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HomeMy WebLinkAbout04-3676REVK-159 (12-01) REV000K9 PURPURA~SAL 107 W HAIN ST HECHANICSBURG PA COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-1917532/000 Notice Date: July 19, 2004 Notice Number: 842-930-t04-071 17055-6228 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there Js 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 SALES 21087794 D1-01-04 01 EMPL 12566972 10-01-03 12-31-03 5 EVENT NUMBER f 1,797.09 1 473.47 TOTAL: 2,270.56 FILING FEE(S): 5 7 TAX TOTAL DUE DUE 2,098.09 627.13 2,725.21 14.00 INTEREST COMPUTATION DATE: 07-28-04 Tl~e 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 AUTHORIZE ~L~E ~TE) PART 1 - TO BE RETAINED BY RECORDING OFFICE Ju)y 18, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS PURPURA,SAL NOTICE OF TAX LIEN filed this at day ol LIENS FO~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 ~ec~oo 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 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 Yehide Code, (75 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. (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, 981 LIENS FOR TAXES. PENALTLES AND INTERE$'[ GENERAL iNFORMATION: Corporation TAX i~ provided under the Fiscal Cede arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, _with no further notice~ The filing of a Notice of Lien With a county Prothonotary is not a requisite, and the tien remains in full force and vatidity w~thout filing of rev~va~ untit paid, inheritance Tax Liens are liens on real estate which continue unffi tax is paid. Personal Income Tax. F~motover Withholding Tax, Realty Transfer Tax, SNee and Use Tax. Uouid Fuels Tax. Fuel Use Tax, Motor Carriers Road Tax and Motorbus Ta)/_ liens are liens upon the franchises as weii as real and personal property of taxpayers, but only after they have been entered and docketed o1 record by the Frothonotary of the county where such property is situated and shall not attach to stock of 9oDds, wares, or merchandise regctarty used in the ordinary course of business of the taxpayer. The lien has pdority from the dat~ of entry of record. P OF T E FI I NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: la) in the case of Real Freperty, in the office of the Prothonotary of the county in which the property subiect to the lien is ~ltuated and (b) iD the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC RE~/IVAL OF N~RITY OF NOTICE ~_E_N~E~L~R~JLE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require raffling of the Notice by the CommDnweaith. 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 charged. _E~CEPTJ~ The Commonwealth does not maintain priority of tax liens over any existing mol[gages or liens which are propedy recorded at the time that the tax lien is flied. ~: Act of December 12, 1994, P.L. 1015, No. 138. _RELEASE OF LIEN Subject to such regulation as the Secretary or his de~egate may prescribe, the Secretary or his delegate may issue a certificate of release of any iien imposed with respect to any tax if: (1) the liapiiity 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. EXCEPTIOJ~ Interest on Corporation Taxes is computed after a lien is paid. ~ETTLEM N~OUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lie~ comprises the balance of Tax Due (Column 6) plus assessed additions and/o penalties, and assessed and accrued interest up to the interest computaflo~ date on the face of this notice. if payment or settlement of account is made after the interest computation d~t~ the payment must include the lien filing costs and accrued interest from th interest computation date to and through the payment date, For any delinquent taxes due on or before December 31, 1981, interest imposed at the following rates. c.s, E E, CL., C ~-il - 6% PER ANNUM (DUe DATE TO PAYMENT DATe) CL, G R., C A, S.T. - 6% PER ANNUM (DUE OATE TO PAYMENT DATE) OFT - 18% PER ANNUM For att taxes thst are originNty due and payaple On and after January 1,19 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 catculated on a dairy basis at the fctlowing rates: ---Taxes that become delinquent on or before December 31, 1981 will r a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subje variable interest that changes each calendar year. ---interest is calcutated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAY DELINQUENT) X (DAILY INTEREST FACTOR)