HomeMy WebLinkAbout02-6109REVK-1$9 (8-01) REV0O0K9
eUREAU OF COMPLIANCE
DEPT. 280948
HARRISBURG, PA 17128-0948
TODAYS IMAGE
130A S MARKET ST
MECHANICSBURG PA
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
17055-5678
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 23-3021446/000
Notice Date: December 8, 2002
Notice Number: 398-861-802-120.3
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.
' NUMBER DUE
789.57
929.33
OTAL: 1,718.90
FILING FEE(S): ~
TOTAL
DUE
1,363.84
1,382.89
2,766.73
14.0~'
INTEREST COMPUTATION DATE: 12-18-02
The undersigned, the Secretary of Revenue or -
a~ePrY~°_f_a I_ien~ ,against the above named taxp~(v(er~onraU~°~'zed delegate) of the Commonwealth of P - . :.
u~,,~ana mr payment thereof, remains u ~i~ TUhn~p~-'d TAX, INTEREST, ADDITIONS or PE ennsylvanla., certifies th,~ to be a true and
Commonwealth n ........amount or such un aid TAX NT~.=.~N~AL~T~,E~-,S~there'n due from such taxpaye andc°r'rect
P , I --.~-, ~,.,u HuNS or pc~,~^,-,-, ..... _ _ r - which
of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~'"~H:O iS a I~en in favor of the
(OR AUTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
December 8, 2002
DATE
COMMONWEALTH OF PENNSYLVANIA
VS
TODAYS iMAGE INC
tiled this
NOTICE OF TAX LIEN
at
day of
~TAXE~S
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 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. 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, (75
PA C.S. 9815).
~IENS F R~XES P._~_E_ENALTIE~-ND INTEREST
GcENER~oLnINTFO~iMeAnT~IpOrNo:vided under the Fisc?l Co.d.e Urined ~roth13~r~/,ml~o~hf
oro_orat -. -~ ~.^ t~--s unon the trancnlses p F, '. L
~ett ement (assessm.e. nt) anu ~,~ ,,~,.~,,r- Th,, Sllnn of a Notice of Lien w~tn a
real and personal, with no furthe[~ ....... ~
county Prothonotary is not a requisite, and the lien remains in full force and
validity without filing of revival until paid.
Lnher_itanc~ are liens on real estate which continue until tax is paid.
Person~!ding.~Tax. ~, SaJ~.
Tax Fuel Use ~ Ro~d Taxx and_
~ Use Tax. Lipid ~ . _;,.~ franchises as well as real and personal
Mo_~us T~_ ens are liens upO[~ u~
· onl after they have been entered and docketed of
Droperb/of taxpayers, but _Y ....... ~-~,~ such t3roperty is situated and
~-ec~rd by the Prothonotary ct the cou,~y w. .... ..,- , ~ .~ ~- ~he
oDdS wares or merchandise regulany uoe~, ,,,-
sha~l not attach to stock of g _, . ' . -~.~ ~ h~ n 'oritv from the date
ordinarycourseofbuslnessoftne[axpaye[. ~,~,,; ...... ~.rl ~
of entry of record.
PL~E FO_~HE FILINGN~!CE FORM
· The notice of lien shall be filed (a) in the case of Real
PLACE OF FILING: ...... , *~-~ ~un~ in which the property
Property in the office of the ~,rotnonota~y
· · ' ted and (b) in the case of Personal Property, whether
subj~c~, to_t.h;e_.,?.e,,n,,i~ sit,hathe office of the Prothonotary of the county in which
the property subject to lien is situated·
AUTOMA~F NOTICE AND PRIORITY OF NOTICE
~_NERAL RULE: Accord ng to the Fiscal Code, the Notice of Lien is
automai~ revi~ed and does not requ re refiling of the Notice by the
Commonwealth. Any Notice of Lien filed by the Commonwealth shall have
priority to and be paid in full, before any other ob igation, judgement, claim,
' ' ' d from a subsequent judicial sale or liability with which
lien, or estate is sat~stie ~ ~V~DTION' The Commonwealth does not
the property may be chargeD, c^'-,~ .... ."
lens over any existing mortgages or liens which are
maintain pr~onty of tax I ........ =-n =* ~a~,~ ~EE' ACt of December
properly recorded at the ~lme that me ~ax ,~- ,o .,, .......
12, 1994, P.L. 1015, No. 138.
RELEASE OF LIEN
· n asthe Secretary or his delegate may prescribe, the
Subject to such reg. ulat? .... ue a cert ticate of release of any lien i.mp. osed'
Secretary or h' ~ ..........
with respect to any tax ~r. p) u,~ ','~'~'t~er with all interest and costs m respec~
Intere
~TTt,~M~T o F~AC C_O_U~
The "Total" column (Column 7) for each type of tax listed on this Notice of Lien
f Tax Due (Column 6) plus assessed additions and/or
comprises the balance o. ..... ~ ;~o~t n to the interest computation
penalfies, and assessed and acc,u~- ,,,, .....
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 tiling 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.L .6% PER ANNUM (DUE DATE TO pAYMF~NT DATE)
C.L, G.R., C.A., S.T. - b~'o pER ANNUM (DUE DATE TO pAYMENT DATE)
DUE DATE TO pAYMENT DATE)
- 6% PER ANNUM ( E TO pAYMENT DATE)
p. LT., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTIO
$. & U. - 6% PER ANNUM
R.T.T.
INH & EST. - 6% PER ANNUM
L.F.T., F,U,T. -1% PER MONTH OR FRACTION
- 1% pER MONTH OR FRACTION
M.C.R.T. - 13% pER ANNUM
O.F.T.
hat are or ginally due and payable on and after January 1,1982,
For all taxes t ~ .,, -~lr-Hl~te d ilv interest on all tax
the PA Department of ~evenue wm
deficiencies using an annual interest rate that will vary from calendar year.
interest is calculated on a daily basis at the following rates:
iNTEREST RATE DALLY INTEREST FACTOR
DELINQUENT DATE .000543
1/1/33 THRU 12/31/33 11% .000356
1/1/04 THRU 12/31104 13% .000274
1/1/35 THRU 12/31/05 10% .000247
1/1/36 THRU 12/31/36 9% .000301
111187 THRU 12/31/37 11% .000247
1t1/92 THRU 12/31/92 7% .000247
1/1/93 THRU 12/31/94 9% .000192
1/1/95 THRU 12/31/95 7% .000219
111/99 THRU 12/31/99 I~/~ ,000247
1/1/00 THRU 12/31/00 9% .000164
1/1/01 THRU 12/31/01 6%
1/1/02 THRU 12131/02
---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 subject to ~
variable interest that changes each calendar year.
---Interest is calculated as follows:
NTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
I DELINQUENT) X (DALLY INTEREST FACTOR)