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Home My WebLink About09-0250REVK-159 (12.08) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 ~~.A,~{ =,q.~ ~ y3~y4 ~, ~/gGSt, TOIGO, MARK 750 S MT ESTATES RD SHIPPENSBURG PA 17257 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN ~ . D 9 - d a Sb ~ ~-~, COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1649875/000 Notice Date: January 11, 2009 Notice Number: 201-319-009-010-6 To the Prothonotary of said court: Pursuant to the laws of the Commonweath 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 USE 10076990 10-01-01 10-31-01 1 5,922.00 9,615.53 TOTAL: 5,922.00 9,615.53 FILING FEE(S): 19.00 tl o O C w i ~' -~, ~"- ~, } ~,1 tV ~j'"7 ~ y 1. - -^r , - n~ "L'1 ~ f'V -..,i ~ INTEREST COMPUTATION DATE: 04-06-09 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 ftom 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. iA~ ARY OF REVENUE (OR UTHORIZED DELEGATE) January 11, 200 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS TOIGO, MARK NOTICE OF TAX LIEN filed this day of at m. LIENS FORT xES 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 dmended. 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 Pi4 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 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). LIENS FORT YES, P N_ALTIES AND INTEREST GENERAL INFORMATION: Corporation T Y - tens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, ~ no further notices The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in fuH force and validity without filing of revival until paid. Inheritance TaY Liens are liens on real estate which continue until tax is paid. Motorbus Tax liens are Hens upon the franchises as well as real and personal property of taxpayers, but Dray 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 FILIN N TICE 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 Properly, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REwvei OF NOTICE ANO Pprr~RrTY OF NOTI c rENERA RU F• 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 Commonwealth shall have priority to, and be paid in full, before an other obH ion, Y gat judgement, claim, lien, or estate is satisfied from a suEXCE T1gj lent iudicial sale or fiain'tity with which the property may be charged. P Q~- The Commonweath does not maintain priority of tax liens over any existing mortga ~es 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 IFN 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, satlglaction consisting of Payment°of the amount assessed together with aN interest and costs in respect thereof; or (2 the liat»lity has become legally unenforoeabte. EXCEPTION• Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF 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 oomputatfon 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 cosfis arxf accrued irtteFesst 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 DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. - 6% PER ANNUM DUE DATE TO PAYMENT DATE) P.U.R.. - 1%PER MONTH R FRACTION (DUE DATE TO PAYMENT DATE) P.LT., E.M.L - 3/4 OF 1%PER MONTH OR fRACTION S. & U. - 3/4 OF t%PER MONTH OR FRACTION R.T.T. - 6% pER ANNUM INH & EST. - 6% PER ANNUM L.F.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, 1982, the PA Department of Revenue will calculate daily interest on aN tax deficencies using an annual interest rate that wdl vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1 /1182 THRU 12!31/82 20 % 1/1/B3THRU 12/31/83 16% .000548 1 /1/84 THRU 12/31 /84 t 1 % .000438 1/1/85 THRU 12!31/85 13% 1/1/86 THRU 12/31/86 ,000301 ,0003rd 10 % 1/1187 THRU 12/31/87 9% .000274 111/68 THRU 12/31/91 11% ,000247 000301 1/1/92 THRU 12/31/92 9% 1!1/9:1 THRU 12/31/94 .000247 7% 1/1/9b THRU 12/31!98 9°/ .000192 000247 1/1!99 THRU 12811 7 % 1/1/00 THRU 12/31!00 . ,000182 8 % 1/1/01 THRU 1281/01 9% 000247 1/1/02 THRU t28tl02 . t/1/03THRU 1281/03 ~ 1/1/04 THRU 1281104 .000137 4% 1/1/(1£i THRU 1281/05 5% .000110 000137 t/1lOB THRU 1281!06 7 % 1/1ro7 THRU 12!31107 . .000192 8 % 1/1186 THRU t2131/08 7% .000219 000192 111/09 THRU 1281/09 5% . .000137 ---Taxes that become delinquent on or before December 31, 1 981 will remain a constant interest rate until the delinquent balance i$ peid aff. ---Taxes that become'delirxluent on or after January 1, 1982 are subject to a variable interest that dtanges east calerxfar year. ---Interest is calculated as follows: INTEREST = (i3ALANCE' OF TAX U UIIIiiEfl DELINQUENT) X (OAfLY M~TERILr$~~A~FI,y OF DAYS