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Home My WebLink About98-04251 REVK.I5t Ct.t5l!REVOOOKII COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE OEPT 2"0904& HARRlSDURa. PA 17121~.f& f\~, Q2. L.1d5 \ Cv.,^OT~J(l\ CERTIFIED COpy OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SMITH, LUANN M 8 COLLEGE HILL RD ENOLA, PA 17025-2107 EIN: 25.17816371000 NOlico DOlo: June 30, 1998 NOlico Number: 787-865-998,062.5 To Ihe Prolhonolary of said court: Pursuant 10 tho laws 01 Ihe Commonweahh of Pennsylvania, lhere is herewilh Iransmilled a certified copy of a lien to be entered 01 rocord in your county. ~q.Q~ ,~\\ l.PQo /9 1 3 4 5 6 7 TAX TYPE TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80070159 04-01-97 06.30-97 577.61 732,08 SALES 80070159 04-01-96 06-30-96 369.43 593,80 SALES 80070159 07-01-96 09-30-96 48.50 76.86 SALES 80070159 10-01-96 12-31-96 102.14 159.56 TOTAL: 1,097.68 1,562.30 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 07-10-98 The undersigned, the Secretary of Revenue (or an authorized delegate) 01 the Commonwealth 01 Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due Irom such taxpayer and which, after demand lor payment thereof, remains unpaid, The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien In favor of the Com'!1onweaUh of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~,., '-::J ~ Woo. " SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) June 30, 1998 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYlVANIA VS SMITH, WANN M NOTICE OFT AX LIEN filodlhis day of 01 m, LIENS FOR TAXES liens for Corporation Taxes arise under Section 1401 of the Fiscal COds, 72 P.S. Soction 1404, as amended, Uens for Personal income Tax and Employer Wllhholdlng Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P,S. Seclion 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112.C of the Tax Reform Code of 1971,72 P.S, Section 8 112.C, as amended, Liens for Uquid Fuels Tax arise under Section 13 of fhe Uquid Fuels Tax Act, 72 P.S, Seclion 2611.M, as amended, Uens 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 PAt C.S. 9615). Liens tor Inheritance Tax and Estate Tax arise under the Inheritance and ESlale Tax Act of 1982, Act 01 December 13, 1982, P,L, 1086, No, 225 Seclion 1 el. seq" 72 PAt C,S,A, Section 170 I el. seq, (For decendanls with date of death prior to December 13, 1982, liens arise under Ihe Inheritance and Estate Tax Act of 1961,72 P,S, Section 2485. 101 el. seq,). Liens for Stats, or Stale and Local Sales, Use and Holel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Acl of March 4, 1971, No, 2 as amended, 72 P.S, Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicie Code, (75 PA C,S. 9815), Ws FOR TAXES. PENI\Ll]ES AWJNIERESI GENERAL INFORMATION: Corooration Tax Liens provided under the Fiscal Code arise at Ihe time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further notice. 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 revivai until paid, Inheritance Tax I ians are liens on real estate which continue until tax is paid. ~~~~~~I incom~ T~x, Em~I~~~r Withholdino Tax, Reallv Tr~~s~~ ~a~, ~~~s and U~A Tax. LiqUid Fuel . Fuel Use Tax Motor Car~le a a d Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but oniy afler they have been enlered and docketed of record by the Prothonotary of the county where such prOperty is situated and shall nol attach to slock 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. f'LACE.OfJltE FILING NOIJCE EORM PLACE OF FILING: The nOllCe of lIen shall bo hied, (a) In Ihe case of Real Properly, in Ihe olllco ollho Prolhonolary 01 the counly In which Ihe property sub/ecllo Ihe lien is situaled and (b) in Ihe case of Personal Property, ,whether tangiblo or intangiblo, in lho olllco ollho Prothonotary clthe county In which fhe p,operly subiecllo lion is S,lu.,ted, AUIOMflIIC.R~VI~AL ,Of NOIICE,AND.PBIORIT.Y.9EN011CE GENEBI\LJlULE; According 10 the Fiscal Code, the Nolice of Lien I. aulomatically revived and does nol require refillng 01 the Notice by the Commonweallh, Any NOliee of Lien filod by the Commonweallh shall have priority to, and be paid In full, bofore any other obligation, judgement, claim, lion, or estate is salisfied from II subsequont judicial sale or liability with which Ihe property may be charged, EXCEEIlON; The Commonwoallh does not maintain priority of tax liens over any existing mortgages or liens which are plOperly reco,ded allhelimelh.f the lax hen is filed, SEE; Act of Docember 12, 1994, P,L. 1015, No, 138, RELEASE..QELJEN Subjeclto such regulation as tho Secretary or his delegate may prescribe,lhe Secretary or his delegate may issue a certificate 01 release of any lien imposed wilh respect to any lax ii, (I) Ihe li.bilily is salislied, salisfaction consisling 01 payment of the amount assessed logether with all interest and costs in respect Ihereof: 0' (2) the liabilily has become legally unenforceabl.. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SEITLEME/iLQEAC_C.Qu.NI The "Total" coiumn (Column 7) lor oach type of tax listed on this Notice 01 Lien comprises the balance of Tax Due (Column 6) plus assessed add~ions and/or penalties, and assessed and accrued interest up to the interest computation date on the face 01 this notice. If payment or settlement of accolJnt is made after Ihe interest computation date, the payment must include the lion filing costs and accrued interest tram Ihe interest computation date to and through the payment date. For any delinquent taxes due on or bafore December 31, t981, interest is imposed at the following rates. C.S" F.F., C.L. C.N.!. - ~io PER ANNUM (OUE DATE TO PAYMENT DATE) C.I.. a.R., C.A.. S.T. .~. PER ANNUM (DUE OATE TO PAYMENT DATE) B.L, N.E.. G.?" MJ. -~. PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1'. PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PH" E.M.T. . 3f4 OF 1~. PER MONTH OR FRACTION S.8. U. . 3/4 OF l~. PER MONTH OR FRACTION A.T,T. _ 6% PER ANNUM INH 8. EST. . 6% PER ANNUM LF.T.. F.U.T. -1% PER MONTH OR FRACTION M.O.A.T. -1'. PER MONTH OR FRACTION O.F.r. -18% PER ANNUM For all taxes that are originally due and payable on and afler January I, 1982, the PA Department of Revenue will calculate 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 DAILY INrEREST FACTOR 1/1/82 THRU 12131182 2~ ,000548 111/83 THRU 12131183 16% .000438 111184 THRU 12131/84 11'. .000301 111185 THRU 12131185 13% ,000356 111186THRU 12131/86 101. .000274 111187 THRU 12131187 9<1. .000247 111188THRU 12131191 11'- .000301 111/92 THRU 12131192 9% .000247 111/93THRU 12131194 7% .000192 111195 THRU 12131/97 9% .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 OFTAX UNPAID) X{NUMBER OF DAYS DeliNQUENT) X (DAILY INTEREST FACTOR)