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HomeMy WebLinkAbout08-5919REVK-159(07-08) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128.0948 'PoC. ~~ s i g, u~ c;k.. ~l ~ /(. ,1iS~SF~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE YOUR FLORAL CONNECTION INC 175 E LOUTHER ST CARLISLE PA 17013-3054 CERTIFIED COPY OF LIEN ` ,. ,,*~ !, '~ _ "~ o~ - ~9~ ~ ~'iUi l ~.~/rK 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 N o Ca _ °~ -rt rrir; _ C'7 --~ -~- r~7 G.a r ~ .,~,,.~. C_~ -.-- _~ ''~ L~. f~} _ ~;J t"t'i ~' INTEREST COMPUTATION DATE: 08-30.08 ~ W ,~ ..G 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~2~ 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. A 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