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Home My WebLink About01-05596REVK-159 (6-01) REVOOOK9 BUREAU OP COMPLIANCE DEPT. 280969 HyA/JRtRISB/UjR~G//P~A 77128n-09461 ~ / ~ 3 a 7a.~ //49&'~ BIFFART,BROCK 8 UMBERTO ST NEW CUMBERLND COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN ~ ~ Ci = ~r n- ~.a _n ~_ _. - 000RT OF COMMON PLEAS (~'-> ~'' CUMBERLAND COUNTY, ~~'. ~" PENNSYLVANIA ~ ~- ' '' M SSN: 187-50-75131000 -"" Z.- r" i Notice Date: September 17, 2001 i'1 ~ " PA 17070-2624 Notice Number. 771-247-001-091-2 ~ _, _a 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 PER10D PERIOD NUMBER DUE Dl1E BEGIN END SALES 21546421 09-01-98 09-30-98 1 0.00 '. ~ '82.24 SALES 21546421 10-Oi-98 10-31-98 0.00 113.00 1 SALES 21546421 11-01-98 11-30-98 0.00 109.41 SALES 21546421 12-01-98 12-31-98 1 0.00 68.82 SALES 21546421 ~ 02-01-99 02-28-99 i 0.00 60.71 SALES 21546421 04-Di-99 04-30-99 0.00 37.13 SALES 21546421 05-01-99 05-31-99 1 0.00 40.77 SALES 21546421 06-01-99 06-30-99 1 0.00 83.25 SALES 21546421 07-01-99 07-31-99 1 86.54 195.23 SALES 21546421 08-01-99 OB-31-99 24.33 38.88 SALES 21546421- 09-07-99 09-30-99 1 50.41 80.i8 SALES 21546421 11-01-99 11-30-99 1 47.19 74.56 SALES 21546421 12-D7-99 12-31-99 14.66 23.07 SALES 21546427 01-01-00 01-31-00 1 84.18 131.80 SALES 21546421 02-Oi-00 02-29-00 1 30.62 47.75 SALES 21546421 03-01-00 - 03-31-00 74.58 106.88 1 SALES 21546421 10-01-99 10-31-99 185.45 293.83 TOTAL: 597.96 1,587.51 FILING FEE(S): 9.00 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 atrue 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 PENALTIESis a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property,real, personal, or both, as the cesemay be. ~~!L• `. SECRETARY O EVENUE (OR AUTHORIZED DELEGATE) September 17, 2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTN OF PENNSYLVANIA VS BIFFART,BROCK M 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 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 REVNAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According fo 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 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 tax lien is filed. SEE: Acf of December 12, 1994, P.L. 1075, No. 138. RELEASE OF LIEN Liens for Corporation Taxes arise under Section 1401 of the Fiscal Gode, 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 73 of the Liquid Fuels Tax Act, 72 P.S. Section 2671-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2674.73, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9675). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 7982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 7707 et. seq. (For decendants with date of death prior fo December 73, 1982, liens arise underthe Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 107 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. 9875). ILIENS 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 filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax EmFoyer Withholding Tax Realt~Transfer Tax Sales and Use Tax Licuid Fuels Tax.-Fuel Use Tax Motor Carriers Road Tali 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 priorHyfrom the date of entry of record. 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 IiatiilRy. 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. SETTLEMENT OF ACCOUNT The 'Total" column (Column 7) for each type of tax listed on this Notice of Lien cpmprises 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. li~, 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 DATq C.I., G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMEHIT DATq B.L, N.E., G. P., M.I. -6%PER ANNUM (OOE DATE TO PAYMENT DATq P.U.R. -1%PER MONn10R FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF t%PER MONTH OR FRACTION S.aU. -3/40F 7%PER MONTH OR FRACTION R.T.T. -e%PER ANNUM INH & EST. - 8% PER ANNUM LF.T., F.U.T. -1%PER MONTH OR FRACTION M.C.R.T. - t%PER MONITH OR FRACTION O.F.T. -18%PER ANNUM For all taxes that are originally due and payable on and after January 1, 7982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interestrate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINOUENi DATE INTEREST RATE DAILY IMEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 1/1/83 THRU 72/31/63 169e .000436 1/1/84 THRU 12M37/84 11% .000301 7/7/85 THRU 72/31/85 13% .000356 1/7/86 THRU 12/31/66 10°k .000274 1/7/87 THRU 12/37/67 9°b .000277 t/7/88 THRU 72/31/91 11% .000301 ifl/92 THRU 12/31/92 8°b .000247 1///93 THRU 12/31/94 7°b .000192 1/1/95 THRU 12/31/86 9% .000247 1/1/99 THRU 12/37/99 7% .000192 1/1/00 THRU 12/31/00 8% .000219 1/1/01 THRU 12N41/Ot 8% .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 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).