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Home My WebLink About03-1852REVK-159 (8-01) REV000Kg BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 KEHBERLING~ TIN 18q9 GRAHERCY PL HUHHELSTOWN PA 17056-70~6 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN os- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2947826/000 Notice Date: April 8, 2003 Notice Number: 311-011-803.040.3 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 TAX TYPE EMPL SALES SALES SALES SALES SALES SALES 2 ACCOUNT ID 80901604 80901604 8O9O16O4 8O9O16O4 80901604 80901604 TAX PERIOD BEGIN 01-01-99 01-01-99 03-01-99 04-01-99 05-01-99 06-01-99 07-01-99 TAX PERIOD END 03-31-99 01-31-99 03-31-99 04-30-99 05-31-99 06-30-99 07-31-99 EVENT NUMBER 1 1 1 1 1 1 1 TOTAL'-- FILING FEE(S): TAX DUE 716.10 911.22 1,901.09 2,404.06 2,590.45 3,282.30 3,262.99 15,068.21 TOTAL DUE 875.52 1,114.08 2,802.07 3,890.17 4,046.34 4,944.63 4,896.12 22,568.93 14.a~- INTEREST COMPUTATION DATE: 04-18-03 The undersigned, the Secretary of Revenue (or an author' c~..py of a lien against the above named tax .............. '~z~d..d.e!.egate_) of the Commonwealth of P nnsylvania certifies · a~e_r demand...k)r P.a_yment thereof remains~;i~u. '-~a~l°~.~, I.NTE.F{EST, ADDITIONS or PENA~'~IES ther~.~ ..... th,s to. be a Eue and correct ~-,uHimonwealitl o! Hen · ' ~- · = ,~,,,uu~[ or sucn un aid TAX ~,. uue [rom such tax a er an · nsylvan,a upon the taxpayer's property, real Derson~ ~- ~--,~-' I_N_T.,EREST, ADDITIONS or PENALTIES io o ,;~y=_e ,_. d wh.?.h, - -.- ,,, ,~u,, as [ne case may be. ~ '~ ,,=H ,, ,uvor m me ;ECRETARY 0 VEF(~ (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE April 8, 2003 DATE COMMONWEALTH OF PENNSYLVANIA VS KEMBERLING, TIM NOTICE OF TAX LIEN filed this day of m, 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 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 seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of ~e~atih 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 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). [.j~[~~ES, PENALTIE~_~AND INTER~ GENERAL INFORMATION: ~ 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 filing of revival until paid· ~ are liens on real estate which continue until tax is paid. Pe~.~n I~ _, ......... ,.T Fu IUseTax M~ anti use/ax. LI~IIJlU r~,o --ax, e . Mo~s T~ liens are liens upon 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 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. PLACE OF THE FILING NOTICE FORM PLACE OF FILINGS: The notice of lien shall be filed: (a) In the case of Real ffice of the Prothonotary of the county in which the property Property in the o ' . ............. ; D~rsona Pronerty whether · n is situatea ana iD) in me ~;a~ u, .~ ~- , . subject to ~e.l,e . . _ thonotary of the county in which tangible or ~ntanglble, in the office of the Pro _ the property subject to lien is situated· AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE ~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full, before any other obi gation, judgement, claim, · satisfied from a subsequent judicial sale or liability with which lien, or estate is .... ,'"'ca'r~r~N' The Commonwealth does not the property may De cna. rgeo. __=_,:~. mort,~a~es or liens which are ma ' priori of tax liens over any ex!?u,,.~ ,.,.,. _u :~,-,-. ^.., ,; n=~.omber praoi;tearl; recor~Yed at t.he t!?.e that the tax lien is rlleo. ~cc ............. 12, 1994, P.L. 1015, No. ~.~o. ., re ulation as the SecretarY or his de egate may prescribe, the Subject to so,ch . g. ....... certificate of re ease of any lien imp. osed~ SecretarY or nis oeie. gate..~a.y,~,~ ,u..~_,.~ .... ;~ oo,;~fied satisfaction consisting or · a Tax it: {'1 me lii:tUillLy ,= o .... . , . ;iatyhmr:r~tPeo~t~-~e a~nYoun, ass~,.~ed together with all interest a~d COEst)~ in ~.~lp(~ thereof; or (2) the liability has become legally unenforceab e. EX~ ; interest on Corporation Taxes is computed after a lien is paid. SE'rl't ;MENT OF ACCOUN~T n Co'mn 7) for each type of tax listed on this Notice of Lien The "Total" colum ( - ,n^l,,rnn =~ ~l.= ~=~.~ d additions and/or comprises the balance of Tax uue t~, ....... ,~/~ ....... sse 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., C.L., C.N.I. - 6% PER ANNUM (DUE DATETO PAYMENT DATE-) C.I., G.R., C.A., S.T. - 6% PER/~INUM (DUE DATE TO pA'~3~IENT DATE} ER ANNUM (DUE DATE TO PAYMENT DATE} B.L., N.E., G.P., M.I. - 6% P ........ ~""~' ~DUE DATE TO pAYMENT DATE) - 1% PER MONTH ut-t ~-c',~, ,~,~ t P.U.R.. - 3/4 OF 1% PER MONTH OR FRACTION P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 6% PER ANNUM R.T.T. - 6% PER ANNUM INH & EST. - 1% PER MONTH OR FRACTION L.F.T, F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. O.F.T. - 18% PER ANNUM tFhO~ ¢11 taxes that are originally du.e and payable.on, and after JanuarY 1,1982, A Department of Revenue will calculate daily ~nterest 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 DALLY INTEREST FACTOR .000545 1/1/82 THRU 12/31/82 20% .000438 1/1/83 THRU 12/31/83 16% .000301 111/84 THRU 17_/31/84 11% .000356 111185 THRU 12/31/85 13% .000274 1/1/86 THRU 12/31186 10% .000247 1/1/87 THRU 12/31/87 9% .000301 1/1/88 THRU 12131/91 11% .000247 1/1/92 THRU 12/31/92 9% .000192 1/1/93 THRU 12/31194 7% .000247 1/1195 THRU 12/31/98 9% .000192 1/1/99 THRU 1 2/31/99 7% .000219 1/1/00 THRU 12/31/00 8% .000247 1/1/01 THRU 12/31/01 ~/° .000164 1/1102 THRU 12/31/02 6% .000137 5% l/1/03 THRU 12/31/03 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance 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)