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Home My WebLink About03-4382REVK-159 (8-01) REV000t(9 BURB. AU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 FRENCH~ ANNA H 500 FRONT ST ENOLA PA 17025-5217 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 128-52-0529/000 Notice Date: August 3, 2003 Notice Number: 521-470-803-072-9 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 /our county. 1 2 3 4 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END SALES 82369300 10-01-02 12-31-02 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 767.40 926.98 TOTAL: 767.40 926.98 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 08-13-03 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, tNTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsytvania upon the taxpayer's property, real, personal, or both, as the case may be. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE August3,2003 DATE COMMONWEALTH OF PENNSYLVANIA VS FRENCH, ANNA M NOTICE OF TAX LIEN filed this day of 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 Withhording 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 8t 12-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Secfion 261 l-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 Carriem 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 et. 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 et. 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 Mamh 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. PENALTIES AND INTEREST GENERAL iNFORMATION: Corporation Tax Lions provided under the Fiscal Code arise at the time of settlement (assessment) and are tiens 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 tiling of revival until paid. Inheritance Tax Liens are liens on real estate which continue unffi tax is paid. Personal Income Tax. Employer Withholdin~ Tax. Realty Transfer Tax. Sales and Use Tax. Liouid Fuels Tax. Fuel Use Tax. Motor 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 memhandise 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 FLUNG NOTICE FORM PLACE OF FILING: The notice of lien shall be tilod: (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 situatod and (b) in the case of Personal Property, whothor tangible or intangiblo, in the office of the Prothonotary of the county in which the property subject to lien is situatod. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notico by the Commonwealth. Any Notice of Lien tiled by the Commonwealth shall have priority to, and be paid in full, before any other obligafion, judgomont, claim, lien, or estate is safistiod from a subsequent judicial sale or liability with which the property may be chargod. EXCEPTION: The Commonwoalth does not maintain priodty 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. RELEASEOF LIEN Subject to such regulation as the Secretary or his delegate 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 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 'q'otal" column (Column 7) tor each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed addifions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or setUement 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. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE} C.I., G.R., C.A., S.T. - 6% PER ANN L,~M (DUE DATE TO PAYMENT DATE) B.L, N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO pAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO pAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. - 6% PER A~NUM LF.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R T. - I% PER MONTH OR FRACTION O.F.T. - 18% PER ANNLFM For a~l 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 dally basis et the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .00054B 1/1/83 THRU 12/31/83 16% .000438 1/1/84 THRU 12/31/84 11% .000301 1/1/86 THRU 12/31/86 10% .000274 1/1/87 THRU 12/31/87 6% .000247 1/1/88 THRU 12/31/91 11% .000301 1/1/82 THRU 12/31/82 6% .000247 1/1/83 THRU 12/31/84 7% .000192 1/1/85 THRU 12/31/98 9% .000247 1/1/99 THRU 12/31/89 7% .000192 1/1/00 THRU 12/31/00 8% .000219 1/1/01 THRU 12/31/81 9% .000247 II1/02THRU 12J31/02 6% .000164 ---Taxes that become delinquent on or before December 31,198t 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 caalulated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)