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Home My WebLink About99-04158 No. _ 99- eo ? g OvIl Term _ vs. Court of Common Pleas Cumb. Co. REVK-139 ("s) REvowK9 BUREAU OF COMPUANCE DEPT.980948 KARRISBURG. PA 171484948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE RILED-OFFICE ..:? ; p, 7Ai9Y OF T-7 o. qq- 5g C ? 9?2rm 99 JUL -8 V. 9: 00 CUMSER" Pau P-13ulm WHITER WILLIAM PENNSYLVANIA 526 E MAIN ST MECHANICSBURG, PA 17055-6513 116q -00 0 C?$1 4ns?,r, R-.fA Sa?531 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.1861368/000 Notice Date: July 5, 1999 Notioe Number: 051-004.999-063-0 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. 1 2 3 4 5 6 7 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21091494 04-01-97 04.30-97 1 0.00 591.80 SALES 21091494 06.01-97 06-30-97 1 0.00 1,394.99 SALES 21091494 09-01-97 D9.30-97 1 0.00 1,688.22 SALES 21091494 11.01-97 11-30-97 1 0.00 1,490.13 SALES 21091494 12.01.97 12-31-97 1 0.00 1,004.76 SALES 21091494 01-01-98 01.31.98 1 0.00 1,208.64 SALES 21091494 02.01-98 02-28-98 1 0.00 1,199.42 SALES 21091494 03-01.98 03-31-98 1 0.00 1,021.79 SALES 21091494 04-01-98 04.30.98 1 0.00 907.41 TOTAL: 0.00 10,507.16 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07-15.99 The undersigned, the Secretary of Revenue for 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 in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ?!! a.. %;:'t SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE July 5, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS WHITER WILLIAM NOTICE OF TAX LIEN filed this day of at IT. LIENS FOR TAXU 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. Lions 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 et. 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 of. 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). LIENS FOR TAXES PENALTIESAND WJERE_Ss GENERAL INFORMATION: Coloration 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 validitywithout filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Employer Withholding Tax Realty Transfer Tax Sales and Use Tax. Liquid Fuels Tax. Fuel Use Tax Motor Carriers 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 QF_TNE_FJLING-KQTTJgE EQ9M 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. AUTOMATI(?RE?j{L_OF NOTICE AND PRIORRY OF NOTICE 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. ENEPJ1QM* 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. $EE; 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 if: (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" 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 atterthe 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., CAA. -69: PER ANNUM (DUE DATE TO PAYMENT DATE G.R, CA., S.T. J -6% PER ANNUM (DUE DATE TO PAYMENT DATE B.L. N.E.. G.P. .M.I. -e% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. •1% PER MONTH OR FRACTION (DUE DATETO PAYMENT DATE) Pt T.. E.M T. -314 OF 1% PER MONTH OR FRACTION S. a U. - 314 OF 1% PER MONTH OR FRACTION R T.T. -6% PER ANNUM INN8 EST. 6% PER ANNUM L F.T., F.U.T. 19: PER MONTH OR FRACTION MCAT. - 1% PER MONTH OR FRACTION O.F.T. -169. 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 INTEREST FACTOR 1/1/82THRU12n192 20".: .000548 1/1183 THRU 12n 193 169: .000138 1/1194 THRU 121194 11% .000301 1 ZTHRU 120195 1T.. 000356 111186 THRU 129196 109: .000274 1/1087 THRU 123197 9% .000247 11108 THRU 121191 11% 000301 111192 THRU 1241192 .W247 11193 THRU 1243191 .000192 11195 THRU 121199 99: .000247 111/99 THRU 1241199 .000182 ---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)