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Home My WebLink About99-03372No. O9. 337a CIYII Terra i VS. Court of Common Pleas Cumb. Co. ?r REVK-169 (6-06) REV000101 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 260"6 MARI9BUR0, PA 17126-0946 BLED-CITIC`: (,F TL!- :.- It I„t,, , n CERTIFIED COPY OF LIEN ?o. OR - 3'?? a C f?N! 1?1 99 JUN -4 W10:02 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, uL CLtviiiLri'v':; i (iliVTY PENNSYLVANIA GLAMOUR NAILS COLONIAL PARPtI \ `I'Ll4.NllA EIN: 26.17903391001 PO BOX 127 Notice Date: May 23, 1999 MECHANICSBURG, PA 17055-0127 Notice Number: 469.870.699-051.8 w I,-) To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, them is herewith transmitted a certified copy of a lien to be entered of record In your county. q.uo zd Q -dA X43 12.0 SHOP 1 2 3 4 5 6 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 19027952 10.01.97 12.31-97 1 159.60 297.08 EMPL 19027952 07.01.98 09.30-98 1 278.60 458.00 EMPL 19027952 01-01.99 03.31-99 1 149.80 165.73 TOTAL: - 588.00 920.81 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 06-02.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and coned copy of a lion against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due Irom such taxpayer and whioh, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor c (the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.. SECRETARY OF 'REVENUE (OR AUTHORIZED DELEGATE) May 23,1P99 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS GLAMOUR NAILS COLONIAL PARK NOTICE OFTAX LIEN filed this day of at m. LIE?1? F9ESAXE$ 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. Uens 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. Lions for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Lions for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 at. 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 at. seq.). Uens 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. Lens for Motorbus Road Tax arise under Chapter 99 of PA Vehicle Code, (15 PA C.S. 9815). LIENS FOR TAXES EENALTIFS AN I ffM GENERAL INFORMATION: t&Jporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the Iranchises and property, both real and personal, with De further notice The filing of a Notice of Lion with a county Prothonotary is not a requisite, and the lien remains in full farce and validity without filing of revival until paid. Inheritance Tax Llenc are liens on real estate which continue until taxis paid. Personal Income Tax. Employer W thholdilaJaLReafty Transf? and U;tglax l isuid Fuels Tax. Fuel Ilse Tax. Molo. -Game rs Road Tax 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 priority from the date of entry of record. PLACE OF THE FII rNG 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 REVIV L DE NOTICE AND PRIORITY OF MQMCI I N RA RULr According to the Fiscal Code, the Notice of Lion is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall Nave 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 rat maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. &EE; Act of December 12, 1994, P.L. 1015, No. 138. R A OFLIF Subject to such regulation as the Secratary or his delegate may prescribe, the Secretary or his delegate may issue a certlticate of release of any lien imposed with respect to any tax it: (1) the liability's satisfied, satisfaction consisting of payment of the amount assessed togetherwith 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. 50111MEMIDQU O rh 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 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. . a% PER ANNUM (DUE DATE TO PAYMENT DATE C.L. G.R., C.A., S.T. •6%PERAMWM(DUE DATE TO PAYMENT DATE/) P.U.R.. N.F. O,P., M.I. - 1% 6% PER ANNUM E DATE TO PER MONTH OR FRACTION (DUE DA E TOPAYMENT DATE) P.I.T.. EM.T. • v! OF 1% PER MONTH OR FRACTION S.a U. • 94 OF 1% PER MONTH OR FRACTION R.T.T. 0% PER ANNUM INN a EST. • 6% PER ANNUM LF.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.7. -1% PER MONTH OR FRACTION O.F.T. •1B% 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: DFUNOUENTDATE MEREST RATE DAILY INTEREST FACTOR 1 nre2THRU 12m1Bt 20% OW3/4 111167 THRU 12n1n7 161: 000176 OD THRU 12 11% 0701 W M 185 THRU 125I145 III 17% . 000758 1111/86 THRU 12n1168 10% . 000271 1(118?THRU 12m B% . M1 M1 THRU 1 211 1 11% .000201 I 92 M2 n1 THRU 12/3 1 P% 000701 IMIU 1nre7THRU 7% .090201 n/95THRU IM1198 ne 1 12n 1% .000142 ON192 111/99 THRU 17A1nB 0% .000242 --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)