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Home My WebLink About98-04248 . .'-~,;7;...:,:.':"~=""",,, ...",~...--,t' "...-.,...... RElJK.'~" (9-9~)IRF.lJOOOK'" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE * BUREAU O~ COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128.(J1l46 No. g~- 4-()~<a Q~S)1(,rfY\ , ' CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY. PENNSYLVANIA BIGGS,ERNEST MASON PO BOX 3212 SHIREMANSTOWN, PA 17011-3212 , , EIN: 25.1575763/000 Nolice Date, June 30. 1998 Nolice Number: 788.026.298.062.5 To the Prothonotary of said court: Pursuant to the laws of the Commanweahh 01 Pennsylvania, there is herewith transmitted a certified copy of a lion 10 be entered of record in your count~. .'11 <7.00 j c.~\ 1\ B!3QO'o R:t\ 0 15 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21506114 07.01.97 07.31.97 1,830,84 2,306.91 SALES 21506114 08.01.97 08.31.97 1,290,06 1,615,00 SALES 21506114 10.01.97 10.31.97 58,n 72,72 SALES 21506114 11.01.97 11.30.97 0,00 154,80 TOTAL: 3,179,67 4,149,43 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE, 07.10.98 The undersigned, the Secretary of Revenue (or an authorized delegate) 01 the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lIen against the above named taxpayer for unpaid TAX, INTEREST. ADDITIONS or PENAL TIES therein due from such taxpayer and which, after demand for payment thereof, remains unpaid, The amount of such unpaid TAX, INTEREST. ADDITIONS or PENAL TIES is a lien in favor of the Commonwea~h of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) June 30, 1998 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE I I I if- "t :11.': "I, II>' I'r...,....' j, 1(';< d. \ tI " il. ',,'i'.....; ! ~!:'.,:: ,~ . . ,; :")::< '1""". j "';':.\ i[j." t:.t~:.? :':\1:: L,.,;;; '>,.",;1 COMMONWEALTH OF PENNSVLV ANIA VS BIGGS,ERNEST MASON NOTICE OF TAX LIEN filed this day of al m, LIEtlliQR.IAXES Liens for Corporation Taxe~ arise under Section 1401 ollhe Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Wilhholding Tax arise under Section 345 of Ihe Tax Reform Code 01 1971, 72 P.S, Seclion 7345, as amended. Liens for Really Transfer Tax arise under Section 1112-C 01 the Tax Reform Code of 1971,72 P.S. Seclion 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, Uensfor Fuei Use Tax arise under Section 13 ollhe Fuel Use Tax Acl, 72 P,S, Section 2614,13, as amended, Liens for MOlor 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 Eslale Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 el. seq., 72 PAt C.S.A, Section 1701 et. seq, (For decendanls wilh 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 Slate, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act 01 March 4, 1971, No.2 as amended, 72 P.S, Seclion 7242, Liens for Motorbus Road Tax arise under Chapter 98 01 PA Vehicle Code, (75 PA C,S, 9815). LIENS FOR TAXES. PEN/i1..IlJ;,Mf:lQ INTERESI GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, wi1b...no further notice The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in lull force and validity without filing of revival until paid, Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax Employer Withholdina Tax. Reallv Transfer Tax. Sales and Use Tax. Liquid Fuels Tax. Fuel Use Tax Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but oniy after they have been enlered 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. ~LACE.OF..J.HE.fI~ING.NQJICE.EORM PLACE OF FiLING, The nolice of lien shall be Wed: (a) In Ihe case of Real Properly, in Ihe olfice of Ihe Prolhonolary of Ihe counly in which the property subject to the lion is silualod and (b) in the case of Porsonal Property, ,whether langiblo or intangiblo, in Ihe office of Iho Prothonclary of Ihe county In which the property subjecllo lien is situated. f!.UI0.MATJC..RE'ilVALOENQIlCElIND..EBLQBrL'LQE.tlQ.TJQE QENfBALRULE; According 10 Ihe Fiscal Codo, the Notice of Lien is automatically revivod and dees nol require reliling of Ihe Notice by the Commonweakh. Any NOlice of Lien liled by the Commonweallh shall have priority to, and be paid in full. before any other obligation. judgement, claim, lien. or est ale is satisfied from a subsequent judicial sale or liability with which Ihe property may be charged, EXCe.enQ1ll; The Commonweallh does nol mainlain priority 01 tax liens over any existing mortgages or liens which are properly recorded al Ihe I;me that Ihe lax lien is filed, Sff; Act of December 12, 1994, P.L. 1015. No, 138, B~~EAS.E..QEJJEN SUbject to such regulation as the Secretary or his delegate may prescribe, the Secrotary or his dole gate may issue a certificate of release of any Hen imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liabilily has become legally unenforceable, EXCEPTION, Interest on Corporation Taxes is computed after a lien is paid. SErr~EMENT OF Ac.cmoo: The "Total" column (Column 7) lor each type of tax lisled on Ihis 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 seltlemenl 01 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.!. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I.. GR. CA. 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 FHACTlOO (DUE DATE TO PAYMENT DATE) PJ.T" E.M.T. . 3/4 OF 1% PER MONTH OR FRACTION S.8. U. - 314 OF 1% PER MONTH OR FRACTION R.T.T. .6% PER ANNUM INH & EST. . 6% PER ANNUM LF.T.. F.U.T. -1'l. PER MONTH OR FRACTION M.C.R.T. .1% PER MONTH OR FRACTION O.F.T. ,18% PER ANNUM For all taxes that are originally due and payablg, on and after January 1, 1982, the PA Department of Revenue will calcuiate dally inlerest on all lax 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 111/82THRU 12131/82 200... .000~48 1/1f83 THRU 12131/83 16% .000438 111184 THRU 12131/84 11% .000301 1/1185 THAU 12131/85 13% .000356 111/86THRU 12131186 10% 000274 1111e7THRU 12131/87 9".4 .000247 111188 THRU 12/31191 11'~0. .000301 111192 THAU 12131192 9% .000247 1/1J9:JTHRU 12131/94 ~ .000192 1I1195THRU 12fJ1197 O'to. .000247 ...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 a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DA VS DELINQUENT) X (DAIL V INTEREST FACTOR) i, i)" i " q. ;..:.:: ~ b: '. i),; .\ ~ : j~ i r.. . ~ ./~ I :'{'I ;11':'1;'" 'I '1\ Ii;,"~, iri.c:':"" ii"'.' ! ,,':' i' i " II I. ," II j I;' .,::,:,' I" [ t,\ .',.1 :;>:"~' j .l,,,<, ..,....<... ~,~ ,.~ ~', "';.l.~ ,...,....~,~_,~J.~