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Home My WebLink About01-1691 .~w-~.-~:) .~voooK~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE ~RRISBURG, PA 17128-0~6 CERTIFIED COPY OF LIEN '~ .:- ' ....,.."",'"' F[~3'~.. ............. . COURT OF COMMON Pk~.~? CUMBERLAND COUN~ '" PENNSYLVANIA SHANNON, LARRY F LIN: 2~-2250~3~Z00~ PENNSYO/~N!A [ 7 6 8 0 CU ~ B E R L A ND H ~ Y Notice Date: March 11, 2001 N E ~B U R G PA [ 7 2 q 0 - 9 7 0 7 Noti~ Number: 944-293-701-030-6 1o tho ~rothonotar~ o~ ~ursuant to th~ laws of tho Gommonw~alth of ~onns~lvania, thoro ropy of a lion to bo ontorod of to.rd in gout 1 2 3 4 5 6 7 T~ TYPE ACCOUNT ID T~ T~ EVENT T~ TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 28095749 08-01-98 08-31-98 1 0.00 77.83 EMPL 90214323 10-01-98 12-31-98 1 0.00 11.68 EMPL 90214323 04-01-00 06-30-00 1 444.80 672.59 TOTAL: 444.80 762.10 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 03-21-01 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 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. March 11, 2001 SECRETARY OF~EVENUE (OR AUTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ,, PLACE OF THE FILING NOTICE FORM COMMONWEALTH OF PENNSYLVANIA 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 (b) in the case of Personal Property, whether VS tangible or intangible, in the office of the Prothonotary of the county in which SHANNON,LARRY F the property subject to lien is situated. , AUTOMATIC REVIVAL OF NOTICE 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 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 from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION; The Commonwealth does not filed this day of maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. SEE' Act of December , . 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 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 consisting of LIENS FOR TAXES payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 .Interest on Corporation Taxes is computed after a lien is paid. P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under SETTLEMENT OF ACCOUNT 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 amended.' comprises the balance of Tax Due (Column 6) plus assessed additions and/or Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform penalties, and assessed and accrued interest up to the interest computation Code of 1971,72 P.S. Section 8112-C, as amended, date on the face of this notice. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax ACt, 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 72 P.S. Section 2611-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 Section 2614.13, as amended, imposed at the following rates. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle c.s., F.F., C.L., C.N.I. - 6'/* PER ANNUM (DUE DATE TO PAYMENT DATE) C.l., G.R., C.A., S.T. - 6'/. PER ANNUM (DUE DATE TO PAYMENT DATE) Code, (75 PA. C.S. 9615). B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) Liens for Inheritance Tax and Estate Tax arise under the Inheritance and P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section s. & u. - 3/4 OF 1% PER MONTH OR FRACTION 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of R.T.T. -6',4, PERANNUM INH & EST. - 6'/* PER ANNUM death prior to December 13, 1982, liens arise under the Inheritance and Estate L.F.T., F.U.T. - 1% PER MONTH OR FRACTION TaxAct of 1961 72 P.S Section 2485- 101 et. seq.). M.C.R.T. -1% PERMONTH OR FRACTION ' ' O.F.T. - 18% PER ANNUM 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: PA C.S. 9815). DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 LIENS FOR TAXES, PENALTIES AND INTEREST 1/1/83 THRU 12/31/83 16% .000438 111184 THRU 12/31/84 11% .000301 GENERAL INFORMATION: 1/1/s5 THRU 12/31/85 13% .000356 1tl/86 THRU 12/31/86 10% .000274 Corporation Tax Liens provided under the Fiscal Code arise at the time of 1/1/87 THRU 12/31/87 9% .000247 settlement (assessment) and are liens upon the franchises and property, both 1/1/88 THRU 12/31/91 11% .000301 real and personal, with no further notice. The filing of a Notice of Lien with a 1/1/92 THRU 12/31/92 9% .000247 1/1/93 THRU 12/31/94 7% .000192 county Prothonotary is not a requisite, and the lien remains in full force and 1/1/95 THRU 12/31/98 9% .000247 validity without filing of revival until paid. 1/1/99 THRU 12/31/99 7% .000192 111/00 THRU 12/31100 8% .000219 Inheritance Tax Liens are liens on real estate which continue until tax is paid. 1/1t01 THRU 12/31/01 9'/. .000247 Personal Income Tax, Emolover Withholdin'.c~ Tax, Realty Transfer Tax, Sales ---Taxes that become delinquent on or before December 31, 1981 will remain and Use Tax, Liquid Fuel~ T~x, Fuel Use ~ax, Motor Carriers Road Tax and a constant interest rate until the delinquent balance is paid off. 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 a property of taxpayers, 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 ordinary course of business of the taxpayer. The lien has priority from the date INTEREST -- (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS of entry of record. DELINQUENT) X (DAILY INTEREST FACTOR)