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HomeMy WebLinkAbout01-05022REVK-159 (6-01) REVOOOK9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17129/-0948 ~d. 9 G , w b-'~ u-i~~ y / U -Z 7.S .y~ ~w~ /1 S X93 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ~N~ ~cw~%ry ~ FACETS PURVEYORS OF FN JWLRY 4410G CARLISLE PIKE CAMP HILL PA 17011-4132 CERTIFIED COPY OF LIEN 7Lv. U (- 50 v2 z ~'t ~.e.-- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-16136321000 Npiice Date: August 6, 2001 Notice Number: 640-162-901-080-1 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 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21516138 09-01-00 09-30-00 1 667.50 835.77 SALES - 21516138 10-01-00 10.31-00 1 598.23 864.62 SALES 21516138 11.01-00 11-30-00 1 349.20 484.95 SALES 21576138 12-07-00 12-31-00 1 3,654.15 4,863.25 SALES 21516138 01-01-01 01-31-Ot 1 173.76 221.33 TOTAL: 5,442.84 7,269.92 FILING FEE(S): 9.00 n ` - r -. _ ~ rr, '~- c~ - t~ ' ~ ' . ~. . =~ `"'' " INTEREST COMPUTATION DATE: 08-16-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a trueand 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, remains unpaid. The amount of such unpaid TAX,` PNTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwea"lih of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. SECRETA~E~~ (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE August 6, 2001 DATE 1~ COMMONWEALTH OF PENNSYLVANIA VS FACETS PURVEYORS OF FN JWLRY NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 7401 of the Fiscal Code, 72 P.S. Section 7404, 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 1712-C of the Tax Reform Code of 1977, 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 73 of the Fuel Use lax Aci, 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 73, 1982, P.L. 1086, No. 225 Section i et. seq., 72 PA. C.5.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 1967, 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 GENERAL INFORMATION: Corporation Tax Liens- provided under the Fiscal Code arise ai fhe 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. Inheritance Tax Liens-are liens on real estate which continue until tax is paid. Personal Income Tax Employer Withholding Tax. Realty Transfer Tax Sales and Use Tax Licuid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and Motorbus Tax liens aro 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 tc stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priorityfrom the date of entry of record. 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 fhe 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 REVNAL OF NOTICE AND PRIORfTY OF NOTICE GENERAL RULE According to the Fiscal Code, the Notice of Lien is automatically revived and does not require retiling 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 obligation, judgement, claim, lien, or estate is satisfied from a subsequent 'udicial sale or liability wNh 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, 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: (i) 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. SETTLEMENiOFACCOUNT 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 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 37, 1981, interest is imposed at the following rates. C.S., F.F., C.L., C.N.I. -6%PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 8% PER ANNUM (DUE DATE TO PAYMENT DATqq e.L., N.E., G.P., M.I. - 6% PFAANNUM (DUE DATE TO PAYMENT DATq P.U.R. - 7%PER MONTH OR FRACTION (DUE DATE TO PAYMEM DATE) P.I.T., E.M.T. - 3!4 OF 1%PER MONTH OR FRACTION S. ll U. - 3/4 OF 1% PEq MONTH OR FRACTION R.T.T. - 6% PER ANNUM INHa EST. -6%PER ANNUM L.F.T., F.U.T. - 1%PER MONTH OR FRACTION M.C.R.T. - 1%PER MONTH OR FRACTION O.F.T. -16%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 DAILV INrEREST FACTOR 1/1/62 THRU 12131/82 20% .000548 1/11E3 THRU 72/31/83 18% .000438 1/1/84 THRU i?l31/84 ii% .000307 1/1/85 THRU 12/31/85 13°b .000356 ilt/88 THRU 12N31/66 10°k .000274 1/1/67 THRU 12/31/87 9% .000247 1(1/68 THRU 12/31!87 11% .000301 1/1!92 THRU 12Y31/92 9% .000247 1/1/93 THRU 12/31/84 7% .000192 1/1/95 THRU 12N31/BB e% .000247 1/1199 THRU 12/31/99 7% .000792 1/1/00 THRU 12/31/00 tMk .000219 1/1/01 THRU 12/31/07 9% .000247 ---Taxes that become delinquent on or before December 37, 7981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 7982 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) ~'