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Home My WebLink About99-07730.. . ??M IYM?^' i 1 No. 9V • ».34 Civil Terni Vs. } -Ale edr, ? l and Av-?J r, Court of Common Pleas Cumb. Co. !t .. I w.' ;$e' .ti ?r i .' i .I. i i I) ? Ir ,rl i t r 1 REW-100 (0-09)REVOW" BUREAU OF COMPLIANCE DEPT. 280819 HARRISBURG. PA 17128-0W 8 `1`1 7'736 IfCIft' . A & K PERSONAL 24 HELLAM DR MECHANICSBURG COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE i CERTIFIED COPY OF LIEN:: :: •J"/': ! COURT OF COMMON PLEAS OF I I NTY TOUCH COMML RESID__ PA 17055-6162 CUMBERLAND COU , _ :I PENNSYLVANIA EIN: 23.2914294/000 Notice Date: November 27, 1999 Notice Number: 291.524.299-112.2 epmMFw y.?//?..SrlY? To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania. there is herewith transmitted a certified +l l copy of a lien to be entered of record in your County. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 90116840 10.01-98 12.31.98 1 38.32 90.50 SALES 80900358 01.01.98 03.31.98 1 0.00 124.90 TOTAL: 38.32 215.40 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 12.07.99 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 EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE November 27, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS A 8 K PERSONAL TOUCH COMML RESID NOTICE OF TAX LIEN filed this day of at M. RLN0E MEEILIfARQ ICE_F_QHM 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. AULQAtUIC9EYLYAL of QBgE AND PRIQWY-Of RQTKE SaENERAL RULE, 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 liability with which the property may be charged. EXCEPTION: 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. S_M Act of December 12, 1994, P.L. 1015, No. 138. 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 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). Uens 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 et. seq., 72 PA. C.S.A. 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 Stale 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 FOR TAXES fML7IErLAN12JKMHF_ST GENERAL INFORMATION: Corporation Tax_Lien 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 real estate which continue until tax is paid. Personal Income Tax Emp(pyer Wthhclding Tax Remy Transfer Tax Sales and Uso Tax. LiOUIdBIeIs T-x FLaI Use T-x MOtOf C.'Rlers BWd Tax and Motoruus Taz 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 inthe ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. Subject to such regulation as the Secretary or his delegate may prescribe, the Secrelary or his delegate may issue a cenilicate 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 after a lien is paid. SETTLEMENT OF 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 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. CN.I. . 6X PER ANNUM DUE DATE TO PAYMENT DATE) C.A., O R.. C.A.. S.T. •69: PER ANNUM3DUE DATE TO PAYMENT DATE) B.L.. N.E. D.P.. M.I. •6%PER ANNUM DUE DATE TO PAYMENT DATE) P.UR.. -1% PER MONTH OR FRACTION (D UE DATE TO PAYMENT DATE) P.I.T.. EMT. • 514 OF 1% PER MONTH OR FRACTION S.AU. • 314 OF 1% PER MMH OR FRACTION R.T.T. •69:PERANNUM NH A EST. -MPERANNUM LF.T.. F.U.T. • 1% PER MONTH OR FRACTION MC.R.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: DEUNOUENT DATE MEREST RATE DAILY INTEREST FACTOR 111182THRU 12!!1412 20% .000548 111te3THRU IMIM2 161 .000458 tn18/THRU 1201414 11% .000501 IMM5THRU 12nIM5 15% .000358 1x186 THRU 1201416 l0A .000274 inter THRU 1201417 9% .000247 1n199THRU 12CIMI 11% .000201 in192 THRU 120192 99: .000247 tnM THRU 1201414 71. .000192 11U95THRU 1X1410 91. .000247 111199THRU 1X109 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 I, 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)