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Home My WebLink About04-2178JACKSON JR~ROSERT E 1112 SLATE HILL RD CANP HILL PA 17011-7825 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E{N: 23-2296489/000 Notice Date: May 4, 2004 Notice Number: 997-170-404-042-9 To the Prothonotary of said ceu~: Pursuant to the laws of the Commonwealth of Pennsylvan{a, there is herewith transmitted a ce~fled 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 13992201 07-01-02 09-30-02 EMPL 13992201 10-01-02 12-31-02 EMPL 13992201 01-01-03 03-31-03 EMPL 13992201 94-01-03 06-30-03 EMPL 13992201 07-01-03 09-30-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 160.84 293.51 1 200.91 363.78 1 279.25 502.21 1 437.62 781.51 1 437.98 645.23 TOTAL: 1,516.60 2,586.24 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 05-14-04 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 f~om 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 Pennsy{vania upon ~he taxpayer's prope~/, real, personal, or both, as the case may be. SECRETARY OF P~IEV~INUE (OR AUTHORIZE~LEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 4, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS JACKSON JR,ROBERT E NOTICE OF TAX LIEN tiled this dayof U[ENS FO{:{ TAXES Liens for Corporation Taxes adse 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 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 1982, Act of Decar~ber t 3, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA, C.S.A. Section 1701 et. seq. (For decandants with date of death prior to December 13, 1982, fiens 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). IL.lENS FOR TAXE.~. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided under the Fiscal Code arise at the time of seftiement (assessment) and are liens upon the franchises and property, both real and personal, with no further notice. The filing of a Notice of Lien with a county Prothonotazy is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inher'~ance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. EmDfoyer Withhoidthg Tax. Realty Transfer Tax, Sales and Use Tax. Liquid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and Motorbu T~ liens are liens upon the franchises as well 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 shstl 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 QF THE FILING NOT~IC~ 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 (bi in the case of Personal Properb/, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. ~IC~REVIVAL OF NOTICE AND PRIGRIT~_F _NOTI~ G~NERAL~L[~j According to the Fiscal Code, the Notice of Lien is automatically revived and does not require retiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in foil, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEP~N~ The Commonweafth does net maintain priority of tax liens over any existing mortgages or liens which are propedy recorded at the time that the tax lien Js filed, tEEJ Act of December 12, 1994, P.L. 1015, No. 138. RELF.~E 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 imposed with respect to any tax if: (1) the liability is satisfied, satisfaction cons/sting of payment of the amount assessed together with all interest and costs in respect thereof; or {2) the liability has become legally unenforceable. Interest on Corporation Taxes is computed after a lien is paid. ~[~'[EMENT OF ACCOU~I'[' 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 compu~tion 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 through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the folfowJng rates. C.S, F F, C L, C.N.[ - 6% PER ANNUM (eUE BATE TC* PAYMENT BATE) Cl., G.R., C.A., $.T - 6% PEP, ANNUM (DUE DATE TO PAYMENT OAT~) e.L, N.E., a P, MI - 6% PER ANNUM (DUE DATE TO PAYMENT DAT~ PU.R. - 1% PER MONTH OR FRACTION (DUE CATE TO PAYMENT DATE) P.I.T, E.M.T - 3/4 OF 1% PER MONTH OR FRACTION S & U - 314 OF 1% PER MONTH OR FRACTION For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue wifi calculate daily interest on afl tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates; ---Taxes that become definquant on or before December 31,198t will remain a constant interest rate until the delinquant balance is paid off. ---Taxes that become dstinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---interest is ce}culatad as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)