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Home My WebLink About04-1396REVK-159 (12-01) REVO00K9 HARPER,SALLY J q26 S SRD ST STE 202 LEHOYNE PA 170G3-2000 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E(N: 23-2913940/000 Notice Date: March 14, 2004 Notice Number: 814-513-504-030-9 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, 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 19440189 07-01-02 09-30-02 EMPL 19440189 07-01-03 09-30-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 0.00 11.25 1 1,941.67 2,479.43 TOTAL: 1,941.67 2,489.68 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 03-24-04 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. S E~RETAR'7( OF P~IL~/.J~UE (OR AUTHORITE ~',J~LEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE March 14, 2004 CATE COMMONWEALTH OF PENNSYLVANIA VS HARPER,SALLY J NOTICE OF TAX LIEN filed this day of LIENS FORT~ Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Persona[ 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 1 t 12-C of the Tax Reform Code of 1971,72 P.S. Sect[on 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 t 982, Act of December 13, 1982, P.L. 1 G86, No. 225 Sect/on 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). ~ FOR TAXES PEN LTIE ND INT R ST GENERAL iNFORMATiON: _Corporation 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, wi h n e n ti e. The tiling of a Notice of Lien with a coonty Prothonotary is not a requisite, and the lien remains in full force and vatid[ty without titing of revival until paid. Inheritance TeA Liens are liens on rea[ estate which continue until tax is paid. Personal Income TeA, F~molover Withholdino Tax. Realt~ Transfer TeA. and U~Fuels Tax, Feel Use Tax, Motor Carriers Road Tax and Motorbus Tax liens are 1lens upon the franchises as well as real and personai 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 o1 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. PL~F THE FILING NOTICE F~ PLACE OF FILING: The notice of lien shaft 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 REVIVAL OFNOTICE AND PRIORITY OF NOTICE ~ER~AL RULE: According to the Fi.scat Code, the Notice of Lien is automatically revived and does net require rattling of the Notice by the Commonwealth. Any Notice of Lien ti[ed by the Commonwealth shall have priority to, and be paid in full, before any other obligation, lodgement, cia[m, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTi~ 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 is filed. SEE~: ACt of December 12, 1994, P.L. 1915, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary er 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 at[ interest and costs in respect thereof; or (2) the liability has become legally unenforceabte. ~XCEPTION: interest on Corporation Taxes is computed after a lien is paid. SETTLE NT F ACCOUNT 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 inciude 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. CS, FF C.L. C NI - 6% PER ANNUM (DUE DAT[ TO PAYMENT DATEI C.I G R, C.A, ST - 6% PER ANNUM (DUE DATETO PAYM~JMT DATE e L.. N.E, GPM I. - 6% PER ANNUM DUE DATE TO PAYMFJ%q' DAT~) PU R. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P IT , S M T - 3/4 OF 1% PER MONTH OR FRACTION S & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T ~ 6% 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 caico[ated on a daily basis at the following rates: ---Taxes that become delinquent on or before December 31, 1981 will remair a constant interest rate until the delinquent balance is paid off. ~--Taxes that become delinquent on or after January 1, 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)