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Home My WebLink About11-7006PA DEPARTMENT OF BUREAU OF COMPLIANCE REVENUE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 1 -n- Lcj rJ ICE T Fin 2 LJi pennsylvania DEPARTMENT OF REVENUE REV-159 CM OOCEXEC (10-W ? ? ?-? c?l? Civ? ? COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: CAPITAL CITY JEWELERS 230 CAMP HILL BYP CAMP HILL PA 17011 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN p.,-ht to the l- of the C.... n...1th of P....yly.pi.5333- 137 there i, herewith tr.n-itted . certified copy of . lie, njZq! f cord in your county OF ASSESSMENT IDENTIFYING TAX ERMINATION OR SETTLEMENT NUMBER 6 3 4 708.00 TOTALSI 7 0 8, 0 0 FILING FEE(S) INTEREST COMPUTATION DA TE SATISFACTION FEE(S) Pennsylvania, certi?fiesothisrtoobeRavtrue and correcthcopy ofd allDieneagainstethemabove-namedf taxpayer for unpaid tax, interest, additions or penalties thereon due, from such taxpayer ADDITIONAL INTEREST and which, after demand for payment thereof,, remains unpaid. The amunt of such unpaid upon theetaxpayedrdstpropertyPereal1e personal lvor or both, as thetcaseomaynbealth of Pennsylvania SETTLEMENT TOTAL JUL 20 2011 DATE SECRETARY OF REVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE TOTAL 6 708.00 Qokkakq 00 e4 PIA Ck? 4 sit 61 &? COMMONWEALTH OF PENNSYLVANIA V. CAPITAL CITY JEWELERS NOTICE OF TAX LIEN Filed thi day of at m, CLERK (or Register) LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. Liens for Personal Income Tax and Employer Withholding Taxes 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 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 2611-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 Vehicle Code, (75 Pa. C.S. 9615). Liens hinheritance of x19and 82. Tax aris under 1 13, 1982e %L 086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. seq. date of death prior Estatte December Taxx Act 3of 1961, 72 P.S. Section 2485 - 101 et. seq.). Liens f Occupancy Tax Sande Public aTransportation aAssistancenFundtTaxes 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 the PA Vehicle Code, (75 Pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General information: Cor oration Tax Liens provided under the Fiscal Code arise at the time of sett ement assessment) and are liens upon the fran- chises and property, both real and personal, with no further no- tice. The filing of a Notice of a Lien with a county prothonotary is not a requisite, and the lien remains in full force and validity without filing or revival until paid. Inheritance Tax Liens are liens on real estate which continue unt1 the tax s pa - Personal I c T Aix Em to r Withh ldin Tax Re It Trans- fer ax a es n U Tax Mo or arri rs ax or s ax u s x c se ax 9 an L ax Or om an ran- t e ranc ises as we as rea and personal property ofntax- payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property is osirtmerchauate Ii s stock of of the taxpayer. The lien has priority from the date of entry of record. PLACE OF FILING NOTICE FORM Place of filing- The Notice of Lien shall be filed: (a) In the case of real property, in the office of the pro- thonotary of the county in which the property subject to the lien is situated and (b) in the case of personal property, e or ofethercountybin whiichntthangipropeble isosituated. he onotary AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE General Rule: According to the Fiscal Code, the Notice of Lien is automatics y revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien or estate is sat- isfied 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 time that the tax lien is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof, or (b) the liability Intereson becomes Corporaion legally Taxes fisccomputed after the iel n ?s paid. CLASSES OF TAX C.S. F.F. (01) (02) Capital Stock Tax Foreign Franchise Tax C.L. C.N.I. (03) (04) Corporate Loans Tax Corporate Net Income Tax C.I. G.R. (05) (10) Corporation Income Tax Gross Receipts Tax P.U.R. S.T. (20) (30) Public Utility Realty Tax Shares Tax B.L. N.E. (40) (50) Corporate Loans Tax (Banks) Net Earnings Tax G.P. M.I. (60) (70) Gross Premiums Tax Marine Insurance Tax C.A. P.I.T. (80) PA In Cooperative Associations come Tax (PA-40) E.M.T. PA Income Tax (Employer Withholding) S. S& U. State Sales and Use Tax L.S. & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax L.F.T. EST Liquid Inheritance Fuels a Tax Estate Tax F.U.T. Fuels Use Tax (Diesel and Special Fuels) M.C.R.T. Motor Carriers Road Tax O.F.T. Oil Franchise Tax M.T. Public Transportation Assistance Fund Taxes and Fees BUS Motorbus Road Tax L.F. & F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The Notice of Lien comprises)therbaeach lance type tax t due listed on 5) this assessed additions and/or penalties and assessed and accrued interest to the interest computation date on the face of the Notice. terestpcomputationedametheoaymentcusttis madeafterthe in ing costs and at tie pt from tmhe it nerest ctomputation date to and through the payment date. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the following rates: C.S., F.F., C.L., C.N.I. 6% per annum (due date to payment date) C.I.,G.R.,C.A.,S.T. 6% per annum (due date to payment date) B.L.,N.E.,G.P.,M.I. 6% per annum (due date to payment date) P.U.R. per month or fraction P.I.T.,E.M.T. 3/4(dof id%tperomontheor fraction S.& U. 3/4 of 1% per month or fraction R.T.T. 6% per annum IN. & EST. 6% per annum L.F.T.,F.U.T. 1% per month or fraction M.C.R.T. * 1% per month or fraction O.F.T. 18% per annum aftForJall taxes thathareAoriginally mentdue Revenuyable ocalculate daily interest on ail tax deficiencies using an annual interest rate that will vary from calendar year to calendar year. The applicable interest rates are as follows. INTEREST: Interest is calculated on a daily basis at the follow- ing rates. Delinquent Date Interest Rate Daily Interest Factor 1/1/88 thru 12/31/91 11% .000301 111192 thru 12/31/92 9% .000247 1/1/93 thru 12/31/94 .000192 1/1/95 thru 12/31/98 9% .000247 1%1%00 thru 12/31/00 7% .000192 1/1/01 thru 12/31/01 6% .000219 111102 thru 12/31/02 .000247 1/1/03 thru 12/31/03 .000164 1/1/04 thru 12/31/04 4% .000137 1/1/05 thru 12/31/05 .000110 1/1/06 thru 12/31/06 7% .000137 1/1/07 thru 12131101 .000192 1/1/08 thru 12/31/08 7% .000219 1/1/09 thru 12/31/09 .000192 1/1/10 thru 12/31/10 .000137 1/1/i11 thIN 12631111 z .000110 axes a ecome delinquent on or before Dec009?821981 will remain a constant interest rate until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 are subject to a variable interest rate that changes each calendar year. Interest calculated IW INTERESTBALANCEOFTAX UNPAID XNUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. Use this rate f F * Interest ratespriorrto 1988 inayebeeobtainedCentnbytcalling PA (717) 78Dept. 78Revenue Taxpayer Service & Information er, 7-1064.