continue until tax is paid. Personal Income Tax, Emoloyer Withholding Ta): Realty Transfer Tax. Sales and Use Tax Liquid Fuels Tax Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but only after they have bl~en entered and docketed of record by the Prothonotary of the county where fjuch property is situated and shall not attach to stock of goods, wares, or merchandise r!=lgularly used in the ordinary course of business of the taxpayer. The lien has p'riorityfrom the date of entry of record. ~ ~~---~~ -~ - - .^ ~I PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The nofice of lien shall be filed: (a) fn 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 automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice 01 Lien iiied by the Commonwea"h shali have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. ~XCEPTION: The Commonweatlh does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time thaI the tax lien is filed. SEE: Aol of December 12,1994, P.L.l015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certifi~t~,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 liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT 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 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., EF., C.L, C.N.1. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 5OA. PEA ANNUM (DUE DATE TO PAYMENT DATE) S.L, N,E., G.P., ML - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.l.T., E.M.T. - 314 OF 1% PER MONTH ORFRACTJON S, & U. - 3/4 OF 1% PER MONTH OR FRACTION RT.T. - 6% PER ANNUM INH & EST, . 6% PER ANNUM LF.T., F.U.T. -1% PER MONTH OR FRACTION M,C.R.T. - 1% PER MONTH OR FRACTION OFT. - 1 B% 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 annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE CAlLY INTEREST FACTOR 1/1/82 THRU 1213118'2 20% .000548 1/1/83 THRU 12/31183 16% .000438 1/1184 THRU 12/31/84 11% ,000301 1/1185 THRU 12131185 13"k .000356 111/8eTI-lRU 12/31/Btl 10% .000274 111/87THRU 12/31/87 9% ,000247 1/118STHRU 12/31191 11% .000301 1/1/92 THRU 12131192 9% .000247 1f1/93 THRU 12131/94 7<'/0 .000192 1/1/95 THRU 12131198 ~/o ,000247 111/99 THRU 12131/99 7% .000192 1I1100THRU 12f31/00 S% .000219 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate untlJ 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 DELINQUENl) X (DAILY INTEREST FACTOR) "