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Home My WebLink About04-4945REVK- 159 (12-01) REVOOOK9 COMMONWEALTH OF PENNSYLVAN(A DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NOTHING INCORPORATED q955 CARLISLE PIKE MECHAN[CSBURG PA 17055-5025 EIN: 25-1783105/000 Notice Date: September1~,2004 Notice Number: 970~215-604-09'[-4 To the Prothonotary of said court: Pursuant 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 3 4 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END EMPL 15265439 07-01-02 09-30~02 EMPL 18265439 07-01-03 09-30-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 406,85 751.69 1 115.87 232.96 TOTAL: 522.72 984.65 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 09-29-04 The undersigned, the Secretary of Revenue Iior an author/zed delegate) of the Commonweaith 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~,~LEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 10, 2004 DATE COMMONWEALTH OF PENNSYLVANIA V$ NOTHING INCORPORATED NOTICE OF TAX LIEN flied this day of LIENS FOR TAXES Liens for Cerperation Taxes arise under Section 1401 of the Fiscal Cede, 72 P.S. Sectioe 1404, as amended, Liens for Pereonal income Tax and Empleyer Withholding Tax arise under Secflen 345 of the Tax Reform Cede of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Referm Code of 1971,72 P.S. Section 8112-C, as amended, Liens for Liquid Fuels Tax adse under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens fer Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Sectioe 2614.13, as amended. Liens for Metor Carriers Read 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 1952, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA, C.S.A. Section 1701 et. seq. (For decandanta with date of death prier to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 - 101 et. seq.), Liens fer State, or State and Lecel Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Sectien 242, Act of March 4, 1971, No. 2 as amended, 72 P.S, Secflon 7242. Liens for Me~orbus Road Tax adse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS F~R TAXES, PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens previded under the Fiscal Cede arise at the time ef aettiement (assessment) and are liens upen the franchises and preperty, beth real and persona(, with no further notice. The filing of a Netice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity witheut filing of revival until paid. inheritance Tax Liens are liens on real estate which continue until tax is paid. _Personal Income Tax, EmPloyer Withholding _T~_Rea{tv Transfer Tax, Sales and Use Tax, Liouid Fuels Tax, Fuel Use Tax, Motor Carriers Road Tax and Metorbus Tax flans are liens upen the franchises as well as real and personal property of taxpayers, but enly after they have been entered and decketad 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 frem the date of entry of record. P_L_A~E OF THE FILING NOTICE FORM PLACE OF FiLiNG: The notice of lien shall be filed: la) In the case of Real Property, in the effice of the Prothonetary of the county in which the property subject to the lien is situated and {bi in the case of Personal Property, whether tangible or intangible, in the offiee ef the Prethonetary of the county in which the property subject to lien is situated. _A~J~'~_A_TI~,_E~V__A_L~NOTICE AND PRIORITY OF NOTICE GENERA_L~_U~_E; According to the Fiscal Cede, the Netice of Lien is autematically revived sod does not require raffling af the Notice by the Commonwealth. Any Notice of Lien filed by the Commonweaffh shall have priority to, and be paid in full, before any other ebligatien, judgement, claim, lien1 or estate is satisfied from a subsequent judicial safe 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 propedy recorded at the time that the tax lien is filed. ~_E_E~ Act of December 12, 1994, P.L, 1015, No. 138. RELEASE OF LIE_N_ Subject to such regulation as the Secretary er his delegate may prescribe, the Secretary or his delegate may issue s cetliticate ef release of any lien impesed with respect to any tax if: {1) the liability is satisfied, satisfaction consisting of payment of the ameunt assessed tegether with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. E_X~_EPTION: Interest on Corperation Taxes is computed altar a lien is paid. ~L~_M~T OF ACCOUNT The "Total" column (Column 7) for each type of tax listed en this Notice of Lien comprises the bataece of Tax Due (Column 6) plus assessed additiens and/er penalties, and assessed and accrued interest up to the interest computation date on the face of thls notice. ff payment or settlement ef acoeunt is made after the interest cemputatien date, the payment must include the lien filing costs and accrued interest from the interest cemputatien date to and threugh the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the follewing rates, c.s, ~.F..C L .e NI - 6'Yo PER ANNUM { DU~ DATE TO PAYMENT DATE) For ail taxes that are eriginaily due and payable on and after January 1,1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that wi[[ vary frem calendar year. interest is calculated on a daily basis at the following rates: ---Taxes that beceme delinquent on or befere December 31, 1981 wilt rem~ a constant interest rate until the delinquent balance is paid off. --~Taxes that become delinquent on or after January 1, 1982 are subject variable interest that changes each calendar year. ---interest is calculated as follows: INTEREST = (SALANCE OF TAX UNPAID) X{NUMSER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)