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Home My WebLink About00-08735 REVK-159 (9-95) REVOOOK9 - COMMONWEALTH OF PENNSYLVANIA, J-CO'- ~'73 DEPARTMENT OF REVENUE =fr ~ ~I~ L.,L .., ,,;iilli; BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-<1946 11 q, ~ pp C~1f cn7:s1 ~~ W:s~~7 CERTIFIED COPY OF LIEN r"'-" Ur COURT OF COMMON PLEAS OF. . _ CUMBERLAND COUNTY, au OI:C 2 i Pi'! 12: 09 PENNSYLVANIA LYBRAND,DIANE M 241 N BALTIMORE AVE MT HOLLY SPGS PA 17065-1204 EIN: 25-1695323/000 Notice Date: December 18, 20DD Notice Number: 428-363-600-121-3 CUM8~FiLJ~'JD COUN1V PENNSYLV4,NIA .. To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewrth transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21543751 05-01-99 05-31-99 1 0.02 110.76 TOTAL: 0.02 110.76 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 12-28-00 The undersigned, the_~cretary 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 fherein due from such faxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTERES1, ADDITIONS or PENALTIES is a lien in tavor of the Commonwealth of Pennsylvania upon the taxpayer's property-, real, personal, or both, as the case -may be. ~ a... '"::J 0 ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) December 18,2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE jf'''.'' I" ii1~IUIr!i!~~'""''''''~'~~l':lljjnIfJ~j'" - ~,,' '"'I'~*c~e'&it')~'~m'\~~~.-"""jjJrmlfilf~lli~ COMMONWEALTH OF PENNSYLVANIA VS LYBRAND,DIANE M NOTICE OF TAX LIEN liledthis day 01 al 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 Ref<:lrm 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 01 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 the PA Vehicle Code, (75 PA. e.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.sA Section 1701 et. 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. Section 2485 -101 et. seq.). .Liens for State, or State and local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistahce 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 GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the 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 tiling of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Emplo)t:er Withholding Tax Realty Transfer Tax Sales and Use Tax. Liquid ,Fuels Tax Fuel Use Tax. Motor Oarriers 'Road Tax and Motorbus Tax liens are liens upo'n the franchises as 'well as real'and personal property of taxpayers, but 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 gOClds, 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""., .-;.;c",> '.l '''''''''IiI'' PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice 01 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 REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscai Code, the Notice of Uen is automatically revived and does riot require refiling of the Notice by the Commonweakh. Any Notice of Uen 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 not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the lax 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 liabil"y has become iegally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice 01 Uen 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., F.F., G.L., C.N.1. - 6'% PER ANNUM (DUE DATE TO PAYMENT DATE) CJ., G.R., CA, 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) PJ.T., E.M.T. .314 OF 1% PER MONTH OR FRACTION s. & U. - 3/4 OF 1% PERMONTH OR FRACTION R.T.T. -6% PER ANNUM INH & EST. - fSOk PER ANNUM L.F.T., F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION a.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 1/1/82 THRU 12/31/82 20% .000548 1/1183 THRU 12/31/83 1fSOk .000438 1/1/84 THRU 12/31184 11% .000301 111/85 THRU 12/31185 13<% .000356 111/86 THRU 12/31/86 10% .000274 111/87 THRU 12/31/87 9'% .000247 111/88THRU 12/31/91 11% .000301 111/92 THRU 12/31/92 9% .000247 111/93 THRU 12/31/94 7% .000192 1tl/95 THRU 121'31/98 9% .000247 111/99THRU 12/31/99 7% .000192 111/00 THRU 12/31100 8% .000.219 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid oft ---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)