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Home My WebLink About04-2234PURPURA,SAL 107 W HAIN ST flECHANICSBURG PA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-1917532/000 Notice Date: May 16, 2004 Notice Number: 634-263-004-051-1 17055-6228 To the Prothonot~3ry of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmifted a certified copy of a lien to be e~ered of record in your county. 1 2 TAX TYPE ACCOUNT iD SALES 21087794 SALES 21087794 3 4 5 6 7 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END 06-01-03 06-30-03 1 2,812.27 3,620.80 12-91-03 12-31-03 1 2,005.38 2,334.21 TOTAL: 4,8t7.65 5,955.01 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 05-26-04 The undemigned, the Secretary of Revenue (or an au4hofized delegate) of the Commonwealth of Pennsylvania, certi§es 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 favz3r of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or bath, as the case may be. PART 1 - TO BE RETAINED BY RECORDING OFFICE May 16, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS PURPURA,SAL NOTICE OF TAX LIEN Ii,ecl this at dsy ef 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 Sect[on 345 of the Tax Reform Code of 1971, 72 P.S. Sect[on 7345, as amended. Liens for Reai~ Transfer Tax adse unde~ Section 1112-C of the Tax Reform Code of 1971,72 P.S. Section 8112-C~ as emended. 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 decendants with date of death prior to December t 3, t 982, liens arise under the inheritance and Estate Tax Actor 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 95 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL iNFORMATION: Co~oration Tax Liens provided under the Fiscal Code arise at the time of settlement (aseeasment) and are liens upon the franchises and property, both real and personal, with no further notice. The tiling of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and valid(fy without tiling of revival until paid. inheritance Tax Liens are t[ans on real estate which continue until tax is paid. Personal Income Tax, Employer Withho[dino Tax. Realty Transfer Tax, Sales and Use Tax. Liquid Fuels Tax, Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and persunal 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 shell not attach to stock of goods, wares, or merchand{se regularly used {n the ordinary course oi business of the taxpayer. The lien has priority from the date of entry of record. ELACEOF THE FILIN(~ NOTICE FORM PLACE OF FiLiNG: The notice o1 lien shall be filed: (a) in the case ef Real Preperty, in the office et the Prothonotary of the county in which the property subiect to the lien [s 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~TOMATIC REVIVAL OF NOTICE AND PRiORiTY OF NOTI~ _G N~L~_AJ,__R~J~._F~ 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 tiled by the Commonwealth shall have pr[er[ty to, and be paid in fuji, before any other obligation, judgement, cia[m, lien, or estate is sat[stied from a subsequent judicial sale or fiabifity with which the property may be charged. EXCEPTION_; The Commonwealth does not mNntain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax t[an is tiled. _S_F.~j Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OF~ Subject to such regulation as the Secretary or his delegats may prescribe, the Secretary or his dele9ats may issue a certificate of release of any lien [rnposed with respect to any tax if: (1) the t[abit[ty is satisfied, satisfaction consisting of payment of the amount assessed together W~th all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: interest on Corporation Taxes is computed after a lien is paid. SETI'LEMENT 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 0) p~us assessed add~ons and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. it payment er settlement of account is made after the interest computation date, the payment must include the lien tiling 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. C$.,F.F.,C.L.,C.N[ - 6% P~R ANNUM (DUE DAT~ TO PAYMENT DATE) OFT. - ~8% PER ANNUM For all taxas that are originally due and payable on and after January 1, 1952 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 calculated on a daily basis at the folfowing rates: v--Taxes that become delinquent on or before December 31, 1981 will a constant interest rate until the delinquent balance is paid off. -*-Taxes that become delinquent on or a~ter January 1, 1982 are subject variable interest that changes each calendar year. -~-[ntarest is calculated as folfows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMSER OF DAYS DELINQUENT) X (DALLY INTEREST FACTOR)