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Home My WebLink About01-2550PAUL HATTUS AGENCY 5810 NARKET ST CAMP HILL PA 17011 DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN INC COURT OFCOMMONPLEASOF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1778473/000 Notice Date: April 23, 2001 Notice Number: 688-801-501-041-8 To the Prothonota. ry of said court: Pursuant to the laws of the Commonwertlth 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 -EMPL 18251983 04-01-00 EMPL 18251983 07-01-00 4 5 6 7 TAX EVENT TAX TOTAL PERIOD NUMBER DUE DUE END 06-30-00 1 118.00 213.11 09-30-00 1 504.00 707.52 TOTAL: 622.00 920.63 FLUNG FEE(S): 9.O0 INTEREST COMPUTATION DATE: 05-03-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Comrnonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTE REST, AD DITIONS 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 is a 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 PAUL MATTUS AGENCY INC NOTICE OF TAX LIEN filed this at day of LIENS FOR TAXE~ 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 1 t 12-C of the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended, Liens for Liquid Fuels Tax arise under Section 19 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). Liens for inheritance Tax and Estate Tax anse under the Inheritance and Estate Tax Act of t 982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 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 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 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 INFOP, MAT[ON: 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 f~urther p to~. 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. Personal Income Tax. Employer Withholding Tax, Realty Transfer Tax. Sales and Use Ta.x. Lic~uid Fuels Tax, Fuel Use Tax. Motor Carriers Road Tax and_ Motorbus Taxx liens are liens upon the franchises as well as real and personal property 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 FILING NOTICE FORM PLACE (}~ FILING: The notice of lien shall he fired: (al In the case of Real Property, in the office of the Prothonotary of the county in which the property subiect 1o the lien is situated and (b) in [he case of Personal Property, whether tangible or intangible, in the office st the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOT__JOE .AND PRI~ORIT~Y OF N~OTICE_ GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived ,~nd does not require raffling of the Notice by the Commonwealth. Any Notice of Lien fired by the Commonwealth shall have pr[silty to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or [lability with which the property may be charged. EXOEP~TION: ]'he Commonwealth does not maintain priority of tax liens over any ex~s0ng mortgages or hens 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 become legally unenforceable. EX_CEPT~ON: Interest on Corporation Taxes is computed after a lien is paid. SErFLE~ENT OF ACC~OUN~T The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 5~ plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the race of this notice. If payment er settlement of account is made after the interest computation date, the payment must include the lien filing 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, C L. CN I - 6% PER ANNUM {DUE DATE TO PAYMENT DATE) Cl., G R C.A, S T 6% PER ANNUM (DUE DATE TO PAYMENT DATE) BL,NE GP,MI -6%PERANNUM(DUEDATETOPAYMENTDATE) P U.R 1% PER MCf,JTH OR FRACTION (DOE DATE TO PAYMENT DATE) P~ T, EMT. - 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 L PT, FUT - 1% PER MONTH OR FRACTION MC.R T 1% PER MONTH OR FRACTION OFT 1~% PRR ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interesl on all tax deficiencies using an annual inte(est rate that will vary from calendar year. Interest [s catculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DALLY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% 000548 ---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 follows: INTEREST = (BALANCE OF TAX UNPAID) )((NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)