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HomeMy WebLinkAbout00-06528 REVK-159 (9-95) REVOOOK9 , , ", -- -,' I --, ----: ,- ~ - - .;,.~, "-, ,~-', - --- ~"-~!LJllij;~;~ COMMONWEALTH OF PENNSYLVAN~G8-Co6~, ~ '.' ~.();u-d2 DEPARTMENT OF REVENUE _ BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 41> 9:06~]) c~& cqllJ~ Rtf IOI61)Q NOTHING INCORPORATED 4955 CARLISLE PIKE MECHANICSBURG PA 17055-3025 CERTIFIED COPY OF LIEN g s:: "0 OJ ffim COURT OF COMMON PLE~F N CUMBERLAND COUNTY, ~ cr, PENNSYLVANIA kO ~O EIN: 25-1783105/000 5>0 Notice Date: September 24, 2000 c: Notice Number: 364-610-200.091-~ o Cl f/l fT1 "U o -n ~~:j (.:" :y:: "D ,,' - .::-~;FS ~~:l(:.l .L.:Fl ~~<5 (5 in ~ :0 -< N \,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. 1 2 3 4 6 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80147833 02-29-00 02"29-00 1 2,789,43 4,612.07 TOTAL: 2,789,43 4,612.07 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 10-04-00 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies,this to be a true and correct copy of a lien a9ainst 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 PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon-the taxpayer's property, real, personal, or both, as the case may be. ~ 0... "=' 0 t4yt... SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) September 24, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ~l~~"""l;j:':>'":""W"",~",],'I'~,I"'~*Ali~~~ThW~~&;";;t-iiih'!if,.ffd'.Jll!!".;lli~MN;#i!i:'~"~~ COMMONWEALTH OF PENNSYLVANIA VS NOTHING INCORPORATED NOTICE OF TAX LIEN iiledlh!s day of at m, LIENS FOR TAXES 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 1he PA VehIcle Code, (75 PA, C.8, 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,SA Section 1701 et. seq, (For decendants whh dale 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 Locai Sales, Use and Holel 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.8, Section 7242, Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C,S, 9815), LIENS FOR TAXES PENALTIES AND INTEREST GENERAL INFORMATION: Coronration Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon thf? 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 revival until paid. Inhe~itance Tax Liens are liens on real estate whi.ch continue until tax is paid. Personal Income Tax. EmoloY9r Withholding Ta,x, Realty Transfer Tax. Sales and Use Tax liquid'Fuels Tax FueWse Tax. Met"r Garr~rs Road Tax and MotOrbus Tax liens 'are Iiens- upon the franchises a's well as r~al and personal property of taxpayers, but oniy after Ihey have been entered and dockoted of record by the Prothonotary of the county where such property is sRuated and shB:" 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. ~ ~iI< """""""'UIlifilllr~"" '~''';/&lij/jj1l1lllli1lilli1'''''\ ,...o,~ PLACE OF THE RLlNG NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) fn the case of Real Property, in the office of the Prothonotary of ,the county in which the property subject to Ihe iien is situated and (b) in the case of Personal Property, !Nhelher tangible or intangible, in the office of the Prothonotary of the county In which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND,PRIORrIY OF NOTICE GENERAL RULE: According to the Fi'lC3l Code, Ihe Notice, of lien is automatically revived and does not require ~~fili'1g of, th~, NQ~iqe by the Commonwealth, Any Notice of Lien filed by Ihe CommonW$a~h shall have priorily 10, and be paid in full, before any of her obligation, judgo,ment, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged, EXCEPTION: The CommonW$a~h does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at Ihe time that the tax lien is filed, SEE: Act of December 12,1994, PL 1015. No, 138, RELEASE OF LIEN Subject to such regulation as the Secretary, or his delegate may prescribe, the Secretary or his delegate may issue a certificate ,of release of any lien imposed with respect to any tax ,if: (1) the liability is, satisfied. satisfaction consisting of payment of the amount assessed together with aU interest and costs in respect thereof; or (2) the iiabilhy has become iegally unenforceable, EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SElTlEMENT OF ACCQUNT The "Total" column (Column 7) for each type of.taxiistedon this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions andlor penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. It payment or settlement of ac:count 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., EF.. C.L, C.N.1. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. .6% PERANI\IUM (DUE DATE TO PAYMENT DATE) S.L, N.E., G.P., M.1. ~6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.A.. ~ 1% PER MONTH OR FRACTION (DUE DATETO 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. - 6% PER ANNUM lNH & EST. - 6% PER ANNUM LET., EU.T. - 1% PER MONTH OR FRACTION M.C.AT. .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: DEUNQUENT DATE INTEREST RATE DAIL V INTEREST I=ACTOR 1/1182 THRU 12131/82 20% .000548 111183 THRU 12/31/83 leak .00043'8 111/84 THRU 12/31/84 11% .00030' 1/1/85 THRU 12/31185 13% .000356 111/66 THRU 12/31/86 10% .000274 1J1/87THRU 12131/87 9% .000247 111t88THRU 12131191 11% .000301 111192 THRU 12/31192 9% .000247 1/1193 THRU 12131194 7% .000192 1/1195 THRU 12131/98 9% .000247 111m THRU 12131/99 7% .000192 1/1100 THRU 12131/00 8% .000219 d-Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent belance 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 DAYS DELINQUENT) X (DAILY INTEREST FACTOR) ,