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Home My WebLink About01-2552 REVK 159 (9 95) REV000K9 (~UR~U OF COMPLIANCE OEPT 280946 KAYER & BROWN 4 LIBERTY AVW CARLISLE PA 17013 COMMONWEALTH OF PENNSYLVANIA~/'- DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1725726/000 Notice Date: April 23, 2001 Notice Number: 688-869 501-041 To the Prothonotary of said court: Pursuar4 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 TAX TYPE ACCOUNT ID EMPL 18116210 EMPL 18116210 3 4 5 6 7 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END 04-01-00 06-30-00 1 417.24 656.72 07-01-00 09-30-00 1 279.95 393.22 TOTAL: 697.19 1,049.94 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, 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. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE April 23, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS KAYER & BROWN NOTICE OFTAX LIEN filed this at day of LIENS FOR TAX_E~S 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 Reatty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.S. Section 8112-0, 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. t 3, 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 Esiate Tax arise under the Inheritance and Estate Tax Act of 1982, Act ol 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 2488 - 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 Molorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9816). 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 properly, both real and personal, w_ith no fudher notice, The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in fui) 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 TranEfer Tax. Sales and Use Tax. Liquid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and M~orbus Tax liens are liens upon the franchises as well as real and personal properly of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such properly 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 PI_ACE OF PILING: The nolice of lien shall be filed: (a) In tl~e case of Rea] Properly, in the office of the P~othonotary of Ihe coucty in which the propedy subject 1o the lien is situated and (b) in the case of Personal Property, wheg~er tangible or intangible, in l[~e office of lhe Prothonotary ol lhe county [n which [he property subject to lien is sihlated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTIC~E GENERAL RULE: According to the FiscaF Code, the Notice of Lien is automatically revived and does not require rebling of the Notice by the Commonwealth. Any Notice of Lien fired 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 charged. EXCEPTION; The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the gme that the tax lien is filed. SEE: Act of December 12, 1994, P.L. f015, No. 138. RELEA$~E OF LIE] Subject to such regulation as the Secretary or his deregate 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. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETI'LENIE ~NT~F ACCOUNT The "Tote?' 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 on the face of this notice. If payment or 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 forlowing rates. CS,FF,CL CN.I 6% PER ANNUM(DUEDATETOPAYMENTDAT~) Cl., GRC A., ST - 6% PER ANNUM (DUE BATE TO PAYMENT DATE) BL,NE,GP MI 6% PER ANNUM (DUE DATE TO PAYMENT BATE) PUR. - 1% PER MONTH OR FRACTION (DUE BATE TO PAYMENT DATE) PI T, EM.T 34 OF 1% PER MONTH OR FRACTION S & U - 3/40~ 1% PER MONTH OR FRACTION R.T T b~ PER ANNUM INN & EST - 6% PER ANNUM LFT PUT - 1% PER MONTH OR FRACTION For all taxes that are originally due and payable on and after danuary 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 calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY 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 follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)