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HomeMy WebLinkAbout01-2548 SUREAU OF COMPLIANCE DEPT. 280946 HARRISSURG. PA 17128-0946 6021 CARLISLE PIKR #23 MECHANICSBURG PA 17055-2423 PARTY CITY OF HARRISBURG; 12 ROSZEL RD STE A20q PRINCETON NJ COMMONWEALTH OF PENNSYLVANIA~--/~/- ~ 3-<:/~?.,(,'-~ ~" DEPARTMENT OF REVENUE ¢~ INC COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1761713/000 Notice Date: April 23, 2001 Notice Number: 688-888-201-041-8 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 TAX TYPE ACCOUNT ID TAX PERIOD BEGIN SALES 21562952 10-01-00 4 5 6 7 TAX EVENT TAX TOTAL PERIOD NUMBER DUE DUE END 10-31-00 1 227.51 500,00 TOTAL: 227.51 500.00 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05-03-01 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, INTE REST, ADDITIONS or PENALTI ES therein due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES iea lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE April 23, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS PARTY CITY OF HARRISDURG INC NOTICE OF TAX LIEN filed this at day of LIENS FO_~ TAXES Liens for Corporation Taxes arise under Section 140t of the Fiscal Code, 72 P.S. Section 1494, 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 Ta~ 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 t-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 98 of the PA Vehicle Code, (78 PA. C.S. 9615). Liens for Inheritance 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. seq., 72 PA. C.S.A. Section 1701 et. seq. {FDr decendants with dale of death prior to December 13, 1982, lie ns arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485- 101 et. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 7'242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES, PENALTIES AND INTERES~T GENERAL ~N FORMATION: CorporatiQn 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 rig further notice~. The filing of a Notice of Lien with a COuRty 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, Employer 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 proper~y of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is situated and 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. PLACE OF THE TILING NOTICE FO~RM PLACE OF PIt.lNG: The no[ice of lien shall be filed: (a) In the case of Property, injhe office of the Proff~onotary of the courtly 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 ProthonotaW of the county in which the property subject to ]ion is situated, AUTOMATIC REVIVAL OF NOTICE Al,ID PRIORIT_y 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 Commonwealth. Any Notice of Lien flied 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 chalged. EX~¢~TION; lhe Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the tlme 1hat the tax lien is filed. SEE: Act of December 12, t994, 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 aJJ interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCE~PTI©~N: Interest on Corporation Taxes Js computed after a lien is paid. S_E~LE~MENT O~F AC CO~U NT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 9) plus assessed additions and/or penalties, and assessed and accrued Tnterest up to the interest computation date on the lace of this notice. If payment or settlement of account is made after the interest computation date, the payment must iDclude the lien liling costs and 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 imposed at the following rates. cs FF CL,CNJ 6% PER ANNUM (DUE DATE TO PAYMENT DATE) CI, G.R C A ST 6% PER ANNUM (DUE DATE TO PAYMENT DATE) R.L,NE,GP MI -6?FERANNUM DUE DATE TO PAYMENT DATE) P U R 1 ,,, PER MONTH OR FRACTION BUE DATE TO PAYMENT DATE PIT, E MT - 3'4 OF 1% PER MONTH OR FRACTION S. & U 3/4 OF 1% PER MONTH OR FRACTION RTT. - 6% PER ANNUM INH & EST 6% PER ANNUM OFT 18% PER ANNUM For ali taxes that are originally due and payable on and after January 1, ~ 982, the PA Depadment of Revenue will calculate daity interest on ail tax deficiencies using an annual interest rate that witl vary from calendar year. Interest is calculated on a daffy basis at the following rates: DELINQUENT DATE INTEREST RATR DAILY INTEREST FACTOR 1/1/82 THRU 12/31~82 2(~'/~ 000548 1/1/83 THRU 12/31/83 16% .000438 1/1/84 THRU 12/81/84 1 I% 000301 1/1/85 THRU 12~31/85 13% 000356 1/1/86 THRU 12/31/86 10% .000274 1/1/87 THRU 12/31/87 9% 000247 1/1/88 THRU 12/31/91 11% 000301 1/1/92 THRU 12~31~2 9% 000247 1/1/93 THRU 12/31/94 7% .000192 1 ~1195 THRU 12/31 ~98 9% 000247 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid oil. ---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 follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)