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Home My WebLink About99-03898 4 No. 94-3-Wf Civil Term AIW.Aa vs. I P??.?' lrraa3, pQr?? Court of Common Pleas Cumb. Co. REVK-150("5)REV000" BUREAU OF COMPLIANCE DEPT. 28MO HARRISBURa. PA 171290W6 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Te cV-'% r' BIGGS,ERNEST MASON PO BOX 3212 SHIREMANSTOWN, PA 17011-3212 16C?,L0a8 G-LA vaaol R? '8,N oa CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 26.15757631000 Notice Date: June 7, 1999 Notice Number: 012.720.499-060-2 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 ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21506114 10-01.98 10.31-98 1 732.00 894.78 TOTAL: 732.00 894.78 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 06-17-99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwea8h 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 in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. sate ?. ?-o?"? SECRETARY OF'nEVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE June 7, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS BIGGS,ERNEST MASON 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-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 decenZitts 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.). Liens for State, or State and Local Sales, Use an 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). LIENS Egg TAXES FIE ML1aS AND 16 oce GENERAL INFORMATION: Corocralion Tax ten seftlement (assessment) provided and are liens rupon the lfranchises Code rand Property, both real and personal, with no fLrnhe notes, 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 re vival until paid. Inherft rice Tax I ---?-?-= are liens on real estate which continue until taxis paid. Perso_ nal InS2me Tax molover Withh Idina T z Q and Use Tax Lmud FLels Tax F nI n? T I Motor Tax (tens are (lens upon the franchises az well as real andd Tax and personal property of taxpayers, but only after they have been entered an docketed of record by the Prothonotary of the county where such property rs 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. RACE of TME EILINQ_WMCE 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. AMMATTJSe EVIYAL QE OMIZeE-AND_PRIORITY OF NOTIC, F ice of Lien eau o atic I revived and According des ! not quire) raffling of the tNotiee 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. EX PTION• The Commonwealth does not maintain priority of tax liens over any existing mortgages or liars which are properly recorded at the time that the tax lien is filed. $a' Act of December 12, 1994, P.L. 1015, No. 138. RELEASE___DUU 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 will' respect to any tax lt: (1) the liability is 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. The'Total" SETLEMET OFACS 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 ad/or penalties, and assessed ad 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. O.S.,FF., C.L. CNA. -9% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. a L. RUR. .E -9% PER ANNUM (DUE DATE TO PAYMENT DATE) . G.P., M.I. -9% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R. P,LT.. EMT. -1% PER MCNTHOR FRACTION (DUG DATETO PAYMENT DATE) S. a U. '2`4 OF 1% PER MONTH OR FRACTION R.T.T .3'4 OF 1% PER MONTH OR FRACTION . -9%PER ANNUM NHe EST. -e%PERANNUM M,CR.F.U.T. -1% PER MONTH OR FRACTICN O. -1% PER MONTH OR FRACTION .FT T. -19% 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 INTERESTFACTOR 1n82 THRU 129182 1n83 THRU 12/3183 26% .000519 'rill' THRU 12!1,84 I/IMTHRU 128185 .000130 .OOW01 111196 THRU 128186 12% 11187 THRU 129187 19% .000369 000251 1n88THRU 129181 9% 1n 192THRU 12!182 11% . .0002!5 000301 1`1193THRU 129181 9% 7% .00024 I I185THRU 12918s IM199THRU 129189 9% .000192 .000207 --Taxes that become delinquent on b 000162 or efore December 31, 1 a constant interest rate until the delinquent balance is paid off. 981 will remain --Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that ch anges each calendar year. --Interest is calculated as follows: INTEREST= (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X(DAILY INTEREST FACTOR)