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Home My WebLink About07-6596REVK-159 (12-os) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 CERTIFIED COPY OF LIEN ~~ ,1~..,~' ~ fig' ~ ~ . a ~ • C~ 59~ ~ ~~-. ~, 33 G ~~ COURT OF COMMON PLEAS OF n a ~ ~ x~ CUMBERLAND COUN~,1(, /~Ccc~ PENNSYLVANIA RUMORS BEAUTY 8r TANNING SALON EIN: 25-1867193/000 Notice Date: October 28, 207 31 F A I R F I E L D S T Notice Number: 696-002-5 7-102-3 NEWVILLE PA 17241-1329 -,., ti ~rE ~ !+, To the Prothonotary of s d court: Pursuant to the laws of the Commonwealth of Pennsylv rna, there is herewith transmitted a certified co of a lien to be entered o~record in your county. PY g 7 1 2 3 4 5 TAX TYPE ACCOUNT ID TAX TAX EVENT NUMBER TAX DUE TOTAL DUE PERIOD PERIOD BEGIN END 00 0 11.37 SALES 82289414 07-Ot-03 09-30-03 1 . 82 15 SALES 82289414 01-01-04 03-31-04 1 0'37 43 10 . 29.26 SALES 82289414 04-01-04 06-30-04 1 . 7 94 22 86 SALES 82289414 07-01-04 09-30-04 1 . 16 5 17.06 SALES 82289414 10-01-04 12-31-04 1 . 57 17 33.29 SALES 82289414 01-01-05 03-31-05 1 . 33 6 24.02 SALES 82289414 04-01-05 06-30-05 . 41 3 14,12 SALES 82289414 07-01-05 09-30-05 1 . 84 44 83.62 EMPL 91328988 01-01-06 03-31-06 1 . 59 45 81.95 EMPL 91328988 04-01-06 06-30-06 1 . 59 51 86.51 EMPL 91328988 07-01-06 09-30-06 1 . 00 10 14.62 SALES 82289414 07-01-06 09-30-06 1 . 24 60 94.05 EMPL 91328988 10-01-06 12-31-06 1 . 88 55 83.37 91328988 01-01-07 03-31-07 . EMPL 35 319 611.92 TOTAL: . FILING FEE(S): 19.00 C :j cNa Q ~ ~ ~ r ,., ~ ril~ fi INTEREST COMPUTATION DATE: 11-07-07 ~''' w _~ .-;~ The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsyl ania, certifies this a true and cofl~~t- copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES herein due from sui texpay nd w~•g after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITI NS or PENALTIES`s ~'Nen ivor o Commonwealth of Pennsylvania upon the taxpayer s property, real, personal, or both, as the case may be. ' ._,. .. -~ -< .~= S RETARY OF UE (OR AUTHORIZE LEGATE) October 28, 2007 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS RUMORS BEAUTY & TANNING SALON NOTICE OF TAX LIEN filed this day of • at m. PLACE OF THE FILING NOTI F 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 R VIVAL OF NOTICE AN PRIORITY OF NOTICE GENERAL R 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 subseqquent judicial sale or liabilityty with which the property may be charged. EXCEPTION• The Commonweahh does not maintain priority of tax liens over any existing mortga es or liens which are properly recorded at the time that the tax lien Is filed. Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN 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). 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 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 T x PENALTIES AND INTER cT GENERAL INFORMATION: Corporation T Y I IARC 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 noti A 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 T Y iana are liens on real estate which continue until tax is paid. Personal Income Tax mployer Withholding Tax Realty Tra,,,f~„ T ~ ~tl gad Use Tax. Llawd Fuels Tax_ t=„QI I lcg Tax. Motor C:arriarc Rn„~ r..., ..n~.+ Motorbus T~ 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 in the 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 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 ACCO iNr 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, C.R., C.A., S. N.I~ - 6 , pER ANNUM (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. 8 U. - 3/4 OF 1 /o 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.C.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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 1/1/83 THRU 12!31/83 16% ,0~~8 1/1184 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 111!88 THRU 12/31/91 11 % 000301 1/1!92 THRU 12/31/92 9% .000247 1/1/93 THRU 12/31/94 7% .000192 1/1/95 THRU 12/31/98 000247 1/1/89 THRU 12/31/99 7% .000192 1/1/00 THRU 12/31/00 8% .000219 1/1/01 THRU 12/31/01 9% .000247 1/1/02 THRU 12/31/02 .000164 1/1/03 THRU 12/31/03 5°~ .000137 1/1!04 THRU 12/31/04 4% .000110 1/1/05 THRU 12/31/05 5% .000137 1/1/06 THRU 12/31/06 7°/, .000192 1/1/07 THRU 72/31/07 8% .000219 ---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. ---Interest is calculated as follows: INTEREST = (BALANCE ~ TAX UNPAID) X(NUMBER OF DAYS DELINfr1UENT) X (DAILY INTEREST FACTOR)