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Home My WebLink About03-5840COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF UEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ZDE LIFE ENRICHMENT FOUNDATION INC Sql BRIDGE ST NEW CUMBERLND PA 17070-19~1 EIN: 25-1841230/000 Not{co Date: Oc~ber 26, 2003 Not[co Number: 816-896-703-192-1 To the ProthonotaPj of said court: Pursuant to the laws ot the Commonwea~r~ o1 Pennsylvania, there is herewith transmitted a cedJ§ed copy of a lien to be entered of record in your county. 1 2 3 4 TAX TYPE ACCOUNT iD TAX TAX PERIOD PERIOD BEGtN END EMPL 91142255 01-01-03 03-31-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 1,820.81 2,611.03 TOTAL: 1,820.81 2,611.03 FILING FEE(S): 14.09 INTEREST COMPUTATION DATE: 11-05-03 The undemigned, the Secretary of Revenue (ar an authorized daiegate) of the Commonwealth of Pennsylvania, cert[f~es this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDIT)ONS or PENALT)ES therein due f~om such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, )NTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pannsyivania upon the texpayer's property, real, personal, or both, as the case may be. October 26, 2003 DATE PART 1 - TO BE RETAINED BY RECORD{NG OFFICE COMMONWEALTH OF PENNSYLVANIA VS ZOE LIFE ENRICHMENT FOUNDATION NOTICE OF TAX LIEN filed this st dayof I-lENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section f404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code of t971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of t 971,72 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. gdt 5). Liens for inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, f 982, 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, t 982, lians arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 * 1 Of et. seq,). Liens for State, or State and Loca/Saias, 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 emended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C,S. 9815). LIENS FORT.AXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens prov/ded under the Fisca/ Code ar[se at the lime of settlement {assessment) and are liens upon the franchises and property, both real and personal, with no further nofice. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in futi force and validity without filing of roviva/until pa/d. Inheritance Tax Liens are tians on real estate which continue until tax is paid. Persona~ income Tax. Emoloyer Withholding Tax. Realty Transfer Tax. Sales ~nd Use Tax. Liquid Fuels Tax. F~zel Use Tax. Motor Carriers Road Tax and ~otorbus Taz liens are liens upon the franchises as well as real and personal ~roperty of taxpayers, but only after they have been entered and docketed of ~cord by the Prothonotary of the county where such property is situated and ~ati not attach to stock of goods, wares, or memhandlse regularly used in the 'dinary course of business of the taxpayer. The liec has priority from the date entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shaft be flied: (a) in the case of R~ Property, in the office cf the Prothonotary of the county in which the prope~ subject to the lien is situated and (b) in the case of Personal Property, wheth~ tangible or intangible, in the office of the Prothonotary of the county in whic the property subject to lien is situated. AUT~ REVIVAL OF NOTICE AND PRIORITY OF NOTICE_ ~_~=~J~; According to the Fiscal Code, the Notice of Lien automatically revived and does not require refiling of the Notice by th~ Commonwea/th. Any Notice of L/eh flied by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estste is satisfied from a subsequent judicial sale or liability with which the propeKty 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 fian is tiled. SELF_: Act ef December 12, 1994, P.L 1015, No. 138. RELEA_S~F LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his de~egate may issue a ce~ticete 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 tiablfity has become legally unenforceable. interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The '~'otal" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed addifions aed/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 er before December 31, 1981, interest is imposed at the following rates. c.s., F.F., C.L, C.NJ ~ 6% PER ANNUM (OUE DATE TO PAYMENT DATE) For all taxes that are obginally due and payable on and after Janusry 1,1982, the PA Department of Revenue witi cefoulate daily interest on all tax deficiencies using an annua/interest rate that will va~J from calendar year. Interest is calculated on a dally basis et the following rates; ---Taxes that become delinquent on or before December 31, 1981 wlti 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 = (aALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)