HomeMy WebLinkAbout08-5919REVK-159(07-08) REVOOOK9
BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128.0948
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
YOUR FLORAL CONNECTION INC
175 E LOUTHER ST
CARLISLE PA 17013-3054
CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 25-1626628/000
Notice Date: August 20, 2008
Notice Number: 988-368-508-081-5
To the Prothonotary of said court: Pursuant to the laws of the
CommonweaRh of Pennsylvania, there is herewith transmitted a cert'rfied
copy of a lien to be entered of record in your courrty.
1 2 3 4 5 6 7
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 17818691 01-01-07 03-31-07 1 633.95 1,181.72
EMPL 17818691 04-01-07 06-30-07 1 811.09 1,496.08
SALES 21520776 05-01-07 05-31-07 1 546.29 829.92
SALES 21520776 06-01-07 06-30-07 1 307.44 465.04
EMPL 17818691 07-01-07 09-30-07 1 .698.66 1,274.08
SALES 21520776 07-01-07 07-31-07 1 264.81 398.75
SALES 21520776 08-01-07 08-31-07 1 416.72 624.70
SALES 21520776 09-01-07 09-30-07 1 337.88 504.11
EMPL 17818691 10-01-07 12-31-07 1 806.61 1,253.07
SALES 21520776 10-01-07 10-31-07 1 349.90 519.83
SALES 21520776 12-01-07 12-31-07 1 665.57 880.17
TOTAL: 5,838.92 9,427.47
FILING FEE(S): 19.00
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INTEREST COMPUTATION DATE: 08-30.08 ~ W
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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.
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August 20, 2008
ARY OF REVENUE DATE
(OR UTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
YOUR FLORAL CONNECTION INC
NOTICE OF TAX LIEN
filed this day of
at m.
LIENS-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 decendarlts 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).
GENERAL INFORMATION:
Comoration Tax LigO& provided under the Fiscal Code arise at the' time of
settlement (assessment) aruf are liens upon the franchises and property, both
real and personal, >~(Ixther notice. The fling of a Notice of Lien with a
county 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 continue until tax is paid.
Personal Income Tax. Emnloyer Witftlhaldina Tax• Transfer jam, Sates
anti L1se TaY. Liquid Fuels Tax, FL>~ Lis TaY. Air Carriers Raed Ts~ ar?d
lier~ are liens upon the franchises as weN 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 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 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.
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GENERAL RULE: According to the Fiscal Code, the Notice of Lien is
automatically revived and does not require refiling of the Notice by the
Commonwealth. Any Notice of Lien filed. by the Commonweafth shall have
priority to, and be paid in full, before any other obligation, judgement, claim,
lien, or estate is satisfied from a subse uue~nt udiaal sale or Nahnlrty with which
the property may be charged. ~XCE TP LS?~ 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. 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 fren 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 cosy in respect
thereof; or (2) the liability has becom~ly unenforceable. EXCEPTION:
Interest on orporation Taxes is co after>a lien is paid.
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 adtGtiorls and/or
penalties, and assessed and accrued interest up to the irtterest 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'fhrough the payment date.
For any delinquent taxes due on or before December 31, 1981, interest is
imposed at the fallowing rates.
C.S., F.F., C.L., C.N.I. - 6%PER ANNUM (DUE DATE TO PAYMENT DATE)
C.L, G.R., C.A., S.T. - 6'k PER ANNUM GKJE DATE t0 PAYMENT DATE
B.L., N.E:, G.P., M.I. - 6% PER ANNUM Dl1E DATE TO PAYMENT DATE
P.U.R.. - 1% PER MONTH FFWICTION ((DUE DATE TO PAYMENT DATE)
P.LT., E.M.T. - 3/4 OF 1~" PER MONTH OR FRACTION
S. & U. - 314 OF 1% PEfl MONTH OR FRACTION
R.T.T. - 6% PER ANNUM
INH & EST. - 8°,6 PER ANNUM
LF:T., F.U.T. - 1%PER MONTH OR FRACTION
M.C:R.T. - 1%PER MONTH OR FRACTION
O.F,T. - 18%PER ANNUM
For all taxes that are originally due and payable on and. after January 1, f 982,
the PA Department of Revenue wiN cak;uiate daily intereston aN tax
deficiencies using an annual interest rate that wilt vary from eatelndar year.
Interest is calculated on a daily basis at the foNowing rates:
DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
111182 THRU 12/31/82 20°/, .000648
vva3 THRU 12/31/83 1 s % .oow9e
1/1!84 THRU 12P31/84 11 % .ooa3al
1/1185 THRU 12131!85 13 % .000366
1/1188 THRU 12/31/86 10% .000274
111/87 THRU 12!31!87 9% .000247
1/1/88 THRU 12/31/91 11 / .000301
iH/92 THRU 12/31/92 9 / .0047
1/1/83 THRU 12/31 /94 7 / .000192
111/95 THRU /2/31/98 9Y .000247
1/1/99 THRU 12!31/99 7% .000192
1/1/00 THRU 12!31/00 8% .000$19
111!01 THRU 1219!101 9% .000$47
1/1102 THRU 12!31/02 BY .000164
1/1/03 THRU 12!31/03 5% ,000137
1!1/04 THRU 12/31/04 4% .000110
1/1/05 THRU 12/31/05 5°/< .000137
1/1/06 THRU 12>31/06 7% .000182
u1ro7 THRU 12131/07 a% .ooozls
1/1/08 THRU 12/31108 7% .000192
---Taxes that become delinquent on or before December 31, 1981 wit! remain
a constant irHerest rate ur>~t tf,~ deNnquent is pal off.
---Taxes that become tent on or after January 1, 1982 are subject to a
variable interest that ~ each calendar year.
---Interest is calcuated as pows:
INTER~S7' _ (BALAI~I!Cff OF TAX Ufr~ X NIJIII~ER OF QAYS
DELINQUENT) X (D/ttt.Y INT