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Home My WebLink About99-03137 1 NO CMI Tom , •?1 O A.. ?IsYB Court of Common Pleol Cumb, Co. 4 i REVK-150 ("5) AEV0000 BUREAU OF COMPUANCE DEPT.2e0Ma 11ARRISBURG, PA 1711114M, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE LEININGER,TERRY L 6384 BRANDY LN MECHANICSBURG, PA 17055-2832 aC1.11JDP 6 cuts R?Kt tl Rat Rht ,, CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.2210448/000 Notice Date: May 12, 1999 Notice Number: 468.993.099-050.7 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 21515917 11.01.98 11.30-98 1 0.00 88 53 SALES 21515917 12.01-98 12.31.98 1 381.86 . 609.31 TOTAL: 381.86 597.84 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05.22.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, cortilies this to be a true and correct copy of a lien against the above named taxpayer tot 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 n favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be, SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 12.1999 DATE COMMONWEALTH OF PENNSYLVANIA VS LEININGERJERRY L NOTICE OF TAX LIEN filed this day or at M. LIENSF9fi.IAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 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 13 of 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 att seq.. 72 PA. 1C S. A. Act of Section 11701 December seq. (For decendantNo. 225 s with date Section of death prior to Deoomber 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 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 Chaplet 98 of PA Vehicle Code, (75 PA C.S. 9815). UU61OR_ TAXES !El4ALTIESANDINMEST GENERAL INFORMATION: Seg=ratiOn dX115fl@ 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 I r1bQrJtulipe, The filing of a Notice of Lien with a county Prothonotary is not a Tequiste, and the lien remains in lull force and validity without filing of revival until paid. Inheritance Tax ienc are liens on real estate which continue until taxis paid. PSl90n Income Tax molover pldina Tal(?ggaByJra lQr Tax S;kI?S 9pd UsA Tax I iDUIliL•uels Tax. FupLUsg•7ax.,Mp1pLCa[IjBLS?pdCLjex and Mptprbus 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 hen has priority Irom the dale of entry of record. PIL ACE_QETNE_FJLINQ.NOIICE_EORM PLACE OF FILING: The notice of lien shall be filed: (a) In the wso 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 properly subject to lion is stuatad. A,USOMATIUEY]YAL_QENOSI9EAN"j3toBQYQF NopQE GENEBALJ3ULE; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lion 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. EXGE2SI9NJ 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 lion is filed. SEE; Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OFf1IEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certticate of release of any flab imposed with respell to any tax if: (1) the liability rs 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. SZ1.EMENT OF Af&0UhT The'1'otal" oolumn (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 31, 1981, interest is imposed at the following rates. C.S., F F., C.L., CN I. - 65. PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., OR., C.A., S.T. -61 PER ANNUM (DUE DATE TO PAYMENT DATE) a. L.. N.E., G.P., M.I. •61 PER ANNUM (DUE DATE TO PAYMENT DATE) PAR.. -1% PER MONTH OR FRACTION to UE DATE TO PAYMENT DATE) P.A.T., EMT. - 311 OF 11 PER MONTH OR FRACTION S.a U. - 311 OF 1% PER MONTH OR FRACTION FIT.T. •61 PER ANNUM NHe EST. •61 PER ANNUM L.F T., F.U.T. • 11 PER MONTH OR FRACTION M.C AT. • % PER MONTH OR FRAMION O.F.T. -I R.. 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: DELINOUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1192 THRU 125192 265 1(1163 THRU 129193 , IDb 5% OSA OO 0540 1MIU THRU 125191 1 00 1 /195 THRU 125195 111 006331 11186 THAU 125196 131 003356 11197 THRU 125197 p 000271 1n/A8THRU 125191 115 001277 to/P2THRU 125192 . 111 000147 M30 in92 THRU 125191 T 1 IA195THRU 125196 PS. 000142 1nlAD THRU 125194 , 71 000267 030142 --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. --Intemst is calculated as follows: INTEREST - (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)