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Home My WebLink About03-4930ROBINSON,EDGAR 5 N HANOVER ST CARL[SLE PA 17015-$01q COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2180622/000 Notice Date', September 7, 2003 Notice Number: 611-381-503-090-2 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 county. I 2 3 4 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END SALES 21144212 08-01-99 08-31-99 SALES 21144212 09-01-99 09-30-99 SALES 21144212 10-01-99 10-31-99 SALES 21144212 11-01-99 11-30-99 SALES 21144212 12-01-99 12-31-99 SALES 21144212 11-01-97 11-30-97 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE I 433.96 578.54 I 627.73 833.21 1 838.28 843,15 1 579,22 762.01 1 1,015.52 1,329.44 1 0.00 20,55 TOTAL: 3,294,71 4,366,90 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 09-17-03 The undersigned, the Secretary of Revenue (or an authorized delegate) o1 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 fi.om 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. PART 1 - TO SE RETAINED BY RECORDING OFFICE Se~ember7,2003 DATE COMMONWEALTH OF PENNSYLVANIA VS ROBiNSON,EDGAR G NOTICE OF TAX LIEN tiled this dayof LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Parasnal 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 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 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 2465 - 101 et. seq.}. Liens for State, or State and Loca~ Sales, Use and Hotal Occupancy Tax end 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. PENALTIES AND INTEREST GENERAL INFORMATION: Coroaration 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 filing of a Notice of Lien with a county Prothonotary is not a requisite, and the tian 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. Employer Withho[dino Tax, Realty Transfer Tax. Sales and Use Tax. Liuu[d 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~~R M PLACE OF FILING: The notice of lien shall be filed: la) In the case of Real Property, in the office of the Prothonotary of the county in which the property subject to the fien is situated and (bi 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 NOTRE AND RP~RJ~F NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require retiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in fufi, 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 fiens over any existing mortgages or fiens which are properly recorded at the time that the tax iian 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 delegata may prescribe, the Secretary or his delegate may issue a certificate of reJease of any fien 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. Intarest on Corporation Taxes is computed after a lien is paid. ~E'I-TI. EMENT 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 seffiement 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 threugh the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. o.e., F.F., C.L, C.N.[. o 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., D.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. - 6% pas ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., EM.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 ~R & EST. - 6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 1~% PER For all taxes that are originally due and payable on and after January 1, 1982, the PA Depar~nent of Revenue will calculate daily interest on all tax deticiencies using an annual interest rate that will very from calendar year. ~ntarest is calculatad on a daily basis at the following rates: DELrNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 ---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. ---~nterast is caicolated as fofiows: INTEREST = (SALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)