The URL can be used to link to this page

Home My WebLink About03-4933REVK-159 (12-01) REV000K9 BOTTORF,RICHARD E 992 MARKET ST LEMDYNE PA 17045-1411 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2314183/000 Notice Date: September 7, 2003 Notice Number: 612-216-303-090~2 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 21138045 11-01-02 11~30-02 SALES 21138045 01-01-03 01~31-03 SALES 21138045 1 SALES 21138045 02-01-03 02-28-03 5 6 7 EVENT TAX TOTAL NUMSER DUE DUE 1 0.00 29.66 I 462.00 581.49 I 0.00 98.09 1 548.61 660.96 TOTAL: 1,010.61 1,370.20 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, cerUf~es 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, rea(, persona(, or both, as the case may be. SECRETARY OF P~L~V~JUE (OR AUTHOR IZE ~J;~IIELE GATE) PART 1 - TO BE RETAINED SY RECORDING OFFICE September 7, 2003 DATE COMMONWEALTH OF PENNSYLVANIA VS BO~q'ORF,RICHARD E NOTICE OF TAX LIEN tiled this at dayof LIEN~ FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the F~sca) Code, 72 P.S. Section 1404, as amended. Liens for Pemonal income Tax and Employer W'tthholding 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 T~x Reform Cede of 1971,72 P.S. Section 8112-C, as amended. Liens for L~qu~ Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 261 l-M, as amended. L[ans 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 Cartiere 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 I et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decandanls with date of death prior to December 13, 1982, tiens arise under the tnharitance and Estate Tax Act of 1961,72 P.S. Section 2485 - 101 et. seq.). Liens for State, or State and Local Sales, Use and Rotor 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 Cede, (75 PA C.S. 9815). LIENS FOR TAXES, PENALTIES AND INTEREST GENERAL INFORMATION: Comoration Tax Liens provided under the Fiscal Code arise at the time of settiemant (assessment) and are liana upon the franchises and property, both real and personal, with nc[further notice. The tiling of a Notice of Lien with a ccun¥:/Prothonotary is not a requisite, and the lien remains in futt rome 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 Withholding Tax, PeNt'/Transfer Tax, Sales and Use Tax. Liquid Fuels Tax, Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens am liens upon the franchises as well as rea and pomona] 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 ccome of business of the taxpayer. The fian has priority from the date of entry of record. _PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be flied: (a) In the case of Res[ Property, in the office of the Prothonotary of the county in which the property subject to He lien is situated and (b) in the cass of Personal Property, whether tangible or intangihte, in the office of the Prothonotary of the county in which the proper{y subject to lien is situated. AUTOI~IATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Not'me of Lien is automatically revived and does not require retiling of the Notice by the Commonwealth. Any Notice of Lien flied by the Commonwealth shall have priority to, and be paid in fu[l, before any other ob[igaflon, iudgemant, claim, lien, or estate is saflsfled from a subsequent judicial sale or t[ab[t[ty with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax tians over any exisflng mortgages or tiens which are properly recorded at the time that the tax I[an is flied. SEE: ACt of Oecember 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his detegate 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 saflstied, satisfaction consisting of payment of the amount assessed together with att interest and costs in respect thereof; er (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after at[en is paid. SETI'LEMENT OF ACCOUNT The "Total~ column (Column 7) for each type of tax [[sted 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 seffiemant of account is made after the interest computation date, the payment must inctuda the lien filing costs and accrued interest ftem the interest ccmputaflon date to and through the payment date. For any delinguent taxes due on or before December 31, 1981, interest is imposed at the following rates. c.s., F.F., C.L., C.N.I. - e% PER ANNUM (DU~ 0ATE TO PAYME~NT 0ATE) C.I., G.R.. C.A., S.T. - $% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. - 5% PER ANNUM {DUE DATE TO PAYM I~E~T 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 $. & U. - 314 OF 1% PER MONTH OR FRACTION L.F.T.. F.U.T. * I% PEa MONTH OR FRACTiON M.C.R.T. - I% PER MONTH OR FRACTION O.F.T - I~% PER ANNUM For all taxes that are origioally due and payable on and after January 1,1982, the PA Department of Revenue will catcolate dally interest on all tax deticiancies using an anncal interest rate that will vary from calendar year. Interest is catcuiated on a deity basis at the following rates: ---Taxes that become delinquent on or before December 31, 1981 witt rem; a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject t, variable interest that changes each calendar year. ---interest is calculated as tollows: INTEREST = (SALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)