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Home My WebLink About01-06956 REVK-1S9 (8-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 'Pel, P11 '19,00 0<... Wi If f I 62....... / I %()~ CERTIFIED COPY OF LIEN 7U, 0 I- r... q 57.. C;.;:J '""7;.:""" COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA BENEDICT,BRIGITTE B 703 A W SIMPSON FERRY ST MECHANICSBURG PA 17055-6805 EIN: 25-17119591000 Notice Date: November 19, 2001 Notice Number: 981-421-301-111-4 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 21550087 03-01-01 03-31-01 1 6,79 43,24 EMPL 18076638 01-01-00 03-31-00 1 123.54 553,11 EMPL 18076638 07-01-00 09-30-00 1 526,01 975,89 EMPL 18076638 10-01-00 12-31-00 1 481.20 858.11 EMPL 18076638 01-01-01 03-31-01 1 394.34 577.18 TOTAL: 1,531.88 3,007.53 FILING FEE(S): 9.00 (") c::; c s::_ Cl ~, L.,',-' r"Tj .' fllf11 c, Z::r: zc c ~~-Z- ~ , ~C:. _~-::r- , . :z>-~. S>C C,J -' Z J"..) 'r--::; =< ~ (ji ~- -< INTEREST COMPUTATION DATE: 11-29-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifi~s 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 paymenllhereof, 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 may be. ~ a... "=' ~ ~ SECRETARY 0 VENUE (OR AUTHORIZED DELEGATE) November 19, 2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE -!j,,,,*&;;t!~.TU ".' . ~_ I~ I.' -, - ~-- - COMMONWEALTH OF PENNSYLVANIA VS BENEDICT,BRIGITTE B NOTICE OF TAX LIEN filed this day 01 at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P ,So Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code 01 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code 01 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, Liens for Fuel Use Tax arise under Section 1301 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 01 1982, Act 01 December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 ef. seq. (For decendants with date 01 death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P,S, Section 2485 - 101 ef. 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 lor Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). b LIENS FOR TAXES. PENALTIES AND INTEREST ~NERAL INFORMATION: Comoration 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 01 revival until paid. Inheritance Tax Liens are 'liens on real estate which continue until tax is paid. Personal Income Tax EmDlover WithhQ_ldina Tax Realty Transfer Tax Sales and Use,'Tax Liquid H,jels Tax. Fuel Use TaX Motor Carriers R08fl Tax and Motorbus Tax liens are -lie'ns upon the franchises as well as real ana personal property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary 01 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 01 record. >~. . ~, PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case 01 Real Property, In the office 01 the Prothonotary 01 the county in which the property subject to the lien is situated and (b) in the case 01 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 reffling 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: 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 resped to any tax if: (1) the liability is-satisfied, satisfaction conSisting of 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 after a lien 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 and/or penalties, and assessed and accrued interest up to the inter9'st -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.1. - 6% PER ANNUM (DUE DATE TO PAYMENT. DATE) C.I., G.R., CA, 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 DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. .3/4 OF1% PER MONTH OR FRACTION S. & U. .3/4 OF 1% PER MONTH OR FRACTION R.T.T. . 6"10 PER ANNUM INH & 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 DAILY INTEREST FACTOR 1/1162 THRU 12/31/82 20% .000548 111/63THRU 12/31/63 16% .000438 1/1/84 THRU 12/31/64 11% .000301 1I1185THRU 12/31165 13% .000356 1/1IB6THRU 12/31/86 10% .000274 1I11B7 THRU 12/31187 9% .000247 1/1IBBTHRU 12/31191 11% .000301 111192 THRU 12/31192 9% .000247 111193 THR!.J'.12131/94 7% .000192 111195 THRU 1'2131198 9% .000247 1I1199THRU12/31199 7% .000192 1/1/00THRU12131100 8% .000219 111/01 THRU 12/31101 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 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) !ffliliIII _ ~._"_.,_"",,,,."UL :". 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