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Home My WebLink About98-04253 REVK.t~9 (t-9'lfREVOOOK91 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG. PA 17128.09"6 ;\10. q?J- L.l.ci53 tLw.QTe.r~~ ,'. CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA i....... HARRISBURG OFFICE FURNITURE. 3300 HARTZDALE DR CAMP HILL, PA 17011-7236 EIN: 25-1591706/000 Nolice Dale, June 30, 1998 NOlice Number: 788.044-098-062-5 To the Prothonotary 01 said cou~: Pursuant 10 the laws 01 Ihe Commonweahh of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. ~q,co w.'.t:l 2Y5Q80 1<:11 vq 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21553239 08-01-97 08-31-97 3,038.58 3,955.84 TOTAL: 3,038,58 3,955,84 FiLING FEE(S): 9,00 INTEREST COMPUTATION DATE: 07-10-98 The undersigned, the Secretary of Revenue (or an authorized delegate) of tho Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against lhe abova named laxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for paymenllhereof, remains unpaid, The amount of such unpaid TAX, iNTEREST, ADDiTIONS or PENALTIES is a lien in favor of the Commonweahh 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 COMMONWEALTH OF PENNSVLV ANI A VS HARRISBURG OFFICE FURNITURE NOTICE OF TAX LIEN filed this day of at m, LIENS FOR TAXES Liens for Corporaliot:l 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 Seclion 1112-C of the Tax Reform Code of 1871, 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, 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, . Lions for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA, C.S. 8615). , Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1882, Act 01 December 13, 1962, P,L. 1086, No. 225 Section 1 et. seq" 72 PA. C.S,A. Section 1701 el. 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, Seclion2485 -101 el. seq.), - Liens for Stale, or State and Local Sales, Use and Hotel Occupancy Tax and >PublicTransportation Assistance Fund Taxes and Fees arise under Section '242, Act of March 4, 1971, No, 2 as amended, 72 P,S. Section 7242. Uens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C,S, 8815), LIENS FOR T AXES. PENALTIES AND INTERW GENERAL INFORMATION: CotPoralion Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are Hens upon the franchises and property, both real and personal, with no further notice The tiling 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 unlil paid, Inheritance Tax Liens are liens on real estate whlch continue until tax is paid. Personal Income Tax. Emoloyer Withholdina Tax Really Transfer Tax. Sales and Use Tax. Liauid Fuels T~~: Fuel Use Tax. Motor Carriers Rllad Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property at taxpayers, bot 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, eJ.ACE.OUHEElLINctNOJICE.EORM PLACE OF FILING, The nollce 01 lien sholl be filed: (a) In the case of Real Property, in Ihe oftice ollhe Prolhonotary 01 the county in which the properly subject to Ihe iie" is situaled and (b) in the case 01 Personal Property, whether langlble or intangible, in the 011 Ice 01 the Prothonotary 01 the county in which the property subject to lien is situated, AUIQMAIlQ1IEYl'lALOE/'iQTlC.E.MlD..eRIQRITY OF NOEE OEtolERAL RULE; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require raliling of the Notice by the Commonweanh, Any Notice 01 Lien tiled by the Commonweailh shall have priority to, and be paid in full, betore any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged, EXCEPTION: The Commonwealth does not maintain priority of lax liens over any existing mortgages or liens which are properly recorded at the lime thallhe tax lien is filed, SEE.; Act at Dacember 12,1894, P.L. 1015, No, 138, RELEASE OF LIEtj Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certnicate of release of any lien imposed with respect 10 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 liabiiity has become legaliy unenforceable. EXCEPTION, Interest on Corporation Taxes is computed after a lien is paid. :;J:1TLEMENT OF ACCQI.!t{[ The "Total" column (Column 7) for each type at tax listed on this Nolice of Lien comprises the balance of Tax Due (Column 6) plus assessed addnions andlor 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 aflerthe 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.I. -~... PER ANNUM (DUE DATE TO PAYMENT DATE) 0.1., G.R., 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 FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. . 3/4 OF 1% PER MONTH OR FRACTION R.T.T. -~. PER ANNUM INH & EST. _ 6<'... PER ANNUM LF.T.. F.U.T. -1% 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 payable on and after January 1, 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 INTEREST FACTOR 1/1/92 THRU 12131/82 2~. .000549 1/1/83THRU 12131/83 16% .000438 111/84 THRU 12131184 11% .000301 111/85 THRU 12131195 13% .000356 111186 THRU 12131/86 1O'r. .000274 1/1/87 THRU 12131/87 9% .000247 1I1188THRU 12131/91 11% .000301 111192 THRU 12131192 9% .000247 1I1193THRU 12131/94 ]6';' .000192 1/1/95 THRU 12131m 9% .000247 .--Taxes that become delinquent on or before December 31, 1981 will remaln a constant interest rate until the delinquent balance is paid off. --Taxes that become delinquent on or after January 1, 1982 are subject toa 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) ,;" I " ii i' !) 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