HomeMy WebLinkAbout03-0430.... ~- ~o~
BUREAU OF CON PL~ANcJ::
D~PT. 280948
CASTLE ENTEEPEIZES
1291 LEZDZGH DR
HECHANZCSBURG PA
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
17055-9802
CERTIFIED COPy OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 23-2206995/000
Notice Date: January 4, 2003
Notice Number: 100-893-902-123.0
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.
UMBER
TOTAL:
FILIN~
INTEREST COMPUTATION DATE: 01-14-03
6
TAX
DUE
28.82
28.82
14.00
The undersigned, the Secretary of Rev
COpy of a lien against the ~'--*- .enue (or an authorized ,~.d ......
after demand for Pa~me.,'~u~.v-e n. ameo ~axpayer for unpaid T "~i~/:~':'~W of the Commonwealth of P nns Ivani · .
Commonwealth of ~;n-'-'~.¢.'.~'.e°r' remains unpa d. The am ~AnXt' TEREST, .A. DDITIONS or PE A~¢lE~thera.' cert,fies th,s to be a ue and Corre
-oy,,,,~n~a upon the tax~a-- , o_ of such unpaid TAX ,~,"-~ N em due fro-- - tr ct
P yersprope re , "~-~-ST AD ,. sucntax a er '
rty, al, personal or both ~,~-- , DITIONS or PENALT~co .... P Y and wh ch
' , ~o ~.u case may be, ,,-o ~ a lien in favor of th~
{OR AUTNORi~6'~TE) ~
PART 1 - TO BE RETAINED BY RECORDING OFFICE
__ January 4, 2003
DATE
coMMONWEALTH OF PENNSYLVANIA
VS
CASTLE ENTERPRIZES
tiled this
NOTICE OF TAX LIEN
day of
m.
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.S. Section 1404, as amended, d Em[31oyer Withholding Tax arise under
~ ian~ fnr Personal Income Tax a~ ~ r, 4,¥,~ 72 P.S. Section 7345, as
~;~?or~-345 of the Tax Reform uooe
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
istance Fund Taxes and Fees arise under Section
ublic Transportation Ass ........ ,~ d 72 P S. Section 7242·
P ..... -~ t971 No z~~''~''~e ' '
242, Act CT ma,u- ~,, - , ·
Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815).
lENS F TAX pENA TIES A DINTERE T
GENERAL iNFORMATION: - ~ "er the Fiscal Code arise at the time of
~,~ra°~dOae~]e ~i~s upon. the..!ranoCfh:el~o~i~de "'o~°LPi~vibt~tha
settemem[ · u e n ' /ne ~t~ng
real and personal, ~nd the en remains ~n full force and
county Prothonotary is not a ~qu,. ,
validity without tiling of revival until paid.
~ are liens on real estate which continue until tax is paid.
· h lin T R Tr n efT is
in m T Emi er W o r rri r R T x n
property u, ~ .~, .... ta~ f the county where ou,~,, y ~- --, ed in the
rs~ aC~dn obtY att~aec~ rt°~i~u~ ~k~i~sg~i tdl~~ '~a~;:~/e°~ mT~reC~dt~Sa~ ~er igoU~ ~lfYr ~ the date
ordinary course of '
of entry of record.
· fen shall be filed: (a) in tt~e case of Real
PLACE OF F}LIN?__TohCt~e°~o~.~olnotary of the .county ~_n_~VphloCh~etr~j,Pwr~eP~he~/~
the property I '
~ TI E ND PRIORITY OF NOTICE
ERAL R LE: According to the Fiscal Code, the Notice of Lien is
ed and does not require retiling of the Notice by the
· n tiled by the Commonwealth shall have
r..~monweath. Any Noti.ce o.f L?e .... ~er obliaation judgemen.~: al.al_m.,
donty to anu u~ ~.--- se uent ]uolclal s~ u, ,,- '_Y,,. 4~., t
~ .... Rstate is satlstied from asu,,b~c~qT,nl~. The Commonwea,~- '~X~" .o
[l~"'~,~,~rtv may be charged, c^~, , ,,._.':~_ ~,~e-anes or liens which are
g 'iority'of tax ,e. Rs over ny. EE' Act of December
~operly recorded at the time that the tax ,~- .- -
12, 1994, P.L. 1015, No. 138.
RELEASE OF LIEN
· reta or his delegate may prescribe, the
'act to such regu ation as t~e Sec_ -~i?~,-ate of release of any lien imposed
S~bc~etary or his delegate may les .u.e,a.,~'~'~'_";~tisfied, satisfact on consisting of
Swlth respect to any tax if' (1) the aDIty Is
· ' ether with all interest and costs in respect
the amount assessed tog CEPTI N:
~avment of ..... ~1- unenforceable-
~ ~ abili has oecome I~ya~ y ·
thereof; or (2) the I. i_ty =~ ~mouted after a lien ~s pa~d.
interest on Corporation/axes ,- ------r
h e of tax steal on this Notice of Lien
....... ," column (Column 7) for eec, typ ...... assessed additions and/or
1ne ~.ut,~ of Tax Due (Column ~) p~uo .~. ..,~.~st comoutation
comprises the balanc.e_., ..,~ ~-crued interest up to
penalties, and assess~u .~
date on the face of this notice.
If payment or settlement of account is made after the interest computation date,
include the lien tiling costs and accrued interest from the
the payment mu.St ..... . ..... h e navment date.
interest computaDon aate to anu -,.~-~- th ~ -
For any delinquent taxes due on or before December 31, 1981, interest is
imposed at the following rates.
PER ANNUM (DUE DATE TO pAYMENT DATE)
C.I., G.R., C.A., S.T. - 6% pER ANNUM (DUE D.A~.~ InuE DA E TO pAYMENT DATE)
. % pER MONTH OR F ~ .....
1 .... OER MONTH OR FRACTION
' :I: MONTH OR FRACTION
S. & U. - 6% PER ANNUM
R,T.T. - 6% PER ANNUM
INH & EST. - 1% pER MONTH OR FRACTION
L.F.T., F.U.T. - 1% pER MONTH OR FRACTION
M.C.R.T. - 18% pER ANNUM
O.F.T. a due and payable on and after January 1,1982
For all taxes that ar.e ?~g_i.n.~.Yue wi ca culate daily interest on .all t,a~_ -~ar
the PA D.epart~. _e_nta~'a~n~Vu~;~ interest rate that will vary f?_m. calenoar yu .
cleric encles usm9 _ ~" bas s at the following ram~:
interest is celculatea on a oa,y INTEREST RATE DAILY iNTEREST FACTOR
DELINQUENT DATE .000540
20% .000438
1t1/82 THRU 12/31/82 16% .000301
111184 THRU 12/31/04 13% .000274
1 tl 185 THRU 12/31/85 10% .000247
1/1156 THRU 12/31/86 ~ .000301
1/1t07 THRU 12131/87 11% .000247
1/1/88 THRU 12/31/91 9% .000192
1t1/92 THRU 12/31192 7% .000247
1/1/93 THRU 1Z/31/94 9% .000192
111/95 THRU 12J31198 7% ·000219
1/1199 THRU 12/31199 8% ,000247
1/1101 THRU 12/31/01 6% .000137
1/1/02 THRU 12/31/02 5%
1/1/03 THRU 12/31/03
---Taxes that become delinquent on or before December 31, 1981 will rem
a constant interest rate until the delinquent balance is paid off.
---Taxes that become delinquent on or after January 1, 1982 are subject
variable interest that changes each calendar year·
---interest is calculated as follows:
- BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
INTEREST - ( REST FACTOR)
DELINQUENT) X (DAILY INTE