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COMMONWEALTH OF PENNSYLVAN~G8-Co6~, ~ '.' ~.();u-d2
DEPARTMENT OF REVENUE _
BUREAU OF COMPLIANCE
DEPT. 280946
HARRISBURG, PA 17128-0946
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NOTHING INCORPORATED
4955 CARLISLE PIKE
MECHANICSBURG PA 17055-3025
CERTIFIED COPY OF LIEN g
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COURT OF COMMON PLE~F N
CUMBERLAND COUNTY, ~ cr,
PENNSYLVANIA kO
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EIN: 25-1783105/000 5>0
Notice Date: September 24, 2000 c:
Notice Number: 364-610-200.091-~
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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.
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
September 24, 2000
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
NOTHING INCORPORATED
NOTICE OF TAX LIEN
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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.
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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)
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