The URL can be used to link to this page

Home My WebLink About03-4927REVK-159 (12-01) REV000K9 DALE ! KAPLAN !NC 5607 HARKET ST CARP HILL PA 17011-q$2q COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2059879/600 Notice Date: September 7, 2003 Notice Number: 611-429-803-090-2 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 ceunty. 1 2 3 4 TAX TYPE ACCOUNT iD TAX TAX PERIOD PERIOD BEGIN END EMPL 13125042 10-01-02 '12-31-02 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 2,297.20 3,310.62 TOTAL; 2,297.20 3,310.62 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 09-17-03 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a rue 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 c~se may be. SECRETARY OF [~,'~NUE (OR AUTHORIZE~LEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 7, 2003 DATE COMMONWEALTH OF PENNSYLVANIA VS DALE ~ KAPLAN NO't'iCE OF TAX LiEN tiled this day of LIENS FOR TAXES Liens fur 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 Refurm 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 261 l-M, as amended. Liens for Fuel Use Tax arise under Section t3 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens fur 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 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 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 further 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 tax is paid. personal Inccme Tax. Employer Withholding Tax. Realty Transfer Tax. Sales and Use Tax. Liguid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises es we~l 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 THEFILING NOTICE 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. AUTOMATIC REVIVAL OF NOTICE AND PRIORI~'Y OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require raffling of the Notice by the Commonwealth. Any Notice of Lien tiled by the Commonwealth shall have priority to, and be paid in full, befure any other obligation, judgement, claim, lien, or estate is satistied 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 tiled. ,~EE: Act of December 12, 1994, P.L. 1015, No. 138. E~F glEN 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. SETFLEMENT 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 tiling costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or befure December 31, 1981, interest is imposed at the following rates. C.S., F,F., C.L, C.N.I, o 6% PER ANNUM (DUE CATS TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PER ANNUM (DUE CATE TO PAYMENT DATE) S.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.LT., E.M,T. - 3/4 OF I% PER MONTH OR FRACTION e. & u, - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. - 6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.O.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. thtersst is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DALLY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 1/1/83 THRU 12/31/83 16% .000435 1/1/84 THRU 12/31/84 11% .000301 1/1/85 THRU 12/31/85 13% .000356 1/1/86 THRU 12/31/86 10% ,000274 1/1/87 THRU 12/31/87 9% +000247 1/I/88 THRU 12/31/91 11% .000301 ---Taxes that become detinquent on or before December 31, 1981 will remain a constant interest rate until the deiinquant 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 fotiows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMSER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. DALE I KAPLAN INC 3607 MARKET ST CAMP HILL PA 17011-4324 AUTHORITYTO REMOVE LIEN FILEDINERROR COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 03-4927 DATE FILED: September 18, 2003 EIN: 23-2059879/000 NOTICE NUMBER; 436-053-404-010-7 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note, was tiled in error and desires that it be removed from the records thereof. AND you, the Prothonotary of said court, are hereby authorized and empowered, in the name and stead of the Plaintiff, to remove said Lien from the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 07day of January, 2004. Gregory C. Fait Secretary of Revenue Keith J. Richardson Director, Bureau of Compliance