Loading...
HomeMy WebLinkAbout11-0050!t- 5O C,ivil Term Pennsylvania ~ DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 REVK-159 (12-09) REVOOOK9 DOCEXEC HARRISBURG PA 17128-0948 CERTIFIED COPY OF LIEN #Iq ,pp Pp pI.FF C~ 55p38C COURT OF COMMON PLEAS OF e* d5315g CUMBERLAND COUNTY, PENNSYLVANIA H E N R I X L L C EIN :................................................ 26-3231470/000 1412 T R I N D L E R D S T E 10 0 Notice Date :....................................November 20, 2010 Notice Number :...............................973-636-110-111-5 CARLISLE PA 17015-9793 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 5 6 TAX TYPE ACCOUNT ID TAX TOTAL PE OD PERIOD BE IN END SALES 84681587 10-01-09 12-31-09 3,263.27 4,069.75 SALES 84681587 01-01-10 03-31-10 3,205.55 4,208.53 TOTAL: 6,468.82 8,278.28 FILING FEE(S): 19.00 SATISFACTION FEE(S): 8.50 SETTLEMENT TOTAL: 8,305.78 ;'7 ~: r~~ ~a Wz:'@ .. ~~ W _.. ._. ~ ~ 4_.. P_ ~ _/ ~~ ~ F~~ ~ ~ ~ .- T+ ~ 1 r~~ ^ Jv ,-n A a ~~ te? _. INTEREST CALCULATION DATE: 02-13-11 The undersigned, the Secretary of Revenue or 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. iA~t%K~/ S C ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE November 20, 2010 DATE S COIIAMONWEALTH OF PENNSYLVANIA VS HENRIX LLC NOTICE OF TAX LIEN filed this day of at m. LIENS 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 8112-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 Inheritance and Estate Tax Act of 1982, Act of Dec. 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. For decendanis with date of death prior to Dec. 13, 1982, Inns arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq. Liens for state and local sales, use and hotel occupancy tax and public transportation assistance fund takes 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 INTEREST 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 personal, with no further notice. The filing of a Notice of Lien with a courtly Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance tax liens are liens on real estate, which continue until tax is paid. Personal income tax, empbyer withholding tax, .realty transfer tax, sales and use tax, liquid 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 of taxpayers, but onty after they have been entered and docketed of rec:ortl by ~ Prothonotary of the county where such property is situated. Such liens shall not attach to stock of goods, wares or merohankfse regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM 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 property subject to lien is situated. AUTOMATIC. REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Cod®, the. Notice of Lien is automatically revived and does not require refiGng of the notice by the commanweatth. Any Notice of Lien flied by the oommonwe~lilh shall have priority fo, and be paid in tint; before any other obtGort, jur~gement, 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 maintain priority of tax liens over any existing mortgages or liens properly recorded at the time that the tax lien is filed. Act of Dec. 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 releas$ of any fien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together witit ail interest and costs in respect thereof; or (2) the Habiwty has become legally unenforceable. EXCEPTION: Interest on corporation tares is cakswtbted after a 1iet~ s paid. SETTL~IT OF ACCOUNT The "Total" column (Column 6) for each type of tax listed on this Notice of Lien includes the balance of tax due (Cok>mn 5) plus assessed additions and/or penalties and assessed and accrued interest up to the irterest ca~ulation date on the face of this notice. If payment or settlement of akxount is made after the interest ca~ulation date, the payment must include the lien filing costs and accrued interest from the interest calculation date to and through the payment date. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the following rates. C.S., F.F., C.L., C.N.I. - 6 % PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) 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) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. - 6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 18% PER ANNUM For all taxes originally due and payable on and after Jan. 1, 1982, the PA Department of Revenue will calculate daily interest on all tax defiaencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000648 1/1/83 THRU 12/31/83 16% .000438 1/1/84 THRU 12/31/84 11% .000301 1/1185 THRU 12/31/85 13°k .000358 1 /1/86 THRU 12/31!86 10% .000274 1 /1/87 THRU 12131 /87 9°k .000247 1 /1/91 THRU 12/31 /91 11 % .000301 1/1/92 THRU 12/31x82 9°k .000247 1/1194 THRU 12/31!94 7% .000192 1/1/95 THRU 12!31/98 9% .000247 1/1/99 THRU 12/31/99 7% .000192 1/1/00 THRU 12!31100 8% .000219 1/1101 THRU 12x31/01 9% .000247 1 /1102 THRU 12031 /02 6% .000164 1/1/03 THRU 12/31/03 5% .000137 1/1/04 THRU 12!31104 4% .000110 1/1/05 THRU 12/31/ 5% .000137 1/1106 THRU 12/31/D6 7% .000192 vtro7 THRU 12131ro7 8% .ooo2la 1/1108 THRU 12/3t108 7% .000192 1/1/09 THRU 12131/09 5% .000137 1 /1 /10 THRU 12/31 /10 4% .000110 ---Taxes that become delinquent on or before Dec. 31, 1981, are subject to a constant interest rate until the delinquent balance is pad off. ---Taxes that become delinquent on or"after Jan. 1, 19192, are subject to a variable interest rate that charges each calerxiar year. ---Interest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAraD) X NUR OF DAYS DELtFH?t!!NT) X (DAILY IN~'FACY'QR)