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Home My WebLink About01-1663 REVK-1,59 (9-95) REV000K9 COMMONWEALTH OF PENNSYLVANIA ~UR~u o~ CO~.U.~CE DEPARTMENT OF REVENUE DEPT. 28O946 CERTIFIED COPY OF LIEN i%,.-~ '- ' . .... ".:;.' ~ '-~'-..- '..~. ---" COURT OF COMMON PLEAS OF CUMBERLAND COUNt, PENNSYLVANIA ' KENNETH N FRY & ASSOCZATES Ufv;....::.~..;:,~L,,....~... .... 2]~5 NARKET ST EIN: 25-1677594/000 Noti~ Date: March 11 2001 '~, CANP HILL PA Z70ZZ ' Notice Number: ~4-412-201-030_6 To the Prothonotary of Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmi,ed a ~,ified ~py of a lien to be entered of re.rd in your ~unty. / / 1 2 3 4 5 6 7 T~ TYPE ACCOUNT ID T~ T~ EVENT TAX PERIOD PERIOD NUMBER TOTAL BEGIN END DUE DUE EMPL 17975616 07-01-99 09-30-99 1 0.00 35.99 EMPL 17975616 04-01-00 06-30-00 1 498.06 729.38 TOTAL: 498.06 765.37 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 03-21-01 The undersigned, the Secretary of Revenue or an ' copy of a lien against the above named ( authorized delegate) of the Commonw nns Ivan' " a taxpayer for un aid T, ealth of Pe ia after demand for payment thereof remain .......... P ' AX, INTEREST, ADDITIONS or Y __ ...,_c~,rtlffes this to be a true and Commonweal . , ~ uupalo. /ne amoun · PENALTIES therein correct th of Pennsylvama u on the t .............. t of such unp. a~d TAX, INTEREST. D due from suc. h ta.x. payer and which, P axr,,y,,, ~ p,uper[y, real, personal, or both, as the cas~ AmaDy IbTeI.ONS or PENALTIES ,s a lien in favor of the March 11 2001 (OR AUTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE PLA__~CE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be flied: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the property COMMONWEALTH OF PENNSYLVANIA '..' and b/in the case of Personal Property, whether b'ect to the lien Is s;tuated . ( . unt in which ~aUn~ible or intangible, in the office of the Prothonotary of the co y VS the property subject to lien is situated. KENNETH W FRY & ASSOCIATES AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTIC~EE GENERAL RULE: According to the Fis.cal Code, the Notice of Lien is ~atically revived and does not require raffling of the Notice by the NOTICE OF TAX LIEN Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full. before any other obligation, judgement, claim, lien, or estate is satisfied frorr{ a subsequent judicial sale or liability with which ed EXCEPTION' The Commonwealth does not the roperty may be ch,a. rg ' --_ ..... =~,, mortnanes or liens which are day of mainPtain priority of tax ,ens over any u^,=,, ~ ~ ~ -- · filed this · properly recorded at the time that the tax lien is filed. SEE: Act ot L)ecemDer at m. 12, 1994, P.L. 1015, No. 138.- - ~, _ RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the a issue a certificate of release of any lien imposed Sec etary or his delegat.e, m y ................ -~ ~-o~sfactlon con. s~st~ng of r (se)sthe IlaDIII1;y IS Sati~u, with res.pe~.to ?n__y_t.a_x. ~;s sed together with all interest a.n.d co~st~s~n~roe, rs~~ p. ayme,n! ol }~n,e ~_mu~;~,, h~s become legally unenforcea.b[e. ~'^~'~ ....... LI___ENS FOR TAXE~ thereoT; or ~,z) t,~ ,,,~ ..... · ...... Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 Interest on Corporation Taxes is computed attar a lien is palo. - P.S. Section 1404, as amended. SETTLE___ MEN'I' OF ACCOUNT 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 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 amended, penalties, and assessed and accrued interest up to the interest computation Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform date on thi) face of this notice. Code of 1971,72 P.S. Section 8112-C, as amended. If payment or settlement of account is made after the interest computation date, Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, the payment must include the lien filing costs and accrued interest from the 72 P.S. Section 261 l-M, as amended, interest computation date to and through the. payment date. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use TaxAct, 72 P.S. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates.' Section 2614.13, as amended. F.F., C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. PER ANNUM (DUE DATE TO pAYMENT DATE) _ Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle c.s., . ~, PER ANNUM (DUE DATE TO pAYMENT DATE) B.L., N.E., G.P., M.I. ' 1% PER MONTH OR FRACTIOIN (DUE DATE TO pAYMENT DATE) Code (75 PA. C.S. 9615). P.U.R.. ~IONTH OR FRACTION ' OF 1% PER MONTH OR FRACTION Liens for Inheritance Tax and Estate Tax arise under the Inheritance and P.I.T., E.M.T. - 3/4 OF 1% PERI - 6% PER ANNUM Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section s. · u. - 3/4 INH & EST. - 6% PER ANNUM I et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of R.T.T.F.U.T. 1% PERMONTHOR FRACTION M.C.R.T. 1% PER MONTH OR FRACTION death prior to December 13, 1982, liens arise under the Inheritance and Estate L.F.T., Tax ACt of 1961,72 P.S. Section 2485- 101 et. seq.). O.F.T. - 1~/o PERANNUM Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and ' .-Public Transportation Assistance Fund Taxes and Fees arise under Section For all taxes that are originally due and payable on and after January 1 1982, 242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242. the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 Interest is calculated on a daily basis at the following rates: DEENQUENT DATE INTEREST RATE DALLY INTEREST FACTOR °OOO548 20% .000438 PA C.S. 9815). ~/~/s2 THRU 12./31/S2 16% .000301 LIENS FOR TAXES PENALTIES AND INTEREST ~/~/s3 THRU 12/31/83 11% .000356 111/84 THRU 17./31184 13% .000274 1/1/85 THRU 12/31185 10% .000247 111186 THRU 12/31186 9% GENERAL INFORMATION: ~% .0o0247 C__orporation Tax Liens provided under the Fiscal Code arise at the time of 1/1/87THRU 17../31/87 .000301 ent assessm~-~t) and are liens upon the franchises and property, both ~/~/ss THRU 12/31191 9% .000192 settlem ( -- · ,- ~ rther notice The filing of a Notice of Lien with a ~/~/s2 THRU 12/31192 7% .000247 1Ill93 THRU 12/31194 9% real and personal, with n,, .u ~--. 7% .ooom~ county Prothonotary is not a requisite, and the lien remains in full force and 1/~/~5 THRU 12/31198 .000192 -- 111/99 THRU 12/31199 6% .000247 validity without filing of revival until paid. ~/~/00 THRU 12/31100 9% In__heritance Tax Liens are liens on real estate which continue until tax is paid. ~/~/0~ THRU 12/31101 _ ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. Personal Income Tax. Emnlover Withh I i~Realty Transfer Tax. Sales Motorbus Tax liens are liens upon the franchises as well as real and personal ---Taxes that become delinquent on or after January 1, 1982 are subject to ~ ~roperty of~xpayers, but only after they have been entered and docketed of variable interest that changes each calendar year. record by the Prothonotary of the county where such property is situated and ---Interest is calculated as follows: shall not attach to stock of goods, wares, or merchandise regularly used in the INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS ordinary course of business of the taxpayer. The lien has priority from the date DELINQUENT) X (DAILY INTEREST FACTOR) of entry of record.