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Home My WebLink About99-03517 No. O 4F- Grit Term vs. Court of common Pleas Cumb. Co. I, ?I t REVV113e(e43) REVOOOO COMMONWEALTH OF PENNSYLVANIA BUREAU OF COMPLW40E DEPARTMENT OF REVENUE DEPT. 20 MO HARRISBURG, PA 17128LNe Cis ,-,'•-1'. "r I\ CERTIFIED COPY OF LIEN Q O Iq- J? I 1 Lt ?5 s? jl i •; , , - H 3:22 COURT OF COMMON PLEAS OF T?nrn CUMBERLAND COUNTY CL'!,1c:;1,•;;. (;;;?,?(Y , PENNSYLVANIA GREENBERG & COMPANY P C P?Ni`:Sl'L'JiydS4 EIN: 26.1740870MOO 3314 MARKET ST STE 304 Notice Date: May 24,1999 SUITE 304 Notice Number: 976-018.999.061.9 CAMP HILL, P A 17011-44 64 ti 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. 89,ox Cu34 goO3q EH 1718 t 2 3 4 TAX TYPE ACCOUNTID TAX TAX 6 EVENT 6 TAX 7 PERIOD PERIOD NUMBER DUE TOTAL DUE BEGIN END EMPL 18169609 07.01.98 09.30-98 1 9 44.04 1,363.33 TOTAL: 944,04 1,363.33 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 06.03-99 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 lien m favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the ease may be. SECRETARY OF EVE?? (OR AUTHORIZED DELEGATE) May 24, 1999 DATE PART 1 • TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS GREENBERG 8 COMPANY P C NOTICE OFTAX LIEN filed this day of at in. LIENS FOR TAXES (Jens 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 346 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Really 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 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 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. (Jens for Motorbus Road Tax allse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). GENERAL INFORMATION: Corporation 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. Inhoritance Tax Liens are liens on real estate which Continue until tax is paid. Personal Income Tax Emnloyer Wahholding Tax Really Transfer T••x Sale and Use Tax Llalid FLels Taz Fuel U e Tax Motor C-rrier 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. l?LACE O_ _ FTHE MjNg 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 REYLVAL OF NOTICE ANl2PRlowrtv Q Q=E GENERAL RULE 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 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. EXCEPTIQN; 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 respect to any tax 11: (1) the liability is satisfied, satisfaction consisting of paymentorof the amount assessed together with all interest and costs in respect thereof; (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a hen is paid. SETTLEMENT OF ACCOUNT The'Total' wlumn (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.R.C.L.C.N.J. •e%PER ANNUM (DUE DATE TO PAYMENT DATE C.L. G.R., C.A.. S.T. • 9%PER ANNUM (DUE DATE TO PAYMENT DATE S 6.L., N.F. G.P., M.I. -6%PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTION( DUE DATE TO PAYMENT DATE) P. IT.. EMT. • 34 OF 1% PER MONTH OR FRACTION S.a U. •34 OF 1% PER MONTH OR FRACTION R.T.T. -ft PER ANNUM NH A EST. -e%PERANNUM LF.T.. F.U.T. • 1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION O.F.T. 10% 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: DEUNOUENTDATE INTEREST RATE DAILY INTEREST FACTOR 1 1192 THRU 12!192 20% .000Ste t 11/93 THRU 120193 10% .000/39 11191 THRU 124191 11% .000301 1 n95THRU 129195 10% .000359 1 n98 THRU 129196 IM M274 in1e7THRU 129191 9% .00020 4 MOTHRU 12!191 11% .000301 92THRU 123192 9% .00020 11193THRU 121191 ]9: .000192 111/95THRU 129199 9% .00020 In 9THRUIM"9 T% .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 follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)