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Home My WebLink About99-04936No. - aril Term REVK-159 ("a) REV0000 n10 BUREAU OF COMPLIANCE DEPT. 290We HARRISBURG, PA 171204W! COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ,r n c'L; T' . - .0 49Y ' lq3U C,? 99 AUG I G AM 11: 18 -remcu?a COLIM LILLIE INC PENNSYLVANIA 39 HEISERS LANE CARLISLE. PA 17013 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-19736401000 Notice Date: July 13, 1999 Notice Number: 095-621-099-070.8 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. ffi4.a? ad C" GcA-d1 4n?793 R-* R41.340 1 2 3 4 5 6 7 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 12771002 07-01-96 09-30-96 1 2,487.38 4,980.67 EMPL 12771002 01.01.97 03-31-97 1 0.00 2,144.76 EMPL 12771002 0401-97 06.30.97 1 0.00 2,060.10 TOTAL: 2,487.38 9,185.43 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07-23.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonweahh 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. ?Li CL. SECRETARYOF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDINGOFFICE July 13, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS LILLIE INC NOTICE OF TAX LIEN filed this day of at IT. 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 Really Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, 72 P.S. Section 8112-0, 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.SA. 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 Loral 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). GENERAL INFORMATION: Corporation Tax iens 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. Inheritance Tax Liens are liens on reel estate which continue until taxis paid. Personal Income Tax. IEmplover M! nc Tax Reaitv Trnsfer T-x Sales and Use Tax I Ijtl FLeI= Tax Tx Motor C°rrie 'd T- 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 IAIO NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case or 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. AIrTnYATN` OPV1VAr rte urvrrnv •un ns,ne.ev K un.,n? GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notioe 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 properly may be charged. EXCEPTION The Commonwealth does not maintain priority of tax fiens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed SEE: Ad 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 certif icate of release of any lien imposed with respect to any tax 8: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs In rasped thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The 'Total" Column (Column 7) for each type of tax listed on this Notice of Lien oompr'ses the balance of Tax Due (Column 6) plus assessed additions andlor 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, CN.I. - M PER ANNUM (DUE DATE TO PAYMENT DA C.I.,O.R.,C.A..S.T. - M PER ANNUM (DUE GATE TO PAVMENf OAf 9L., N.E, O.P., M.I. -M PER ANNUM DUE DATE TO PAYMENT DATE P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.IT.. EM.T. •W4 OF 1% PER MONTH OR FRACTION sib. •34 OF 1% PER MONTH OR FRACTION 0.T.T. -6% PER AMIUM NHa EST. -M PER ANNUM LF.T.. F.U.T. -1% PER MONTH OR FRACTION M.C.A.T. -1% PER MONTH OR FRACTION O.F.T. -18%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: DFUNOUENT DATE MEREST RATE DAILY INTEREST FACTOR 1 n32THRU 1213132 20% .000648 1n33THRU 123133 16% ,000{38 1 n M THRU IWI e1 11% .000301 1n 185 THRU 1231= 13% .WW58 1nn86THRU123136 t0% .OW274 tn37THRU 123137 9% .000247 1n38THRU 123131 11% .000001 1 nn92THRU 123192 9% .WO247 IM193THRU 1T319/ 7% M192 In95THRU IMIMS 9% .000247 Innis THRU 1231,99 7% MIN --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 OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X(DAILY INTEREST FACTOR)