The URL can be used to link to this page

Home My WebLink About99-04287No. 99- yaf ;, Civil Term i Court of Common Pleas Cumb. Co. REVK-159 ("5) REV000K9 BUREAU OF COMPLIANCE DEPT. 3BM6 NARRIBBURO. PA 1712M046 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF t?9Y o. qQ-4a$rT n TCrM 5J .? ! J rill 8: 22 PURPURA,SAL PcNP!:iYLd'•.gq 390 ALEXANDER SPRING RD CARLISLE, PA 17013-9129 -15Q,OO4Pd Gl1-4go(039 Rtknnl"A1 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.19175321000 Notice Date: June 21, 1999 Notice Number: 572-976.099-061.6 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 21087794 04-01-99 04-30-99 1 3,452.44 3,480.28 TOTAL: 3,452.44 3,480.28 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07.01-99 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 in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ? CL. y-o? SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE June 21, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS PURPURA,SAL NOTICE OF TAX LIEN tiled this day of m. LIENa"Ji 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 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.). 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). LIEN$EO$TAX P NALBE$ ANN jhjTEREST GENERAL INFORMATION: f&rmation Tax ions 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 lubber 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. Inheritance Tax ion are liens on real estate which continue until tax is paid. Personal Income Tax Employer Withholding Tax Realty Tian ier Tax -Ies and Use Tax Li uid Fuels T-x Fuel Use T-x h otor arriers Road T and Motorbus Tax (lens are (lens 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 QETHE_F.ILINQNO.TICE_FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Subject to the hen iscsituof the atednrd (b) io the case of personal Property, wh ether tangible or intangible, in the office of the Prothonotary of the County in which the property subject to lien is situated. AUTOMATICAEYLVAL QF_NOTICEAND-PRI4RR•Y of NOTICE GEI EAALAULE; 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 salished from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION; The Commonwealth does not maintain priority of lax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. S-EE; Act of December 12, 1994, P.L. 1015, No. 138. RELEASE9_F LIEN Subject t , such regulation as the Secretary or his delegate may prcribe, the Secretary ar his delegate may issue a certificate of release of any lieesn 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. E&EPTION• Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT. OF ACCOU 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. CS., F.F., C.L., C N.I. -ax PER ANNUM (DUE DATE TOPAYMENr DATE CL, O.R.. C. A., S.T. -er. PER ANNUM (DUE DATE TO PAYMENT DATE F U . E., G.P. M.I U PER MCNTH OR FRACTION (DPAYMENT UE DATE DTO PAYMENT DATE) P.LT., EM T. •314 OF 1% PER MONTH OR FRACTION 3,6 U. - 314 OF 1% PER MONTH OR FRACTION RT.T. -89. PER ANNUM INN a EST. -M PERANNUM LFT., FUT. -11. PER MONTH OR FRACTION M.C R.T. • 1% PER MONTH OR FRACTION O.F.T. -IM 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: DELINOUENr DATE INTEREST RATE DAILY INTEREST FACTOR 1111 82 THRU 120192 21S 000348 Xi54V 83 1/11 THRU 120193 89 . 1 . O 184 THnU 12011,94 •.. 1 11% 000301 1 85THRU 129195 1 000338 11188 THRU 120198 109. 0002]4 1n118] THRU 12019] eT. , 000274 11198 THRU 120191 113. . 000301 11192THRU 120192 99. . 00020] 1/1192 THRU 12019) ]9. 000192 111195 THRU 129198 89. M241 111199 THRU 120199 ]9. 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)