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Home My WebLink About99-07225I r...^1 REW-159(9.95) REVa99x9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 299W! HARRISBURG, PA 171294)94E CERTIFIED COPY OF LIEN PILC13 Grfi 99- 72 5 Ci??(? GF t'1 z, . f C7rV?Y COURT OF COMMON PL§j%PF _ Ai i I I (: CUMBERLAND COUNTY, PENNSYLVANIA GLAMOUR NAILS COLONIAL PARK PO BOX 127 MECHANICSBURG PA 17055-0127 49.OO I ?L (7 9zP6 7 CUPAD-11'- 4NU .,JUI I EIN: 25.1790339/001 PENH JSY12\1 IA Notice Date: November 21, 1999 Notice Number: 590.836-199.111.6 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 TAX 4 TAX 5 EVENT 6 7 TAX TOTAL TAXTYPE ACCOUNT ID PERIOD PERIOD NUMBER DUE DUE BEGIN END 60 382.82 362 EMPL 19027952 07.01.99 09.30-99 1 . 60 362.82 362 TOTAL: . FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 12.01-99 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, or both, as the case may be. ADDITIONS or PENALTIES is a lien in favor of the after demand for of Pennsylvan thereof, upon the taxpayer's property, real, such Commonwealth o t 1a. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) November 21, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS GLAMOUR NAILS COLONIAL PARK NOTICE OFTAX LIEN filed this day of at IT. HENS 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 Wdhholding 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 el. seq. (For decandants with date of death prior to December 13,1982, liens arise underthe Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 at. seq.). Liens for Slate, 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). I IFNS FOR TAXES PENALTIES AND IEREE GENERAL INFORMATION: t1,Coration Tax Liens 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 ludher notice. The tiling 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 real estate which continue until taxis paid. Peron I Income T x Employer Wdhholdin x Realty Transfer Tax Sales a Tex LiDLid FLals Tex FLeI Use T-x or Carriers Road Tax 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 OFTHE.EJL(dG_[iOTICE FORM 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 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. AMMAnQ-HEW.AL OERQnGE AND PRIO M OF NOTICE GENERA RILE; 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 satisfied from a subsequent judicial sale or liabilltywith which the property may be charged. FXCE P TION• 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. 138. RF1 EASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a wrlificate of release of anylien 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 respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. EMEmm ACCOUNT 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 lace 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.C.N.I. •6Y, PER AMIUM(DUE DATE TO PAYMENT DATE) C.I., G.R.. C.A., S.T. • 61: PER ANNUM (DUE DATETO PAYMENT DA; B.L. N.E. D.P.. M.I. • M PER AM+UM(DUE DATETO PAYMENT DATE) P,U,R,. .1% PER MONTH OR FRACTION (DUE DATETO PAYMENT DATE) P.I.T.•EM.T. • Y4 OF 1% PER MONTH OR FRACTION S.a U. -T4 OF 1% PERMONT14OR FRACTION R.T.T. • 6L PER ANNUM INH a EST. •61. PER ANNUM LF.T.. F.U.T. •1%PER MONTH OR FRACTION M.C.R.T. •t% PER MONTH OR FRACTION O.F.T. •181. 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 PATE DAILY INTFAEST FACTOR 111182 THRU IW1/82 20 .900519 000438 1/1185 THRU 12/51189 . 000001 1/1194THRUf2l91194 111' . 000519 1/1185THRU 12181185 1T: . .000214 inm6THRU C 11186 9R .000247 1I1187THRUIV,1187 115 .000901 111188 THRU 12/01/91 . 11IM2 THRU IWIN2 .000102 1II180THRU12181/W ? .000247 t11195THRU 12181me 7% 00247 . 111199THRUIVII199 ---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)