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Home My WebLink About99-06587 No. 99-? Heil Term 0 ' &MAL VS. Court of Common Pleas Cumb. Co. i 1 i i i iI i REVI(•151(405) REVeoexl BUREAU OF COMPt1ANCE DEPT. 210M1 INRRIeBURO, PA 17121-0141 it qj - Lt'( COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE FIi 2: iQ TAMDOT HOMECARE OF HARRISBURG 1011 MARKET ST LEMOYNE PA 17043-1414 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.2272088A00 Notice Date: October 19, 1999 Notice Number: 356.028.599.101.4 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. , P737L, 1 11 2 3 4 6 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 13931514 10.01.97 12.31.97 1 1,124.66 1,976.78 TOTAL: 1,124.56 1,976.78 FILING FEE(S): 9100 INTEREST COMPUTATION DATE: 10.29.99 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 Iherein 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. ! . Q. %Zl SECRETARY OF 'REVENUE (OR AUTHORIZED DELEGATE) October 19, 1999 DATE PART 1 • TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS TAMDOT HOMECARE OF HARRISBURG NOTICE OF TAX LIEN filed this day of at M. LIENS.EORTAXES 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•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 dewndants 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). LIENS-EOfllAXES.PENALTIES AND IhITEhEST GENERAL INFORMATION: QwmallonsaxLtens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and properly, both real and personal, WI1h-nOAulheLn09Ce: The filing 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. IOhitManct_TaKLiens are liens on real estate which Continue until lax is paid. PenionaLlntomftsax._Employ(tLWithtloldmglax. AealtylfansfeLTax-Salos af>d Use?ax L quid EuelslaA fyeLUsesax MolocCauiecsAoadsax and MDlofbuslax hens 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 hen has priority from the data of entry of record. PLACE-OF-THF FILING-NOTICE-FORM PLACE OF FILING: The notice of hen 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 Properly, whether tangible or intangible, in the office of the Prothonotary of the county in which the properly subject to lien is situated. AUTOMATICAEVIVAL-OFF NQTICEANDPAIORfDLOEHOTICE GENERALSIULE: 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, hen, or estate is satisfied from a subsequent judicial sale or liability with which the properly may be charged. EXCEnQU 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, SEE: Act of December 12, 1994, P.L. 1015, No. 139. RELEASEOFAIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cerllficate 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 alter a lion is paid. SEITLEMENLOEACOOS)NT 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 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. CS. FF. CL. CNI •6t PER ANI.l(DUE DATE TO PAYMENT DATE) C I..G R. CA, ST • 63. PER AN1Ul(DUE DATE TO PAYM ENT DATE) 2 at. NE.GP,MI • 6% PER ANNUM (DUE DATE TO PAYMENT DAT P u n • 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PIT.EMT. • 34 OF 1% PER MONTH OR FRACTION sau • 39 OF 1% PER MONTH OR FRACTION ri T.T •6% PER ANNUM INN A EST • M PER ANNUM LFT FLIT • 1% PER MONTH OR FRACTION MCAT • 1% PER MONTH OR FRACTION OFT •1P. PER ANILM 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: DELINOVENT DATE INTEREST RATE DAILY INTEREST FACTOR 11112 THAU 121112 20% 000318 111,23 THRU 12'];23 16\ 000128 1„9/ THRU 12'3111 tit 000]01 1,125 THAU 12]1, 15 tri .000330 U;96 THRU 13 3196 10% 000274 I,1,87 THRU 12']11• V. 000247, In12 THAL 12v1 rot 11% 000301 111,92 THRV 12,31,42 9+. 000247 lr;p] ;IV I THRU it']iro1 7% 000192 12,31ro2 9% 000247 nt99 THAU t2'31,90 7% 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 a (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)