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Home My WebLink About04-2235NINSLON, HYRA L q24 BALT[HORE AVE HT HOLLY SPRINGS PA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OFREVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.2986449/000 Notice Date: May 16, 2004 Notice Number: 634-266-704-051-1 17065 To the Prothonotary of said court: Pursuant to the laws of the CommonweaJlh of Pennsylvania, there Js herewith transmitted a certified copy of a lien to be entered of record [n your county. 1 2 3 4 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END EMPL 90143605 10-01-01 12-31 EMPL 90143605 04-01-03 06-30-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE I 159.73 266.04 1 566.41 931.00 TOTAL: 726.14 1,197.94 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 05-26-04 The undersigned, the Secretary of Revenue (or an authorized detegate) 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, SECRETARY OF ~.,I~NUE (OR AUTHORIZE~J~ELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 16, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS WINSLOW, MYRA L NOTICE OF TAX LIEN filed this at day of LIENS FOR TAXES Liens for Corperafion 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 cf the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Rsatty Transfer Tax arise under Section 1112-C o1 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 2814.13, 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 13, 1982, liens arise under the inheritance and Estate Tax Act of t 961,72 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, Nc. 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 FOR TAXES, PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of setfiemant (assessment) and ars liens upon the h'anchises and property, both real and personal, with no fuAher notice. The filing 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 tiens on real estate which continue until tax is paid. Personal Income Tax. Employer Withholding Tax. Realty Transfer Tax, Sales and Usa Tax. Li{3uid Fuels Tax, Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property cf 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 ord[nary course cf business of the taxpayer. The lien has priority from the date of entry of record. PLACE ~OF~T~H~F~ILING NOTICE F~ PLACE OF FILING: The notice of lien shali 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 lb) 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. AUTOMATIC REVIVAL OF NOTICE AND PRIORI~OF NOTICE GENERAL RULE; According to the Fiscal Code, the Notice cf 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 any other obligafion, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or [[apility with which the property may be charged. EXCEP~'I~N: The Commonwealth does not maintain priedty of tax liens over any existing mortgages or fieas which are propedy recorded at the time that the tax lien is filed. SEE__~ Act of December 12, 1994, P.L. 1015, No. 138. ~,ELEASE 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 tiabitity is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the [[ability has become tegally unsnforceable. X~EP I'rJ~. interest on Corporation Taxes is computed after a tien is paid. SETTLEMENT OF The "TotaY' 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 penalfies, and assessed and accrued interest up to the interest 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 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., CL,, C NI - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate dally interest on ail tax deficiencies using an annual interest rate that will vary from calandar year. interest is calculated on a daily basis at the following rates: ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the detinquent batance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---interest is catculated as fotiows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)