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Home My WebLink About03-0681REVK-159 (8-01) REV000K9 BUREAU OF' COMPLIANCE DI:PT. 280948 HARRIS BURG, PA 17128-0948 ~ J 3 ~/~.L FACETS PURVEYORS OF FN 4410G CARLISLE PIKE CAHP HILL PA 17011-4152 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE JNLRY CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF OUMBERLAND OOUNTY, PENNSYLVANIA EIN: 25-1613632/000 Notice Date: January 27, 2003 Notice Number: 739-554-603-012-2 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 SALES SALES SALES 2 ACCOUNT ID 21516138 21516138 21516138 21516138 TAX PERIOD BEGIN 03-01-02 04-01-02 05-01-02 06-01-02 PERIOD END 03-31-02 04-30-02 05-31-02 06-30-02 ------------ TOTAL: FILING FEE(S~' 5 ~ 6 EVENT TAX NUMBER DUE 1 ~ 298.74 1 514.59 1 919.92 I 400.23 2,133.48 TOTAL DUE 432.18 742.03 1,275.82 532.95 14.0~' INTEREST COMPUTATION DATE: 02-06-03 The undersigned the Secretary of Revenue (or an authoriz copy of a lien a ainst the ab . ed delegate) of the Commonwealth of Penn · · · after g ove named taxpayer for unpmd TAX, INTEREST, ADDITIONS or P N sylvan~_a..,_certl§es th~s to. be a true and correct demand for payment thereof, remains unpaid. The E..ALTIES there~n due from such taxpayer and which Commonwealth of Pennsylvania amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of th~ upon the taxpayer's property, real, personal, or both, as the case may be. SECRETARY OF~VENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE January27,2003 DATE COMMONWEALTH OF PENNSYLVANIA VS FACETS PURVEYORS OF FN JWLRY NOTICE OF TAX LIEN filed this day of m. 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 I 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). _I. IENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: T x Lien provided under the Fiscal Code arise at the time of ~ ........ ~-o u,~on the franchises and property, both settlement {,assessmenT) a.u ,~,= ,,~,,o ~- real and personal, with no further notic~ 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· ~ are liens on real estate which continue until tax is paid. Prsnl 'r R T n ax M r rn n T L~ d Fuel T F I T Motorbus Ta.~_ liens are liens upon the franchises as well as real and personal ~operty 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 FILINGS' The notice of lien shall be filed: (a) In the case of Real the office of the Prothonotary of the county in which the property Property in · rso al Pro e whether sub'ect to the lien is situat.ed and (b)in th_e c.a_s.e of Pa ~,h~ ,~E~tY~'in which tangible or intangible, in the office of the Pruthonotary o ......... , the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTIC~E GENERAL RULE; According to t.he Fi .s?al Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have and be oaid in full, before any other ob igation judgement, claim, priority to.... '-. ......... ~-se,,uent iud c al sale or liability with which lien, or estate s sassnea .u,, ,~ =u~, ,, J ma be charged ~ The Commonwealth does not the property Y . .. ' ...... =~.=-~ ,-~,rt,~anes or ens which are maintain priority of tax ens over amy ux~ou.,.j .... ~ ~ . - properly recorded at the time that the tax lien is filed. SEE: Act ot Decemoer 12, 1994, P.L. 1015, No. 138. - - · such re ulation as the Secretary or his delegate may pr. esc. ribe, the Seu,,~b!e,,*ct= tr~O nr hi.~ d~eoate may issue a certificate of relea.s.e, of..any lien i..m_~p._o_se~ '".=-.~ ..... · ~;- ;-:--;-.. ,-~ ~' ~l~'the liability is satisfied, sassy'action conslsu,u ~,. wire respec~ tu ~.y .,.,, ,.. ~ ~ · ' st and costs in respec~ ent of the amount assessed together w~th all ~nt.ere ...... '~TION: paym .............. '--~ ~-~--me lenallv unenrorceaDle. ~ thereof; or (2) me I aoluty H== u=~,,~ .~ ? . .~ Interest on Corporation Taxes is computed al~er 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.L - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO 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.LT., E.M.T. - 3/4 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 L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 15% PER ANNUM For all taxes that are or ginally due and payable on and after January 1,1982, the PA Department of Revenue will calcu ate 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 DALLY INTEREST FACTOR .000548 1/1/82 THRU 12/31/82 20% .000438 1/1/83 THRU 12/31/83 16% .000301 1/1/84 THRU 12/31/84 11% .000356 1/1/85 THRU 1 2/31/85 13% .000274 1/1/86 THRU 12/31186 10% .000247 1/1/87 THRU 12/31/87 6% .000301 1/1/88 THRU 1 2/31/91 11% .000247 1/1/92 THRU 12/31/92 6% .000192 1/1/93 THRU 12/31/94 7% .000247 1/1/95 THRU 1 2/31/98 9% .000192 1/1/99 THRU 12/31/99 7% .000219 1/1/00 THRU 12/31/00 8% .000247 1/1/01 THRU 12/31/01 9% .000164 1/1/02 THRU 12/31/02 6% .000137 5% 1/1/03 THRU 12/31/03 ---Taxes that become delinquent on or before December 31, 1981 will remain 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)