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Home My WebLink About04-3415REVK-159 (12-01) R EV000Kg BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128~o948 HILLER, EDWARD J 5~q0 SPRING RD CARLISLE PA 17015-8759 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 181-60-4408/000 Notice Date: July 6, 2004 Notice Number: 452-992-404-070-1 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 TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END USE 10051375 10-01-01 10-31-01 USE 10146282 05-01-03 05-31-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 332.34 439.28 1 614.04 754.26 TOTAL: 946.38 1,193.54 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 07-16-04 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Common~alth 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 properly, real, personal, or both, as the case may be. AUT.OR,zS R ARV PART 1 - TO BE RETAINED BY RECORDING OFFICE July 6, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS MILLER, EDWARD J NOTICE OF TAX LiEN filed this day of LIF-~NS 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. Secl~on 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 )nheritanco Tax and Estate Tax arise under the inheritance and Estate Tax Act of 1982, ACt of December 13, 1982, P.L 1086, No. 225 Section 1 et. se(i., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Actor 1961,72 P.S. Section 2485 - 101 et. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Publk; Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, 1971, No. 2 as arseoded, 72 P.S, Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicte Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENAI~TIES AND INTEREST GENERAL INFORMATION: Comoration 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 I~0 further notice. The filing of a Notice of Lien with a county 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. Persenal Income Tax. Emoloyer WithholdingTax. Realty Transfer Tax. Sales And Use Tax. Liouid Fuels Tax. Fuel Use Tax. Motor Cartiere Road Tax and Motorbus Tax liens are [ieee upon the franchises as well as real and persona) prope~y of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is situatad and shall not attach to stock of goods, wares, or merchandise regulariy used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. P~LACE~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 er 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 F~ GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require raffling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shell have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial seie or )lability with which the property may be charged. EXC PT~: The Commonwealth does not reaintaio 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 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 payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has bscoree legally unenforceable. ~EX~EPTION: Interest on corporation Taxes is computed after aiion is paid. SE"I-rLEMENT OF A O~ 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 penalties, and assessed and accrued interest up to the interest computation date OD the face of this notice. It payment or settlement of account is made after the interest computation date, the payment must include the lien tiling costs and accrued interest from the interest computation date to and through the payrsent date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the followiog rates. c.s ~ FF., CL, C.Nt - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) CI., G.R., C.A., ST 6% PER ANNUM IDUE DATE TO PAYMENT DATE) aL, N.E, GP, Mi - 6% PER ANNUM tDUE DATE TO PAYMENT DATE) P.UR - 1% PEH o/MONTH OR FRACTION (CUE DATE TO PAYMENT DATE) P i.T, E MT 3/4 OF ~ Ye PER MONTH OR FRACTION S. & U. 3/4 OF 1% PER MONTN OR FRACTION RTT - 6% PER ANNUM 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 deficiencies using an annual interest rate that will vary from calendar year. Interest is caioulated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DALLY INTEREST FACTOR ---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 variable interest that changes each calendar year. ---Interest is calculated as folicws: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)