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BUREAU OF CAMPLIANCE
DEPT. 280946
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SALON AMBIANCE INC
5180 E TRINDLE RD
MECHANICSBURG PA 17055
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 25-1760105/001
Notice Date: September 17, 2001
Notice Number: 771-342-401-091-2
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 wunty.
1 2 3 4 5 6 7
TAX TYPE ACCOUNT ID TAX - TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 18201715 01-01-96 03-31-96 1 163.40 345.81
EMPL 18201715 04-01-96 06-30-96 1 163.40 342.10
EMPL 18201775 07-07-96 09-30-96 1 389.36 786.86
EMPL 18201715 10-01-96 12-31-96 1 323.34 532.92
EMPL 18201715 Ot-Ot-97 03-31-97 1 252.22 372.33
EMPL 18201715 07-01-97 09-30-97 1 85.36 155.54
- TOTAL: 1,377.08 2,535.56
FILING FEE(S): 9.00
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INTEREST COMPUTATION DATE: 09-27-01
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 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, 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 maybe.
aVP~.c'^~t2, CL.
SECRETARY O EVENUE
(OR AUTHORIZED DELEGATE)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
September 17, 2001
DATE
ttr~R4g"4~uE*ll ~+, tt±-i _ .. l+. a..u<t 3 ~.'~ c,x ~..... . , -.. .~. _v i~ak'~i§I ~fl~%&~rt#41~§BSVihK:~'rpyuu astre ... 43 - ~
COMMONWEALTH OF PENNSYLVANIA
VS
SALON AMBIANCE INC
NOTICE OF TAX LIEN
filed this day of
at m.
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
subjed 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 subjed 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 rattling of the Notice by the
Commonwealth. Any Notice of Lien filed by the Commonwealth shall have
priorty fo, and be paid in full, before any other obligation, judgement, claim,
lieh, 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 o1 fax liens over any existing mortgages or liens which are
properly recorded at the time that the tax lien is filed. SEE: Ad of December
12, 1994, P.L. 1015, No. 138.
RELEASE OF LIEN
LIENS FOR TAXES
Liens for Corporation Taxes arise under Sedion 1401 of the Fiscal Code, 72
P.S. Sedion 1404, as amended.
Liens for Personal Income Tax and Employer Withholding Tax arise under
Sedion 345 of the Tax Reform Code of 1971, 72 P.S. Sedion 7345, as
amended.
Liens for Realty Transfer Tax arise under Sedion 1112-C of the Tax Reform
Code of 1971, 72 P.S. Section 8112-C, as amended.
Liens for Liquid Fuels Tax arise under Sedion 13 of the Liquid Fuels Tax Ad,
72 P.S. Sedion 2611-M, as amended.
Liens for Fuel Use Tax arise under Sedion 13 of the Fuel Use TaxAci, 72 P.S.
Sedion 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 Tau Ad of 1982, Ad of December 13, 1982, P.L. 1086, No. 225 Sectioh
i et. seq., 72 PA. C.S.A. Sedion 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. Sedion 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, Ad of March 4, 1971, No. 2 as amended, 72 P.S. Sedion 7242.
Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815).
Subjed 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, saiisfadion consisting of
payment of the amount assessed together wkh all imerest and costs in rasped
thereof; or (2) the liability has became legally unenforceable. EXCEPTION:
Interest on Corporation Taxes is computed after a lien is paid.
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 andfor
penakies, 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 DATE 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 OATq
P.U.R.. -1%PER MONTH OR FRACTION (DUE DATE TO PAYMEM DATq
P.I.T., E.M.T. -3/40f/%PER MONTH OR FRACTION
S.aU. -3140E 1%PER MONTH OR FRACTION
R.T.T. - 6% PER ANNUM
INHa EST. -e%PER ANNUM
LF.T., F.U.T. -1 % PER MOMH OR FRACTION
M.C.R.T. -1%PER MONTH OR FRACTION
O.F.T. -78°k 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:
OELINOUEM DATE IMEREST RATE DAILY INTEREST FACTOR
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 tiling of a Notice of Lien with a
county Prothcnotary is not a requisite, and the lien remains in full force and
validity without filing of revival until paid.
Inhertance Tax Liens are liens on real estate which continue until tax is paid.
Personal Income Tax Employer Wthholding Tax Realtv Transfer Tax Sales
and Use Tax Licuid Fuels Tax Fuel Use Tax Motdr Carriers Road Tax and
Motorbus Tax 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 priorityfrom the date
of entry of record.
1/!/82 THRU 12/31/82 20% .000546
1/1/83 THRU 12/31/83 16% .000436
1/1/84 THRU 12/31/84 11% .000301
7/1/85 THRU 72131/85 13% .000356
1/7/66 THRU 72/31/88 10% .00027d
7/7/e]THRU 12/31/87 9% .00021]
7/7/88 THRU 12/31/91 11% .000301
1/1/92 THRU 12N41/92 9% .000247
1/7/93 THRU 12N37/96 ]% .000192
1/1/95 THRU 12/31/98 9% .000247
9/1/99 THRU 12N31/99 ]% .000192
7/1/00 THRU 12/31/00 8% .000219
1/1/07 THRU 12/31/01 9% .000247
---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 t, 1982 are subjed 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)