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HomeMy WebLinkAbout03-0050REVK-159 (8-01) REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG. PA 17128_0948 NOTHING INCORPORATED q955 CARLISLE PIKE NECHANICSBURG PA 17055-5025 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1783105/000 Notice Date: December 22, 2002 Notice Number: 606-971-202-121-7 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. 1 TAX TYPE EMPL SALES SALES 2 ACCOUNT ID 80147833 80147833 PERIOD BEGIN 07-01-01 02-01-02 04-01-02 TAX PERIOD END 09-30-01 02-28-02 04-30-02 EVENT NUMBER 1 1 1 TOTAL: FILING F E E (S~-.. TAX DUE 0.00 14.57 15.27 TOTAL DUE 144.55 171.34 346.62 662.51 14.00 INTEREST COMPUTATION DATE: 01-01-03 The undersigned, the Secretary of Revenue (or an c~..py o.f a lien against the above named taxna'~ ..... a..u_t_h_o?z~d. ,d. elegate) of the Commonwealth Pen . ' . · . ~, ~,-, ,u, unpa~u ~/~,,[ NTEREST, ADDITIONS or P~:~f nsylvan,a certifies th s to be a true and correct a~er Clemand for payment ther.eof remains unpaid., The amount of such unpaid TAX, INTERES~-.NAAi~i~i-IS(~r~;pd~.~om such taxpayer and which Commonwealth of Pennsylvania upon the taxpayers property, real, personal, or both, as the case may be.LTIES fsa lien m favor of the SECRETARY OFI~EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE December 22, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS NOTHING INCORPORATED filed this NOTICE OF TAX LIEN day of m, ~AX_i~S Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended· · al income Tax and Employer Withholding Tax arise under L~ens for Person ~ ,~ ~ t971 72 ection 7345, as ow _ PS S Section 345 of the Tax Reform ~ ........ ' ' 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 C.S.A. Section 1701 et. seq. (For decendants with date of 1 et. seq., 72 DP;~ember 13, 1982, liens arise under the Inheritance and Estate death prior to Tax Act of 1961,72 P.S. Section 2485 - 101 et. seq.). Lens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportaton 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). LIENS FOR TAXES PENALTIE_S AND~INTE_REST- GENERAL INFORMATION: ~ens provided under the Fiscal Code arise at the time of merit and are liens upon the franchises and property, both settlement (assess . ) .... ._ -~,. ~ill,n nf n Notice of Lien with a real and personal, ~~!~;e~ --~ ..... ~ w - county Prothonotary s not a requisite, and the lien remains in full force and validity without filing of revival until pa d. In_b~eh ritance Tax Liens are liens on real estate which continue until tax is paid. T~:r,.a.~ f~a ~.~Sales P r on I n m rrie R dT x n ~T ~ M(~;:)/ rrie R dT x n and~Use t ax. LIqu[~!_~ --~'. -- · re liens UDOn the franch ses as we I as real and personal Mt~ T.a~_ hens a ......,', ~+er they have been entered and dock. et.ed o! property of taxpayers, uu~ u,,?.~=,, _..~,,,~,,,h,~,o such oroperty is situatee uno record by the Prothonotary or [ne cuu.,~ ...... .~ ....... tuck of eoods, wares, or merchandise regularly useo m t~ shall not attach to s . o ........ Thali~n ~ Drioritvfromthedate ordinary course of business or [ne taxpay~" '" ..... h_s~ _ of entry of record. PLACE OF THE FILING NOTI E FORUM IN~- The notice of lien shall be filed: (al in the case of Real PLACE OF FiL : ............ ~ ,ho county in wh ch the property ~ce of [ne I~rornoHut~u)' ~' ~'~ ~ - - Property, ~,n th,.e o ......... .~ o-,~/b~ in the case of Personal Property, ?ne,t~e~r subject to m.e ~en .~s ~.u~.,~,~ ~,.,.~ ,~f the Prothonotary of the county m wn~cn tangib e or ntang~ble the property subject to lien is situateo. A TO~IC REVIVAL OF NOTICE AND PRIOR TY F~TICE_ GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revi~/ed and does not require reffiing of the Notice by the Commonweath Any Notice of Lien fi ed by the Commonwealth shall have pr ority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judic al sale or ~iability with which the property may be charged. ~ON The Commonwealth does not f tax liens over any existing mortgages or liens which are maintain priority o . . · E Act of December properly recorded at the time that the tax I~en ~s filed. SEE: 12, 1994, P.L. 1015, No. 138. _RELE~A_SE O_F LIE~N ulation as the Secretary or his delegate may prescribe, the Sub ect to suc.h reg. ...... ue a certificate of release of any lien i.ml~osed. Secretary or hts aeg ..... Y-- ,.-~=,:~. =~ ~=*i=tied satisfaction consisting or with respect to any tax tt: {~) tne~ ~=u,,~,.o..,~'~,;iI interest and costs in respect ount assesseu ayment of the am ceable EX EPTION: P .. lea ereof or 2) the habdlty has become g Y . ' th ; ~ _,=~- T .... is comnuted after a lien ~s pa~d. Interest on ~orpor~t~u, ~^~ ~OUNT_ n Column 7) for each type of tax sted on this Notice of Lien The "Total" colum ( ........ ~ ~)us assessed additions and/or comprises the ba _ ~ · ....,...~ +,~ +h i terest computation penalties, and assessed ana accrueo int~,~o, ~, .... e n date on the face of this notice, date, if payment or settlement of account is made after the interest computation the payment must include the lien filing costs and accrued interest f~om 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., S.T. - 6% PER ANNUM (DUE DATE TO pAYMENT DATE) - % PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.L - ~% PER MONTH OR FRACTION (O.U...ENDATE TO PAYMENT DATE) p.U.R.. - 3/4 OF 1% PER MONTH OR FRACTIu P.LT., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S, & U. - 6% PER ANNUM R.T.T. - 6% PER ANNUM INH & EST. - 1% PERMONTH OR FRACTION L.F.T., F.U~T. - 1% PER MONTH OR FRACTION O.F.T. - 19% PER ANNUM II taxes that are or ginally due and payab e on and after January 1,1982, tFh°~ ~A Department of Revenue will calcu ate daily interest on a 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 ,000546 1/1102 THRU 12/31t$2 20% .000438 1/1/63 THRU 12/31/63 16% .000301 1/1t04 THRU 1 2/31/$4 11% .000356 1/1/65 THRU 12/31185 13% ,000274 1 tl/86 THRU 12/31/86 10% .000247 1 tl/97 THRU 12/31/97 9% .000301 1/1/06 THRU 12/31/91 11% .000247 1/1/92 THRU 12/31/92 9% .000192 1/1193 THRU 12131/94 7% .000247 1/1/95 THRU 12/31199 9% .000192 1/1/99 THRU 12/31/99 7% .000219 1/1/00 THRU 12/31/00 6% .000247 1/1t01 THRU 12/31/01 9% .000164 6% 1/1/02 THRU 12/31/02 ---Taxes that become delinquent on or before December 31, 1981 will remai a constant interest rate until the delinquent balance is paid off. ---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: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)