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Home My WebLink About99-06046 No. _ 94- 4of116 Civil Term vs. r Court of Common Pleas Cumb. Co. i f REVK-169 (496) REVMKD BUREAU OF COMPLIANCE DEPT. xeo9ee RARRISBURO, PA 17128- 6 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE C)4(.o C"- t c• 3G BLYSTONE,RON PO BOX 127 MECHANICSBURG PA 17055-0127 ?9•oo pa Cu A q:20ua PA 8Lo311 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.1732635/000 Notice Date: September 28, 1999 Notice Number: 319-991.799.092.3 r 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 TAXTYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END SALES 22335146 01-01.99 01.31-99 n SALES 22335146 02.01-99 02-28-99 Fii SALES 22335146 03-01-9 SALES _, AL: 5,818.30 7,242.40 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 10.08-99 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. SECRETARY OF REVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 28. 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS SLYSTONE.RON 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 1 ! 12-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 Acl. 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 et. 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 4,197 1, 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). LIECLS?QRTAXES,P?NALIlES AND INTEREST GENERAL INFORMATION: Corporation Tax Liells 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 illijb 1f1eL0v119g. The tiling of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in lull force and validity without filing of revival until paid. Inheritance Tax Lien= are liens on real estate which continue until taxis paid. Personal Income Tax EmpfoyEf_b'iII)hnldi0g Iax?RealtylTa05fersax._Sales and U e Tax iquid Fuels Tax Fye Slss?a%._MDIV Oa f es ROad-Taund 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. P_LACE_OF_THE.FILINGNOTICEFOHM 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 munly in which the property subject to the lien is situated and (b) in the use 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. AUTOMAT"EVJYAL_OFNOTICEANDPAIOH(D E-NQM-E GENERAL.-RULE; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require Wiling of the Notice by the Commonwealth. Any Nolice 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 salisfied from a subsequent judidal sale or liability with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax hens 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-CIF-LIEN Subject to such regulation as the Secretary or hisdelegate 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 satislied, 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 laxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The'Total' column (Column 7) for each type of laxlisted 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 dale 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 F. C. L. C N. I. -e1. PER ANNUM (DUE DATE TO PAYMENT DATE) C.I.GR.CA. ST. - n PER ANJUM(DUE DATE TO PAYMENT DATE) D L. N E. G P.. M. I. V. PER ANNUM (DUE DATE TO PAYMENT DATE) P U R. - 1% PER MONTH OR FRACTIM(DUE DATE TO PAYMENT DATE) P.IT.. EMT. -314 OF 1% PER MONTH OR FIwC11ON S 6U. -340FI%PERMONTHORFPACTION R T.T. . 61, P=R ANNUM INN& EST. -r PER ANNUM L F.T. F.U T. -1% PER MONTH OR FRACTION IA CRT. - 1% PER MONTH OR FRACTION O F.T. - IBS. 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: DEUNOUENT DATE INTEREST RATE DAILY INTEREST FACTOR 11 192 THRU 12131182 20'w .0005,16 111163 THRU 12131163 1P. 000456 111161 THRU 1213194 11% .000301 111,85 THRU 12,31185 101. 000356 1 nr86 THRU 12,31186 101. .000274 r1r I87 THRU 120197 101. .00020 113166 THRU 1201191 M 11% .000301 1g92THR '3192 Y 00020 11193 THRU 12,311" T ooo162 111,95 THRU 12,31,96 9% 00020 111,99 THRU 12131,99 71. 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)