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Home My WebLink About04-2716WES HOL 705 OLD GETTYSBURG PIKE HECHANICSBURG PA 17055 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1832985/000 Notice Oate: June 14, 2004 Notice Number: 694-292-904-060-9 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a ceriified 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 SALES 81200062 12-01-03 12-3 t -03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE t 3,793.t 7 4,427.24 TOTAL; 3,793.17 4,427.24 FILING FEE(S); 14.00 INTEREST COMPUTATION DATE: 06-24-04 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 t~xpayer 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 tien in favor of the Commonwealth of PennsyNania upon the taxpayer's property, real, personal, or both, as the case may be. PART 1 - TO SE RETAINED BY RECORDING OFFICE Jane 14, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS WES HaL NOTICE OF TAX LIEN tiled this at day of I.IENS 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 61 t2-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 ffihedtance and Estate Tax Act of 1962, ACt of December 13, 1962, P.L. 1086, No. 225 Section t et. seq., 72 PA. C,S.A. Section 1701 et. seq. (For decendants with date of death prior to December 13, 1962, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2465 - 101 et. seq.), Liens for State, ar State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of Mamh 4, t 971, 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 FOR TAXES, PENAL~IE~ AND INT~,[~ GENERAL iNFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and perasnal, with no further notice. The tiling of a Notice of Lien with a ccun~y Prothonotary is not a requisite, and the lien remains in full fame and validity without tiling of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal income Tax. Employer Wr~hhotdlng Tax, Roatb' Transfer Tax. Sales and Use Tax, Liquid Fuels Tax~ Fuel Use Tax, Motor Carriers Road Tax and J~bus Tax 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 shall not attach to sfock of goods, wares, or merchandise regularly used Jn the ordinary course of business ef the taxpayer. The fien has priority from the date of entry of record, PLACE OF THE FILIN N TJCE F M PLACE OF FILING: The notice of lien shall be flied; (al 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 Properly, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. ~_UTOMAT~NQTICE AND PRIORITY OF NOTICE 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 Commonwealth shal~ have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicist sale or liability with which the property may be charged. EXCEPTION~ 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 tiled. SEE~ Act of December 12, 1994, P.L. 1015, ND. 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 fien imposed with respect to any tax if: (ti the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become tsgally unenforceable, EXCEPTION: interest on Corporation Taxes is computed after a lien is paid. 'CF T C NT The "Total" column (Column 7) for each type of tax ~isted on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or peoaJtias, 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 ~ing costs and accrued interest from the interest computation date to and thrDugh 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, CNI. - 6% PER ANNUM (DUE DATE TO PAYMENT DAT~) O ~., G R.. CA.. S T 6% PER ANNUM (DUE DATE TO PAYMENT eATE) BL,NE,GP MI -6%PERANNUM(DUEDATETOPAYMENTDATEt P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.i.T., E.M.T. - 314 OF I% PER MONTH OR FRACTION S & U ~ 3/4 OF ?% PER MONTH OR FRACTION R.TT. - 6% PER ANNUM INH & EST - 6% PER ANNUM L.F.T.. F. UT - 1% PER MONTH OR FRACTION M.CRT - ~% PER MONTH OR FRACTION OF.T - 19% P~a ANNUM For all taxes that are originally due and payable on and after January 1, 1982, t~e 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 fotfowing rates: ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to a vatiab]e interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DALLY INTEREST FAC3'OR)