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Home My WebLink About00-03612 REVK-159 (9-95) REVOOOK9 '"' , COMMONWEALTH o~~IA3C I d DEPARTMENT OF REVENUE . ~~~&- .. BUREAU OF COMPLIANCE DEPT. 280946 ~~OOfb 17128,0946 ~rf:n~~~oq 6021 CARLISLE PIKE #23 ME~~SBURG, ~ 17055-2423 ~~Rt~~~~ OF HARRISBURG 12 ROSZEL RD STE A204 PRINCETON NJ 08540-6234 OF PI t=r~-orFICE , ".,,-'-' ~-ARY rd., ,--.Ti.J("\l, l! c. (; ;.'~) i j [\); ,0 I CERTIFIED COPY OF LIEN INC g3~~~~tA~~~~~~~EAS&f JUN \!, PH 2: \9 PENNSYLVANIA CUMBERLi\!\D COUNlY ~~ice oa~~:1~~~~1~~ggoo PENNSYLWNIA Notice Number: 853-643,600-042,5 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 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21562952 09,01,99 09,30,99 1 61.85 763.96 TOTAL: 61.85 763.96 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05,10,00 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 PENALTIES therein due tram such taxpayer and which, atter demand for payment thereof, remains unpaid. . The amount of such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is a lien in favor of fhe Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED OELEGA TEl April 30, 2000 DATE PART 1 ' TO BE RETAINED BY RECORDING OFFiCE ~~(~",,~~,ii,j~~~""'~iliili~~~"'~' ~""'~~'~j ~~-i ~~-, liiiIIi;,;a>iliil!;jj,~"'-~-' - ~ -""- -, COMMONWEALTH OF PENNSYLVANIA VS PARTY CITY OF HARRISBURG INC NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES 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 197t, 72 P.S. Section 81 t 2,C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611~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. 96t5). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of t982, Act of December 13, 1982, P.L. 1086, No. 225 Section t 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 TaxAot at t961, 72 P.S. Section 2485, 101 et. seq.). Lien~ 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. Seotion 7242. Liens lor Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL iNFORMATION: Gorooration 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 force and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax Employer WithholdinQ Tax. Realty Transfer Tax Sales and Use Tax. Liauid, Fuels Tax Fuel Use Tax Motor Carriers Road Tax and MotorbusTax liens are liens upon the franchises as well as real and personal property 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 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 at lien shall be filed: (a) In the ca,jS'bfReal Property, in the office of the Prothonotary of the county inwhich,.the pf(!)~rty subject to the lien is situated and (b) in the case of Personal Pmperty,. whether tangible or intangible, in the office of the'-Ptothoni;ltary of .~he_'coLinty in'which the property subject to lien is situated., AUTOMATIC REVIVAL OF NOTICE AND PRIORfP{ OF NOTI!i:S, GENERAL RULE: Acoording to the Fiscal Code, the Notice of Lien is autom~tically revived and does not require refiling of the Notice by the Commonweallh. Any Notice of Lien flied by the Commonweallh shall 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 proparty may be charged. EXCEPTION: The Commonwealth does not maintain 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, ~.L.1015, 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 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 Iiabiiity 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., F.F., C.L., C.N.I. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) 0.1., G.R., C.A., S.T. .6% PER ANNUM (DUE DATETO 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 DATE) P.I.T., EM.T. - 9/4 OF 1% PER'MONTH OR FRACTION S. & U. . 3/4 OF 1% PER MONTH OR FRACTION R.T.T. . 6% PER ANNUM INH&EST. -6% PER ANNUM LF.T., EU.T. -1% PER' MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION O.F.T. -1lWoPERANNUM 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 DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 1/1/83 THRU 12/31/83 16% .000438 1/1/84 THRU 12/31/84 11% .000301 1/1/85 THRU 12/31/85 13010 .000356 111/86 THRU 12/31/86 10% .000274 111/87THRU 12/31/87 9% .000247 1/1/88THRU12131191 11% .000301 111/92 THRU 12131/92 9% .000247 1/1193 THRU 12191194 7% .000192 1/1/95 THRU 12191/98 9% .000247 1/1/99 THRU 12/31/99 7% .000192 1/1/00 THRU 12/31/00 8% .000219 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid oft. --- Taxes that become delinquent on or after January 1, 1982 are subjed to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENlj X (DAILY INTEREST FACTOR) ~