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Home My WebLink About04-4959COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTiFiED COPY OF UE. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA RUNORS BEAUTY & TANNING SALON 21E HAIN ST NEWVILLE PA 172~1-1110 EIN: 25~1867193/000 Notice Date: September 19, 2004 Notice Number: 970-447-604-091 To the Prothonotary of said court: Pursuant to the laws of the Commonwea)th of Pennsylvania, there is herewith transmitted a ca~fied 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 91328988 01-01-01 03-31-01 EMPL 91328988 04-01-01 06-30-01 EMPL 91328988 07-01-01 09-30-01 EMPL 91328988 10-01-01 12-31-0t EMPL 91328988 01-0t -02 03-31-02 EMPL 91328988 04-01-02 06-30-02 EMPL 91328988 07-01-02 09-30-02 EMPL 91328988 10-01-02 12-31-02 EMPL 91328988 01-01-03 03-31-03 EMPL 91328988 04-01-03 06-30-03 EMPL 91328988 07-01 -O3 09-30-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE TOTAL: FILING FEE(S}: 101.22 132.55 120.76 31.69 132.18 173.10 40.96 17.64 104.74 129.30 32.06 1,016.4~ 197.43 255.52 230.04 60.11 247.21 32t.13 75.37 32.80 189.96 232.87 57.34 ~.~899.78 14.00 INTEREST COMPUTATION DATE: 09-29-04 The undersigned, the Secretary of Revenue (or an authorized delegate) of~e Commonweafth of Pennsylvania, (~rtifles 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 fTom 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. ~ UE (OR AUTHORIZE~E) PART 1 - TO SE RETAINED BY RECORDING OFFICE September 19, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS RUMORS BEAUTY & TANNING SALON NOTICE OF TAX LIEN filed this at day ct LIENS FO R _TAX~_ 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 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 8112-0, 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 fur 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, f 982, P.L. 1086, No. 225 Set, on 1 et. seq., 72 PA. C.S.A, S~tion 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 Sates, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, ACt of Mamh 4, 1971, No. 2 as amended, 72 P.S. Section 7242. Liens for Motorbus Read Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES, PF. NA~.TIES AND INTEREST GENERAL INFORMATION: Co~oratien Te.~ Liens provided under the Fiscal Code 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 lien remains in full force and validity without filing of revival until paid. Inheritance Tax_Liens are lians on real estate which continue until tax is paid. Pemoaal income Tax. Employer Withholding Tax. Realw Transfer Tax. Sales and Use Tax. Liauid Fuels Tax. Fuel Use Tax, Motor Carrie~s Road Tax and J~_otorbus Tax liens are liens upon the franchises as well as real and personal 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 from the date of entry of record. _P_L_A_C_EOF_TH__E FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be tiled: (al in the case of Real Proper~y, in the office of the Prothonotary of the county in which the property subiect to the lien is situated and (bi in the case of Personal Prope~y, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subjec~ to lien is situated. AUTOMATIC REV)Y_A~,_O~=_~_TI~E AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Cede, the Notice of Lien is automatically revived and does not require raffling of the Notice by the Commonwealth. Any Notice of Lien filed by the CommonweaEh 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. ~__XJ~F__P_T_[~; 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. ~_E_E_.' Act of December 12, 1994, P.L. 1015, No. 138. 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 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 unentorceab~e. EXCEPTION: interest on Corporation Taxes is computed after a lien is paid. SE'FfLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Cue (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 lien filing costs and accrued interest from the interest computation date to and through the payment date. For any delinquant taxes due on or before December 31, 1981, interest is imposed at the following rates. o.s ,F F,C.L,CNI. - 6% PER ANNUM (see DATE To PAYMENT eATE) For ~ii 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 deticiencies using an annual interest rate that will vary from calendar year. interest is calculated on a daily basis at the following rates: ---Taxes that beccme delinquent on or befuro December 31, 1981 wilt rema~ a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to variable interest that changes each calendar year. ~-~interest is c~iculated as fuilows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)