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Home My WebLink About04-4955REVK-159 (12-01} REV000K9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN - q q s' OOURT OF OOMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA BARGER,CYNTHIA 107 HOLLY DR HECHAN[CSBURG PA 17055-5527 EIN: 25-t579858/000 Notice Date: September 19, 2004 Notice Number: 970-132-604-091-4 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 ACCOUNTID TAX TAX PERIOD PERIOD BEGIN END SALES 21550916 01-01-03 03-31-03 SALES 21550916 04-01-03 06-30-03 SALES 21550916 07-0t-03 09-30-03 SALES 21550916 10-01-03 12-31-03 5 6 EVENT TAX NUMBER DUE 1 161.10 1 6,469.00 1 8,707.00 1 17,740.00 TOTAL: 33,077.10 FILING FEE(S): 7 TOTAL DUE 240.84 9,589.39 12,798.37 24,974.9O 47,603.50 14.00 INTEREST COMPUTATION DATE: 09-29-04 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, ce~fies 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 fi.om such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a fien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. SECRETARY OF P~I~"V~UE (OR AUTHORIZE~J~ELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 19, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS BARGES,CYNTHIA NOTICE OF TAX LIEN ti[ed this day of LIENS FOR TAXE~ Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Inccme 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 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 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 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. Sect[on 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. 98 f 5). LIENS FOR '[AXES, PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Rscal Code arise at the time ef settlement (assessment) and are liens upon the franchises and property, both real and persanal, with no further notice. The filing of a Notice of Lien ,,~tth a county Prothonotary is not a requisite, and the lien remains in futi force and validity without tiling of revival until paid. !nh(~ri~x Liens are liens on real estate which continue until tax is paid. Persenai income Tax, EmploYer Withholdina Tax, Rea~ Transfer Tax. Sales and Use Tax, Liquid Fuels Tax, Fuel Use Tax. Motor Carriers Road Tax and M~otorbus Tax fiens are liens upon the fl'anchises as welt as real and personai 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 fTom the date of entry of record. pLACE OF THE 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 Prothonotary of the county in which the property subject to the lien is situated and (b) in the case ct Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. ~VIVAL OF NOTICE AND P IORITY OF NOTI E G~N~L RUL~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require reffiing 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 satisfied from a subsequent iudicial sale er liability with which the proper~ may be charged, EXCEPT~ 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 tiled. SE~; Act of December 12, 1994, P.L. 1015, No. 138. ~RELEASE OF LIE~I Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satistiedl 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. EX~EPTION: Interest on Corporation Taxes is computed after a lien is paid. _SETT~COUNT The "Total" column (Column 7) for each type cf tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, 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 [ian filing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on er before December 31, 1981, interest is imposed at the following rates. C.S, F.F, e L., ONI - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., GI~, O.A, S.T 6% PER ANNUM (DUE DATE TO PAYMENT DAT~) B.L., N.~, G P M I. - b'% PER ANNUM (DUE DATETO PAYMENT DAT~ P U.S.. 1% PER MONTH OR FRACTION (CUE eATE TO PAYMENT CATE} PI T., ~MT - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FR~CTION OFT 1~% PER ANNUM For all taxes that are originally 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 will 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 remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on er after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE QF TAX UNPAID) X(NUMIBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)