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Home My WebLink About03-6336REVK-159 (12-01) REV000K9 HARRISBURG, PA 1712.-0941~ SHANNON~LARRY F 17680 CUN~ERLAND HNY NENBURG PA 172~0-9707 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.2250133/00t Notice Date: Novomber23,2003 Notice Number: 998-670-903-111-8 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a JJen to be entered of record in your county. 1 2 3 4 TAX TYPE ACCOUNT ~D TAX TAX PERIOD PERIOD BEGIN END EMPL 90214323 10-01-00 12-31-00 EMPL 90214323 10-01 EMPL 90214323 0t-01-03 03-31-03 SALES 28095749 06-01-03 06-30-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE I 0.00 20.44 1 156.63 249.35 1 198.93 286.35 1 14.23 89.53 TOTAL; 369.79 645.67 FILING FEE(S): ~4.00 INTEREST COMPUTATION DATE: 12-03-03 The undersigned, the Secretary of Revenue (or an authorized delegate) of 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 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 case may be. ~ UE (OR AUTHORIZE~TE) PART t - TO BE RETAINED BY RECORDING OFFICE Novemberg3,2003 DATE COMMONWEALTH OF PENNSYLVANIA VS SHANNON,LARRY F NOTICE OF TAX LIEN day of LIENS FOR TAXES Lions for Corporation Taxes arise undor Section 1401 of the Fiscal Codo, 72 P.S. Section 1404, as amondod, Lions for Porsonal income Tax and Empfoyor Withholding Tax arise undor Section 345 of the Tax Reform Codo of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise undor Sec[ion 1112-C of the Tax Roform Code of 1971,72 P.S. Section 8112-C, as amended. Liens for Liquid Fuols T~x arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 281 l-M, as amendod. Lions far Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amandod. Liens for Motor Carriers Road Tax adsa under Chapter 96 cf the PA Vehicle Code, (75 PA. C.S. 9615). Liens for {nheritance Tax and Estato Tax arise under the Inhoritance and Estato Tax Act of 1982, Act of Decomber 13, 1982, P.L. 1086, No. 225 Section I et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decandants with date of death prior te December 13, 1982, liens adsa under the inheritance and Estate Tax Actor 1961, 72 P.S. Section 2485 - 101 et. seq.). Lions for Stata, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transpor~aflon 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 undor Chaptor 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 asttlemeet (assessment) and are liens upoe the franchises and property, both real and personal, with no further nolJce, The filing of a Notice of Lion with a county Prothonotary is not a requisite, and the lion remains in full force and validity without filing of revival until paid. Inheritance Tax Lions are fiens on real astute which continue until tax is paid. Personal income Tax, Emolover Withholdina Tax. Realty Tranefor Tax. Salas and Use Tax. Liquid Fuels Tax. Fuol Use Tax, Motor Carriers Road TeA and Motorb_~s ~'~ 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. PLACE OF THE FILING NOTICE_FORM PLACE OF FrLING: The notice of lian shall be filed: la) In the case of Rea[ Property, in the office of the Prothonotary of the county in which the property subiect to the tien is situated and lb) 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 REVI~AL OF NOTICE AND PRIORITY OF~IOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automaflcatiy revived and does not require raffling of the Notice by the Commonwealth. Any Notice of Lien flied 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 subsequent judicial sale or liability with which the property may be charged. EXCEPTID~ 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 )s filed. SEE: Act of December 12, 1994, P.L. 1015, No. 139. RELE~A~_F LIEN Subject to such regulation as the Secretary or his delegata may prescribe, the Secretary or his delegate may issue a certificate of release of any iian imposed with respect to any tax if: (1) the liabltity is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the tiability has become regally unenforceable. EXCE I~.' Interest on Corporation Taxes is cemputedafter a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien compdsas 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 delinquant taxes due on or before December 31, 1981, interest is imposed at the following rates. c.s., F.F., C.L, C.NI. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.l., G.R., CA., S.T. - 6% PER ANNUM (DU~ DATE TO PAYMENT DATE) 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: ---Taxes that become detinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid ---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 OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)