The URL can be used to link to this page

Home My WebLink About04-4927REVK*159 (12-0f} REV000K9 REESE, J D 5q01 HARTZDALE DR STE 11~ CAHP HILL PA 17011-7257 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN OOURT OF OOMMON PLEAS OF OUMBERLAND OOUNTY, PENNSYLVANIA EIN: 25-1864408/001 Notice Date: September 19,2004 Notice Number: 970-640-104-091 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvaa(a, there is herewith transmitted a certified copy of a lien to be entered of record in your county. I 2 3 4 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END SALES 81598950 01-01-04 01-31-04 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE ~ 1,721.26 2,073.12 TOTAL: 1,721,26 2,073.12 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 09-29-04 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, rea(, persona(, or both, as the case may be. S E~RET-ARY OF ~UE (OR AUTROR~ZE~ELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 19, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS REESE, J D NOTICE OF TAX LIEN tiled this at day of LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Pemonal 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 Really Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P,S. Section 81 t2-C, as amended, Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 261 I-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 98 of the PA Vehicle 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 I 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 Actor 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 Mo~3rbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9915). _LIENS F~)R TAXES. PENALTIES AND INTEREST GENERAL iNFORMATiON: Coraor~,tion Tax Liens provided under the Fiscal Code arise at the time of settlement {assessment) and are liens upon the franchises and property, both rea[ and personal, with no further notice. The tiling of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without tiling 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 Tax, Liouid Fuef~ Tax, Fuel Use Tax, Motor Ce, triers Road Tax and Motorbus Tax liens are liens upon the franchises as wei[ as rea[ and personal properbJ 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 regulady 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 F R(~ PLACE OF FILING: The notice of lien shall be tiled: (a) in the case of Rea[ Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and (bi in the case of Persanal Property, whether tangible or intangible, in the office cf the Prothonotary of the county in which the property subject to lien is situated, AUTOMATIC REVIVAL OF NOTICE ANO PRIORITY OF NOTICE GEN£RAL RULE: According to the Fiscat Code, the Notice of Lien is automatically revived and does not require reti[[ng ef the Notice by the Ccmmonweaith. Any Notice of Lien tired 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_X~;~_P~T[~: The Commonwealth does nm maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is tiled. ~: Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN Subiect to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certiticate 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 ati interest and costs in respect thereof; or (2) the liability has become legatiy unanforceab[e. interest on Corporation Taxes is computed after a lien is paid. ~_-~'L E M E N T_~_A~LN_T The 'q'ota[" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due {Column 8) plus assessed additions and/or panalties, 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 following rates. os FF,CL. C.N.I 6%PERANNUM(DUEDATETOPAYMENTDATE) C.~, G.R.. C A., S T - 6% PER ANNUM (DUE CATE TO PAYMENT DAT~ E.L, NE. G.P., M.I - 6% PER ANNUM (DU~ DATE TO PAYI~ FJ~i3' DAT~ O.F.T - 18% PERANNUM For all taxes that are ori9inally due and payable on and after January 1, 1982, the PA Department of Revenue will catcolate daily interest on all tax deficiencies using an annual interest rate that wifi vary from calendar year. interest is calculated on a daily basis at the fallowing rates: ---Taxes that become delinquent on or before December 31, 1981 will remair a constant interest rate until the delinquent balance is paid off. ---Taxes that become deiinquant on or after January 1, 1982 are subject to; variable interest that changes each calendar year. ---interest is calculated as fotiows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)