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Home My WebLink About99-03359-... ...?1•. i 1. 1` ' COMMONWEALTH OF PENNSYLVANIA VS DUDLEYS 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 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 1112.13 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 Estate Tax Act of 1982, Act of December 13, 1962, P.L. 1086, No. 225 Section 1 of. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants with date of death prior to December 13, 1982, lions 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 Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIM EORTAES. PENALTIESANDJNTIl GENERAL INFORMATION: QQ)pQration Taz Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens Upon the franchises and properly, both real and personal, 1vit611O1LLDIPJ.?01ji e% The tiling of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in lull force and validilywithout tiling of revival until paid. I0heIjlance T15.Ljens are liens on real estate which continue until tax is paid. Pelsitnal_Inc9s?Ian-Elnpley?WUhh?ld?g-?a1c.AeatY?lansletSax. &afgs aOdSlsa Iax.ltauiti?u?ls Taz Fuel U?s,ax.-Mci4LGauiets_RcadS?x a0d MGJplbus Tax lions are liens upon the franchises as wail 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 properly 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 of entry of record. PL AC E_OETHEf ILING. NOTiC1~EOR M 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 ollice of the Prothonotary of the county in which the property subject to lien is situated. AUTO MATICC_REVIYAL.0E_NQTJCEAN03A1091MIDE_C OTT GENERAL_AULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require reliling 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 properly 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_I°IEN Subject to such regulation asthe 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 it: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respell thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SE7TLEME19-O.FF ACCOUMT The "Total" column (Coluni for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions aril/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.. C N. I. V. PER ANNUM (DUE DATE TO PAYMENT DATE) C.I_ G, R., C.A.. S'T' •69. PER ANNUM (DUE DATE TO PAYMENT DATE) B.L.. N.E, G.P., M.I. _1% PER ANNUM (DUE DATE TO PAYMENT MONTH OR FRACTION DUED E DATE) PA P.UR YMENT DATE) ... P.1 T.. E.M.T. - 34 OF 1 PER MONTH OR FRACTION . • 314 OF % MONTH OR FRACTION FITU RT •C: PER ANNUM .EST. V. ANNUM LF - 1 PER MONTH OR FRACTION L.F.T.F.U.T. 1% T. , -1% °.PEfl MONTH FRACTION OF .. •169, PERA ANNUM UM 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 ONLY INTEREST FACTOR 111192 THRU 121182 20% 000548 1n103 THRU 121183 161 .000,139 11116. THRU 121181 119. ODJ301 111185 THRU 121185 139. 000356 111186 THRU 121186 104. .000274 111187 THRU 121187 99. .000247 111168 THRU 121181 11% .000301 111192 THRU 12MI M2 99. .DDO247 111193 THRU 121181 r. 000192 V1195 THRU 121189 94. 000247 111199 THRU 121189 r .000192 --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 lollows: INTEREST DEL NOUENT) X(DAILY INTEREST F CTOR) ER OF DAYS REVK-169(096)REVe000 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 200016 HARRISBURG, PA 171290916 FILED-OrFlCE 1 OF TL!c nr. .?r, "'yARY I3,R- 335q C i 99 AN -4 ftP 9' 46 TYnM ,. LLilVlla?l f?/',L,:U v(i???TY DUDLEYS PE-NII SYLVANA 829 STATE ST LEMOYNE, PA 17043-1539 $Q,aD,o uL-A RgRm Kii $13813 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1674535/000 Notice Date: May 18, 1999 Notice Number: 963.905-699.051-3 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 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21537806 04.01.96 06-30-96 1 0.00 252.47 SALES 21537806 10-01.96 12-31.96 1 0.00 252.84 SALES 21537806 01.01-97 03.31.97 1 0.01 187.08 SALES 21537806 04.01.97 06-30.97 1 0.00 151.28 SALES 21537806 07.01.97 09-30-97 1 0.00 173.66 SALES 21537806 10.01-97 1231.97 1 0.00 184.29 TOTAL: 0.01 1,201.62 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05.28.99 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 lion in 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) May 18, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE