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Home My WebLink About04-3659ROHRER,EUGENE E 72~ N HANOVER ST CARLISLE PA 17013-]534 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF UEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2335092/000 Notice Date: July 18, 2004 Notice Number: 842-643-904-071 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a cerlified copy of a lien to be entered of record in your county. 1 2 3 TAX TYPE ACCOUNTID TAX PERIOD BEGIN SALES 21963696 01-91-96 SALES 21063696 03-01-96 SALES 21063696 07-01-96 SALES 21063696 02-01-96 SALES 21063696 01-01-98 SALES 21063696 02-01-98 EMPL 14118798 0~31-41 EMPL 14118798 EMPL 14118798 01-01-02 4 5 6 7 TAX EVENT TAX TOTAL PERIOD NUMBER DUE DUE END 01-31-96 1 t4.00 25.29 03-31-96 1 16.93 30.38 07-31-96 1 12.33 21.72 02-28-96 1 9.13 16.45 01-3t-98 I 0.24 57.55 02-28-98 I 0.73 27.49 0L31-41 1 254.26 534.28 12-31-99 1 0.00 12.48 03-31-02 1 51.86 96.63 TOTAL: 359.48 82227 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 07-28-04 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvan{a, certifies this to be a true and correct copy of a lien against/he above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due f~om 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 AUTHORIZE~ELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE July18,2004 DATE COMMONWEALTH OF PENNSYLVANIA VS ROHRER,EUGENE E NOTICE OF TAX LIEN filed this day of ~F~l_$ FOR TAX~.~_ 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 Sect/on 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended, Liens for Realty Transfer Tax arise under Sect/on 1112~C of the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. Liens/or 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 Section 26 t 4.13, es amended, Liens for Motor Carriers Road Tax arise under Chapter 96 of the FA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inhefrfance 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. (For decandants with date of death prior to December t 3, 19B2, 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 FORTAXE$, PENALTIES AND INTEREST GENERAL INFORMATION: Cotporat/on Tax Liens provided under the Fiscal Code arise at the time of settfament (assessment) and are liens upon the franchises and property, both real and persena~, ~Nith no klrthar not[ce. The filing of a Notice of Lien with a county Prothonotan/is not a requisite, and the fien rem~ns in rut{ 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. EmDfaver Withholding Tax. Realty Tre~nsfer Tax. Sates and Use Tax. Lfauid Fuels Tax. Fuel Use Tax, Motor Carriers Road Tax and ~lotorbos Ta.~ flees are liens upon the franchises as weft as rea{ 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. P~E OF THE FILING NOTICE PLACE OF FILING: The nct/se of lien shall be filed: (al tn the case of Real Property, in the office of the Prothonotary of the county in whioh the property subject to the lion is situated and (bi in the case of Parsanal Property, whether tanqible or intangible, in the offise of the Prothonotary of the county in which the property subjec~ to lien is situated. At,ITOMATIC REVIVAL O_F NOTICF.~,ND PRIO~L'P{ DF NOT_I~ ~.RAL_ R~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Not/ce of Lion filed by the Commonwealth shall have priodty to, and be paid in foil, before any other obi[gat/on, judgement, claim, lien, or estate is satisfied from a subsequent judicial sa~e or fiability with which the property may be charged. EXCEPT{~. The Commonweafth does not maintain priority of tax [ions over any exist/ne mortgages or liens which are propedy recorded at the t/me that the tax 1ion is flied. S~E_E_; Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OF li[~N Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a sertiticate of release of any Iian imposed with respect to any tax if: (ti the fiabifity is satisfied, satisfaction consisting of payment of the amount assessed together with all interest end costs in respect thereof; or (2) the liability has become legafiy unenforseable. ~_XCEPTIO~ interest on Corporation Taxes is computed after alian is paid. ~E~LEME~F AC_COUNI The "TotaY' column Column 7) for each type of tax listed on this Notice of Lien comprises the ba anco of Tax Due Co umn 6) plus assessed additions and/or panalt/es, and assessed and accrued interest up to the interest computation date on the face of this notice. it payment or settlement of account is made after the interest computation date, the payment must inctude the lien filing costs and accrued interest from the interest computat/on date to and through the payment date. For any delinquent taxes due on or before December 3t, t981, interest is imposed at the following rates. C.B., F.F, C.L, ON.L - 6% PER ANNUM (DUE gATE TO PAYMENT DAT_~ C.I, G.Ic/., CA.. S T. - 6% PER .~.~NUM (DUE DATE TO P~YM F2~T DATE aL, N.E, G P.,M i - 6% PER ANNUM (DUE DATE TO PAYMENT 0~'{-~l P,U.R - 1% P~R MONTH OR FRACTION (DUE OATE TO PAYMENT DATE) PAT.. ~.M.T - 3~4 UP 1% PER MONTH OR FPACTION S. & U ~ 314 OF 1% PER MONTH OR FP~.G'i'/ON For att taxes that are originally due and payable on and after January 1, f 9~ the FA Department of Revenue will caicu~ata daily interest on all tax deficiencies using an annual interest rate that wit[ vary from caiandar year. interest is selcufated on a daily basis at the fofiowiog rates: ---Taxes that become delinquent on or before December 31, 1981 will a constant interest rate until the delinquent balance is paid off, ---Taxes that become definquent on or after January 1, 1982 are subj~ variable interest that changes each calendar year, ---interest is calculated as fofiows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DA' DELINQUENT) X (OAILY INTEREST FACTOR)