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Home My WebLink About01-1692 FX BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE -J1Df~ I~?)_ ~ CERTIFIED COPY OF LIEN OF .rICE ,"",', '......'.,.~ r~y "."-,-J\\)!f\d REVK-159 (9-95) REVOOOK9 COURT OF COMMON PLEAS O~ i ~jM? .2 2 CUMBERLAND COUNTY, PENNSYLVANIA FH I: 11 . CUMBfHLAND COUNTY Pt.NNSYLVANIA RIGHT, JOHN C 355 GREENS SPRING RD NEWVILLE PA 17241 EIN: 23.2924872/000 Notice Date: March 11. 2001 Notice Number: 944-673-701-030-6 PL- /)).11J 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 tuntere;;1 ~';;d ;n;;:.r county. qhJ (&J )Oft J-lt~ 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOO NUMBER OUE DUE BEGIN END SALES 80811954 04-01-98 06-30-98 1 1,216.31 1,995.39 SALES 80811954 07-01-98 09-30-98 1 1,452,09 2,349,19 SALES 80811954 10-01-98 12.31.98 1 1,302.74 2,079.41 SALES 80811954 01-01.99 03-31-99 1 1,266.12 1 ,999,08 SALES 80811954 04.01-99 06-30-99 1 1,919,12 2.996,56 SALES 80811954 07.01-99 09-30-99 1 1,402.13 2,164,56 SALES 80811954 10-01-99 12.31-99 1 1,557.78 2,376.49 SALES 80811954 01-01-00 03.31-00 1 1,293.96 1 ,883,49 SALES 80811954 04-01-00 06-30-00 1 1,841.22 2,367,21 TOTAL: 13,251.47 20,211.38 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 03-21.01 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 Ii$n against the above named faxpayer tor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after dema~d lor payment thereof, remains unpaid, The amou~t of such unpaid TAX. INTEREST, AOOITIONS or PENALTIES is a lien in favor of the Commonw$alth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a...~ SECRETARY OF EVENUE (OR AUTHORIZED OELEGA TE) March 11, 2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE "l~J',:. ~ _i", . 1'WI~_ ~ ~- ~ . '" ,~ ~' '; , ~,,-,. COMMONWEALTH OF PENNSYLVANIA VS RIGHT, JOHN C NOTICE OF TAX LIEN filed this day of at m, LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P .8. Section 1404, as amended, Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 at the Tax Reform Code of 1971, 72 P.S, Section 7345, as amended. Liens:; for Realty Transfer Tax aris.B 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. Lien$ for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended, Lien$ for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA, C.S, 9615). Liems for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13. 1982, PL 1086, No, 225 Section 1 et. seq" 72 PA. C,S.A, 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.), LienG 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. Uens 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 seUlement (assessment) and are liens upon the franchises and property, both real and personal, with no 1urther notice. The ii\\ng 01 a Notice ot Uen 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. PerSrlnallncome Tax Emolover Withholdina Tax Realty Transfer Tax. Sales and Use Tax Liquid Fuels T~ Fuel_Use Tax Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property oj taxpayers, but only after they have been entered and docketed 01 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 01 entry of record. ~ ~ _ _"'"~"~ 0_" .",_____ 'T' jf-UfITL'1 1 ,- T, ,nr -")(""~"":"l1r PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shali be filed: (a) in fhe case of Reai Property, In the office of the Prothonotary of the county in which the property subj~ct to t~e lien ,is sit~ated an9 (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 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 ~riority to, and be paid in full, before any other obJigatkm, 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 tax lien is filed. SEE: Act of December 12,1994, PL 1016, 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 aJJ interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a rlen is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on 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. 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 1011owing rates, c.s" EF., C.L., C.N.1. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.l., G.A., CA, S.T. .~" PER ANNl,lM (DUE DArE TO PAYMENT DATE) 8.L., N.E., G.P., M.l. - WA> PERANNllM (DUE DATE TO PAYMENT DATE) P.U,A.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.MT .314 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - WA. PER ANNUM INH & EST. - 6% PER ANNUM LET., EU.T. .1% PER MONTH OR F.RAOTION M.O.RT .1% PER MONTH OR FRACTION O.F.T. -1S% PER ANNUM For alt taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interest on aJJ tax defioiencies 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 INTERESI FACTOR 111/82 THRU 120'31182 20% .000548 1/1183THRU 120'31/83 16"~ .000438 1/1/84 THRU 12131/84 11% .000301 1/1/85 THRU 12131/85 13% .000356 1/1/86 THRU 12131/86 10% .000274 1/1187 THRU 12131187 9"k .000247 1/1188THAU 12131/91 11% .000301 "1/92. THRU 12131(92. 9% .0002.47 1/1/93 THRU 12131/94 7% .000192 111/95 THRU 12.131198 9% .000247 1/1/99 THRU 12.131199 7% .000192 1/1100 THRU 12.131100 8% .000219 1/1/01 THRU 12/31/01 9% .000247 mTaxesthat become delinquent on or before December 31,1981 will remain a constant interest rate until the delinquent balance is paid off. -uTaxes that become delinquent on or after January 1,1982 are subject to a variable interest that changes each calendar year. n.lnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) "'~" JI:V.LN-. ... """, "~ ~ -~"'7"",,,....,..'~ - " ~ ~~,~'ll"')HI.l_~~_..,,,,.,,,,,1IML lW.l'lt1li~BlII)!')f'f"'--o;~'s,,-,"'''''-;,'-Yd:,,'~-c?''\''''''''i','''f!'''\i~~~!\~~jlJ~ifi~~~",,:,,'m'i""', ~J