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HomeMy WebLinkAbout02-0034REVK-159 (8-01} REV000~ BUREAU OF COMPLIANGE DEPT. 280948 HARRISBURG, PA 17128-0M8 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE PHOENIX COLLECTIVE [NTELL[GENCE LLC 55 HONEYSUCKLE DR NECHAN[CSBURG PA 17055-5166 CERTIFIED COPY OF LIEN COURT OF OOMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA TEMP: 100014943/000 Notice Date: December 15, 2001 Notice Number: 564.103-201-121-0 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is hereWith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 TAX TAX TAX TYPE ACCOUNT ID PERIOD PERIOD SEGIN END 81198049 04-01-99 06-30-99 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 0.00 119.83 1 119.83 TOTAL: 0.00 9.00 FILING FEE(S): INTEREST COMPUTATION DATE: 12.25-01 f Penn~vlvania certifies this to be a true and correct · el ate of the Commonwealth o -' ; ch tax a er and which, ...... ~ecretarv of Revenue (or an autho.n,ze_.d~d ,e~=~;ST ADDITIONS or PENALTIES therein due from su P Y The unaerslgneu, u,,~..~ ~-.*:~ -.~,~ *~Ynaver for unpaid/~., .~-~-, ,~ , copy of a I en agmnst me aDow -,, .... .'~" ' ' The amount of such unpaid TAX, iNTEREST, ADDITIONS or PENALTIES is a lien in favor of the nt thereof, remmns unpmd, th as the case may be. after demand for payme ..... ~.~ +o~naver's property, real, personal, or bo , Commonwealth of Pennsylvania upuH u,~ .-~- ~ §ECRETARY OF~I~F-V ENU (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE December 15, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS PHOENIX COLLECTIVE INTELLIGENCE LLC filed this NOTICE OF TAX LIEN at day of rtl. Liens for Corporation Taxes adse under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer W'~hholding Tax arise under ~n~ectin~d3.45 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as Liens for Realty Transfer Tax arise under Sesfion 1112-C of 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 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). EL~n_.s. ~r In.h~ri~.rlca Tax and Estate Tax arise under the In a[a~e ~ax/~ct or '1982 Act of n .... ,- ..... heritance and · , .~=~.=muer Ia, 7982, P L. 1086 No 225 Section 1 et seq, 72 PA. C.S A. Section 1701 et. sea. (For decendants with date of death prior to December 13, 1982, liens arise t~nder · Tax Act of 1961, 72 P.S. Section 2485 - 101 et seq ~.e Inheritance and Estate pLiue~7c,~-rr~St='rt~.OSnta~se~s~ad Ln~ocalFuSnadJo~.,' Use and Hotel Occupancy Tax and axes 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 98 of PA Vehicle Code, (75 PA C.S. 9815)· LIENS FOR TAXES. PENALTIES AND~HE~, GENERAL INFORMATION: Comoration Tax Lienj. provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and real and personal with nn f,,~h .... '~':' Th ..... property, both court P ' _.. . - e ming or a Noti · ..... [~_ .r.o. tho.n_o..tary Is not a requisite and ,k~ ,: ...... .ce o.f L~.en w~th a v=.u~w wlmou;/lllng of revival until pai~. -,~ ,,~,,, ;urneJns In mil tOrce and JJ]J3~2LT~LL~ are liens on real estate which Continue until tax is paid. mu.~[JZU2J, a~ liens ars liens ~ prope.n~, o.f. tax~_ a~,.ers, but only after they have been entered and dOCketed of recom oy me I"romonotary of the county where such property is situated end 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 of entry of record. P_LACE OF THE FILING TN~T.L~F?' 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 tangible or intangible, in the office of the Prothonotary of the county in which the properly subject to lien is situated. /UJTOMATIC REVIVAL OF NOTICE AND PRIO.[Ty OF NOTIC, ~ According to the Fiscal Cnde, the Notice of ~ien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien fi ed by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, cJalm, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EZ~..~EP~'ION': The Commonwealth does not maintain priority of tax liens over..any~g mortgages or liens which are properly recorded at the time that the tax lien s filed. ~ Act of December 12 1994, P.L. 1015, No. 138. 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 en imposed with respect fo any tax if: (1) 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 lenally unenforceable. ntarest on Corporation Taxes is computad~ftar a lien is paid· ~qETTLEMENT OF ACCOUNT The "Total" cofumn (Column 7) for each type of tax sted on th s Notice of Lien COmprises the balance of Tax Due (Column 6) p us assessed additions and/or penalties, and assessed and accrued interest up the interest computation date on the face of this notice, fo If payment or ssttiement of account is made after the interest computation date, the Payment must include the lien filing COsts end 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 ~mposed at the following rates. CS.,FF. CL C.N.I. c.,., B L., N.E Q.P.' M.I. .6% PER ANNUM ,t ~,u,5 ~_~ _e/_o PAYM~ff DA'rE) P.U.R.. ' ' - 1% PER MONTH ~F~=e~-~*l~.--T-O- .P-AYM~/T 0ATE) P,I.T., E.M.T. n rn~.,~ lUN (DUE DATE TO PAYMENT S. & U. - 3/4 OF 1% PER MONT~ For all taxes that are originally due and payable on and after ,January 1, 1982, the PA Department of Revenue will calculate daily interest on all tax dsfieienc/ee using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: .000247 ---Taxes that become delinquent on or before December 31,198t will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or afmr January 1, 1982 are subject to a variable intarest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID)X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)