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Home My WebLink About03-6337BUREAU OF COMPLIANCE WISER, TERRIE 299 CARLISLE RD NEWVILLE PA 172ql-95~5 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN 7 .o5.0 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1869462/000 Notice Date: November 23, 2003 Notice Number: 899-006-103-11 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvenia, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 TAX TYPE ACCOUNT iD TAX TAX PERIOD PERIOD BEGIN END EMPL 91004143 10-01-02 12-31-02 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 0.00 748.02 TOTAL: 0.00 748.02 FILING FEE(S): 14.00 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 PennsyJvania upon the taxpayer's property, real, personal, or both, as the case may be. SECRETARY OF Pj~,'V'~NUE (OR AUTHORIZE~,J~ELEGATE) PART 1 - TO BE RETAtNED BY RECORDING OFFICE November 23, 2003 DATE COMMONWEALTH OF PENNSYLVANIA VS WISER, TERRIE NOTICE OF TAX LIEN filed this day of LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personai 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 1992, 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 1981, 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 TAXES, PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscat Code arise at the lime 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 lian remains in foil force and validity ~4thout filing of revival until paid. inheritance Tax Liens are liens on real estat~ which continue untit tax is paid. Personal Income Tax, Employer Withholding Tax. Realty Transfer Tax, Sales and Use Tax, Liouid Fuels Tax, Fuel Uso Tax, Motor Carriers Road Tax a~nd Motorbus Tax liens are liens upon the fl'anchises 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 cour~y 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 NOTICEFORM PLACE OF FILING: The notice of [[an shall be filed: (al 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 Personat Property, whether tangible or intangibie, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIO T FT F~ N~ RULe.' According to the Fiscal Code, the Notice o1 Lien is automatically revived and does not require rattling of the Notice by the Commanweaith. Any Notice of Lien filsd by the Commonwealth shall have priority to, and be paid in foil, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicia~ sale or ~iability with which the property may be charged. _E~CEPTI~. The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are propedy recorded at the lime that the tax lien 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 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 ell interest and costs in respect thereof; or (2) the liability has become legally unanforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SE'FI'LEMENT OF ACCOUNT The "Total" column (Column 7) for each typo 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, F.F, CL, CN.I. - 8% PER ANNUM (DUE DATE TO PAYMENT DATE) C.L, a.a., CA., S.T - 6% PER ANNUM {bUt DATE TO PAYI~ENT DATE) E.L., N.E, G.P., M t - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I T.. SMT. - 3/4 OF ~% PER MONTH OR FRACTION S & U - 3/4 OF 1% PER MONTH OR FRACTION RT.T - 6% PER ANNUM OFT - 1~% PER ANNUM For all taxes that are originaliy due and payable on and after January 1, 1982, the PA Department of Revenue wilt calculats 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 delinquent on or before December 31, 1981 wit1 remai~ a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January t, 1982 are subject to 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)