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Home My WebLink About99-06592 No. 99-/s9.7 CIA Term i ?. f Court of Common Pleas Cumb. Co. -n4; i i I j 6 { E i? ' 1 REw4150(405IREvo50x0 II OF COMPUAKE DEPT 200N0 1NRNSOM. PA 171214MI *1 qq- I Svk COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ?1 rr r -?-IG[ 7? PCT WHITEHEAD WAY,MARY`I 247 RIDGEHILL ROAD NEW KINGSTOWN PA 17072 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.2870276A00 Notice Date: October 19, 1999 Notice Number: 355.983.199.101.4 To the Prothon2tary 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. & P 72 73 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 19435023 01.01.98 03.31.98 1 164.37 307.13 EMPL 19435023 04.01.98 06.30.98 I 169.60 313.04 EMPL 19435023 07.01.98 09.30.98 1 142.18 259.14 EMPL 19435023 10.01.98 12.31.98 1 100.80 166.61 TOTAL: 676.95 1,045.82 FILING FEE(S): 9.00 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 alien 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 Pannsyvania upon the taxpayer's property, real, personal, or both, as the use may be. !rte a.. %zt SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE October 19, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS WHITEHEAD WAY,MARY I NOTICE OF TAX LIEN filed this day of at IT, 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 Relorm Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section It 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 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. 9616). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1992• P.L. 1086. No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants with dale of death prior to December 13.1982. lions arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - lot 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 Molorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS.EORTAXES..PENALTIES AND INTEREST GENERAL INFORMATION: Cotpotalkin-Tax.Llens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and properly, both real and personal, WithnoJunheLn011Ce. 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. InheNanCeTax LIegS are bens on real estate which continue until tax is paid. EsEnnALlt=melaa<EmMoyeLWAbh014mg AL.Roalty fansteLlAx-Sales aod_UwJL% liquid- bets_ Ax.FueLUstJAL-MotgLCacnets Road_Tax and Ma1QLbLjSTax liens are liens upon the franchises as well as real and personal properly of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such properly 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 FILING NOTICE FORM PLACE OF FILING. The notice of ben shall be filed. (a) In the use of Real Properly, in the office of the Prothonotary of the county in which the property subject to the lien is situated and (b) in the use of Personal Properly, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to hen is situated. AUTOMATIC REVIVAL OF NOTICEAND_LRICHI YOFF110TICE GENERAL-RULE; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require Falling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in lull, 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 hens over any existing mortgages or liens which are properly recorded at the lime that the tax lien is filed. SEE 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 cerlihcate 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. EXCHEI)OPL' Interest on Corporation Taxes is computed shot a lien is paid. SETTLEMENT OF-ACCOUNT The'Total' column (Column 7) for each type of tax listed on this Notice of Lion 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. It payment or settlement of account is made alter 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. C L. CH1 •T PER AMAM(DUE DATE TO PAYMENT DATE) CI.0 R. C A. 6 7 • 64 PER ANNUM IDLE DATE TO PAYMENT DATE) a 1. N E. O P. M I •94 PER ANNUM (DUE DATE TO PAYMENT DATE) P u n • ri PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PIT. EMT •x'90F14PERMONTHORFAACNON S&6 •2,40F14PERMONTHORFRACNON PTT •M PER ANNUM INN a EST . 64 PER ANNUM LFT FUT • 14 PER MONTH OR FRACTION 'ACRT. • % PER MONTH OR FRACTION OFT •19% PER ANAM For all taxes that are originally due and payable on and after January I, 1982, the PA Department of Revenue will calculate daily interest on all lax deficiencies using an annual interest tale that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111!92 THRU 12'31112 204 000599 111163 THRU 12'31112 164 000479 ;,14 THRU 1313tH ; 114 000301 ! 195 THRU 12'31!95 to 000356 111'96 THRU t201116 101. 000279 x C THRU 12131117 I N 000297 v ine THRU 12a119; Ito 000301 1,1,92 THRU 12'3x92 9% 000267 1,x63 THRU 12!311" 74 00002 THRU 12!31,96 11 ,95 94 000247 xx99 THRU 12'1199 r4 .000192 ...Taxes that become delinquent on or before December 31, 1981 will remain a constant interest tale until the delinquent balance is paid ch. ...Taxes that become delinquent on or shat January 1, 1982 are subject to a variable interest that changes each calendar year. ...Interest 1s calculated as follows- INTEREST a (BALANCE OF TAX UNPAID) X(NUM8ER OF DAYS DELINOUENT) X (DAILY INTEREST FACTOR)