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Home My WebLink About00-07038 REVK-159 (9-95) REVOOOK9 COMMONWEALTH OF PENNSYLVA IA ~-]63o DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 mq.oo CK4tt~l7q7~ Rtf 16;;076 BENEDICT,BRIGITTE B 703 A W SIMPSON FERRY ST MECHANICSBURG PA 17055-6805 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CJ CUMBERLAND COUNTY, 8 0 q PENNSYLVANIA $: ~;c;::, fTlf"n EIN: 25.1711959/000 Z:r Not!ce Date: October 9,2000 &3 S~: fv Notice Number: 221-779-200-100-4 -<"" C; ~~, :::: ~:.~;,;~ To the Prothonotary of said court: ~uant..~o th~SI~~'5 of the Commonwealth of Pennsylvania, there is I1P.i6wit~nsmJitid a certified copy of a lien to be entered of record in you~unty{~ ::-~ o t-~ -, 1 2 :. 3 . 4 5 6 7 TAX TYPE ACCOUNT Ib TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 18076638 07-01-99 09-30-99 1 0,00 104.54 EMPL 18076638 10-01-99 12-31-99 1 357,73 555,44 SALES 21550087 06-01-99 06-30-99 1 634,81 809.80 SALES 21550087 10-01-99 10-31-99 1 896,18 1,121.71 SALES 21550087 01-01-00 01-31-00 1 995.34 1,226.82 SALES 21550087 06-01-00 06-30-00 1 1,087.18 1,239.31 . TOTAL: 3.971.24 5.057,62 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 10-19-00 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 against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for payment thereof, ,emainsunpaid, 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. ~ a... '::1~ ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) October 9, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ~~~Iil~~\lJI,*',"-d"'*;-,k_f',~l'i"ii:;;~lilii~__.~<Ho~~*~"",bY-"",;";",""",lid":l"JHJ/~~,J~>Otitl;;t.\Ii:iIiI!.r..,,,~~O;;:;~_Jlll\l;~-""""""'lliiliiCil1lIll"!ri~ - COMMONWEALTH OF PENNSYLVANIA VS BENEDICT,BRIGITTE B NOTICE OFT AX LIEN filed this 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.8, Section 2611-M, as amended, Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.8, Section 2614,13, as amended. Liens lor Motor Carriers Road Tax arise under Chapter 96 01 the PA Vehicle Code. (75 PA. C.S. 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.8A Section 1701 et. seq, (For decendants WITh date of death prior to December 13, 1982,Iiens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S, Section 2485 -101 et.seq,), Liens for State, or State and Local Sales, Use and Hotel 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.S. 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 GENEI'lAL INFORMATION: Commation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens iJpon the franchises and property, both real and persoRal, 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. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax E~ployer Withholdina Tax Realtv 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 wall as real and personal property of taxpayers, but only after they have been entered and dO,cketed 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. ~~_"C_'_:'__""'''~_"f''''''~"'<''~_'''~~~~'''''''..v_".~~I,",,'"~,~""~,,. l"""'''",,''1~~c''"' '-"<~,,,~, ,._ ~, "., PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIV At OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling_.of the Notice by the Commonweallh. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full, before 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 nol maintain priority at tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed, SEE: Act of December 12,1994, P.L. 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 all interest and costs in respect thereof; or (2) the liability has become legally unenforceable, EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Tolal" column (Column 7) for each type of tax listed 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 settlement of 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., EE, C.L., C.N.1. - 6% PER ANNUM (D"UE ~T~ TO PAYMENT DATE) C.I., G.R., C.A., s.T. .6% PER ANNUM (DUE-DATE TO PAYMENT DATE) B.L., N.E., G.P., M.1. ~ 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. -aoA. PER ANNUM INH & EST. - aoA. PER ANNUM L.ET., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.ET. -1B% 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 DAILY INTEREST FACTOR 1/1/B2 THRU 12131/82 1/11S3THRU121311B3 1/1/84 THRU12131184 111185 THRU 12131185 111186 THRU 12131/86 111187 THRU 12131187 1/1188 THRU 12131191 111192 THRU 12131/92 111193 THRU 12131194 111/95THRU 12131/98 111199THRU 12131/99 1I1IOoTHRU 12/31/00 20% 16% 11% 13% 10% 9% 11% 9% 7% 9% 7% 9% .000548 .000438 .000301 .000356 .000274 ,000247 .000301 .000247 .000192 .000247 .000192 .000219 mTaxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. mTaxesthat 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 DELlNQUENl) X (DAILY INTEREST FACTOR) ~l.~ l'o<,