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Home My WebLink About08-5705REVK-+59l07.OR) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBUR~G~PfA 17128-0948 SWWP 469 E NORTH ST CARLISLE PA 17013-2675 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 20-5122169!000 Notice Date: September 21, 2008 Notice Number: 681-497-908-091-6 ,~~ ~', To the Prothonotary of said court: Pursuant to the laws of the CommonweaRh of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 92972355 10-01-07 12-31-07 1 1,902.56 2,847.84 TOTAL: 1,902.56 2,847.84 FILING FEE(S): 19.00 cn `-~ cn r >~ N "~p v~... ---' ~ 1. L~ 1 , ~ i;, ~ a ~ . _ ~ ~ ~- r-rs - ~ - -"~ ._.! INTEREST COMPUTATION DATE: 10-01-08 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. i'~~ September 21, 200a ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE COMMONWEALTH OF PENNSYLVANIA VS SWWP NOTICE OF TAX LIEN day of filed this at m• + +FNS FOR TAXES 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 wfth 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). GENERAL INFORMATION: ~~m4ration Tax Liens 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 ~rther notice. The filing of a Notice of Lien with a courny Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which corninue until tax is paid. Pef3w_; l~_ i^_,~~ a.~yg S:"at~ho!ding TaY. Rea_kv Transfer Tax.~al,a4 ..a ~ ~Qe Ts. ~ 1 Lnuiri Fuels Tay. Fuel Ise TaY. 11~Ac1tf7r C.grA~ R19istl_Tax acLd Motorbus Tax liens are liens upon the franchises as well as rest and personai property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the courny 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. p~ erE OF THE FILING NOTICE 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 thre prOP~nY subject to the lien is situated and (b) in the case of Personal Property, Iwh~eh?eh tangible or intangible, in the office of the Prothonotary of the county the property subject to lien is situated. P++TOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE ~FNERAL RULE: According to the Fiscal Code, the Notice of Llen is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Camrnanwealth s~hia claim, priority to, and be paid in full, before any other obggatia'-, judgem lien, or estate is satisfied from a subse cent 'udicial safe or li~iir~tyy with which the property may be charged. )C The Commonwealth does not maintain priority of tax liens over any existing mortga 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. aF+ FesF 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 in~osed with respect to any tax If: (1) the Natality is satisfied, satisfaction consisting of paymern of the amourn assessed together with all interest and irrrea~ect thereof; or (2) the IiabililY has beeoine I unenfoi'ceable• i=xrEf~'fiON: Interest on Corporation faxes is co after a lien is paid. aETTi ~uFNT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the ttalance of Tax Due (f:.olumn 6) plus.aeeessed adc~ns and/or penalties, and assessed and accrued interest up to the irnerest 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 atxxued irnerest 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., C.L., C.N.I. - 6%PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6'% PER ANNUM pUE DATE TO PAYMENT DATE)) B.L., N.E., G.P., M.I. _ ~ PER ~~ ~ FR~ACT~1 ~y' ~ E~TO PAYMENT DATE) P.U.R.. - 3!4 OF 1%PER MONTH OR FRA TION P.I.T., E.M.T. _314 OF 1%PER MONTH OR FRACTION S. Z£ U. _ 6% pER ANNUM R.T.T. - 6% pER ANNUM INH & EST. - 1 %pER MONTH OR FRACTION L.F.T., F.U.T. . 1%PER MONTH OR FRACTION M.C.R.T. _t8%pER ANNUM O.F.T. For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily iraerest or+ alF tax deficiencies using an annual irnerest rate that wiH vary from calerxiar year Irnerest is calcx+lated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEACTOR 1/1182 THRU 72/31/62 20% 11183 THRU 72131183 16% ,000301 1!1/84 THRU 12!31!84 t i% ,000366 111185 THRU 1281/85 13% .000274 111/86 THRU 12/31/86 10% ,000247 1!1!87 THRU 1?J31187 9% ,000307 1!1!88 THRU 12131/91 11 % .000247 1/1/92 THRU 7281/92 ~% .000192 1/1/93 THRU 12/31/94 7% .000247 1!1!95 THRU 12/31/98 ~~ ,000192 1!1/99 THRU 12/37/99 7% ,:.000216 111!00 THRU 1?l37/00 9% ;000247 111/O7 THRU 12191101 ~% ,000184 1!7!02 THRU 12/31/02 ~~ .000137 1!1!03 THRU 1281/03 5% .000110 111/04 THRU 1281/04 4 % ,000137 1!1/05 THRU 72J311o5 5 % ,000192. 1!1!06 THRU 1?J31/06 7% ,000279. vtro7 THRU 7287ro7 6% ,ooot92 t/1/08 TFIRU 1?J31roe 7% ---Taxes that become deliriquern on or before Decemberd o~1981 w+lt remain a constarrt a+terest rate unto the delinquern baiar+ce is i~ 982 are su ect to a ___T~~ that become delinquent on or after January bj variable irnerest that changes each calendar Year• ---Interest is calculated as folbws: NUrw118ER OF [PAYS INTENT = (BALANCE OF TAX U#P DfLMQU~N7) X (DAILY INTEL )