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Home My WebLink About01-06230 REVK-159 (8.01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 --Rt, 'i q,(f1) P11 tJt...- ) b3 f ');0 p,-",--" m:2 'to CERTIFIED COPY OF LIEN 71...v 0) - L,J 30 ~ /b.... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CAREY ASSOCIATES 541 BRIDGE STREET NEW CUMBERLAND PA 17070 EIN: 25-1578941/000 Notice Date: October 21,2001 Notice Number: 912.505.701-101-6 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 EMPL 17668096 01-01-97 03-31-97 1 230.89 490.87 EMPL 17668096 04.01.97 06.30.97 1 280.46 589.89 EMPL 17668096 07-01.97 09.30.97 1 268,27 558.15 EMPL 17668096 10-01.97 12-31.97 1 334,59 688,37 TOTAL: 1,114,21 2,327.28 FILING FEE(S): 9.00 0 0 c.: s: c::> -oC'J " S2~J -< zr L> OJ 2~',. co --<." r-T' "V ~- ~C) --'" "'-;-Ci W >c. ~ CO INTEREST COMPUTATION DATE: 10-31-01 '::-:::.~ " (:J =;::~ :D -< 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 paymentthereol, remains unpaid. The amount 01 such unpaid TAX,INTEREST, ADDITIONS or PENALTIES is a lien in favor olthe Commonwea~h 01 Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a.,~ SECRETARY 0 VENUE (OR AUTHORIZED DELEGATE) October 21,2001 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE i(_c.~_,,: _ ,- -''''.''''." -",'-'1' - " ~ , J~ - " COMMONWEALTH OF PENNSYLVANIA VS CAREY ASSOCIATES 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.S, Section 1404, as amended. Liens for Personal Income lID' and Employer Withholding Tax arise under Section 345 of the Tax Relorm Code 011971,72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112~C of the Tax Reform Code 011971, 72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 1301 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 011982, Act 01 December 13, 1982, P.L 1086, No. 225 Section 1 et. seq., 72 PA. C,SASection 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.). Liens lor State, or State and Local Sales, Use and Hotel Occupancy Tax and m Public Transportation Assistanc:e Fund Taxes and Fees arise under Section 0-; 242, Act 01 March 4,1971, NO.2 as amended, 72 P.S, Section 7242. t 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: Co-rooration 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, Emoloyer Withhol~inQ Tax, Realty Transfer Tax Sales and Use Tax ,Liauid Fuels Tax Fuel Use Tax MotorCarriers R~ad Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property 01 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, ~, . <' ~ ~'~ ''''J~,v,~' =-"""0"<" ~ ~-'. ~~^<,~ 'w.'"",'-' ,~=~ ..~~"U, ''''''~i't._,.,-".''''''T'qJ~f PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice 01 lien shall be filed: (a) In the case 01 Real Property, In the office 01 the Prothonotary of the county in which the property subject to the Iien.is situated and (b) in the case 01 Personal Property, whether tangible or Intangible, In the office 01 the Prothonotary 01 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 01 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 obligation, judgement, claim, hen, or estate is satisfied from a subse,quent 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. ~ 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: (1) the liability is satisfied, satisfaction consisting 01 payment of"the amount assessed together with all interest and costs in respect thereol; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed atter a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) lor each type 01 tax listed on this Notice 01 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 01 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.1. .6% PER ANNUM (DUEDATETO PAYMENT DATE) C.I., G.R., CA, S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) S.L., N.E., G,P" M.1. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH O.R'FRACTION(DUE OATETO PAYMENT DATE) P.l.T., E.M.T, - 3/4 OF 1% PER MONTH OR FRACTION s. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PEF\.ANNUM lNH & EST. .6% PERANNllM LET., F.U.T. .1% PER MONTH OR FRACTION M.C.R.T, .1% PER MONTH OR FRACTION O.F.T. .18% 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 intere,st 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 DAILY INTEREST FACTOR 111/82 THRU 12131/82 20% .000548 1I1/83THRU 12131/83 16% .000438 111/84 THRU 12/31/84 11% .000301 111/85 THRU 12131/85 13% ,000356 1I1/8sTHRU12131/86 10% .000274 111/87 THRU 12131/87 9% .000247 1I118BTHRU12131/91 11% .000301 111192 THRU 12131/92 9% .000247 111193 THRU 12131194 7% ,000192 111195 THRU' 12131198 9% .000247 1I1199THRU12131/99 7% .000192 111100THRU12131/00 B'ro .000219 1/1/01 THRU 12131/01 9% .000247 ---Taxes that become delinq'-lent-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) '.'.'~"'--' . ~~ .~ l!'II!!f~ . 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