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)