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Home My WebLink About12-6374pennsymania DEPARTMENT :F REVENUE BUREAU OF COMPLIANCE PO BOX 280948 REVK-159 (12-11) RED 0 1 <9 DOCEXEC HARRISBURG PA 17128-0948 CERTIF=IED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CAREY ASSOCIATES INC EIN :................................................57-117600::1000 875 MARKET ST STE 120 Notice Date: .................................... September 7, 2012 Notice Number: . ....... .................... 306-294-812-090-7 LEMOYNE PA 17043 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is hE:r ?%Vith transmitted a certified copy of a lien to be entered of record in your county. 1 TAX TYPE 2 ACCOUNT ID 3 TAX PERIOD BEGIN 4 TAX PERIOD EN 5 TAX 6 TOTAL EMPL 91830438 10-01-09 12-31-09 564.56 1,044.25 TOTAL: 564.56 1,044.25 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 1,075.75 Fri 0) f « ? ?7 ? "'1 " C") 3 °rl INTEREST CALCULATION DATE: 12-06-12 The undersigned, the Secretary of Revenue or 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 - real, personal or both - as the case may be. UJ' D PA PLrp C*IV74sSoa &#as 1945 September 7, 2012 40ATAkY OF EDATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE E COMMONWEALTH OF PENNSYLVANIA VS CAREY ASSOCIATES INC NOTICE OF TAX LIEN filed this day of at m LIENS FOR TAXES 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. Soollk i 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 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, 1962, 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. 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 Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR T P T A IINTIMST GENERAL INFORMATION: Cg ration T 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 n lurtr Ng)jg . The filing of a Notice of Lien with a county Prothonotary is not a requite, and the „en remains in full force and validity wWxx tfifing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income T NaWAN its I S've Whit "*111111401111111411"10 1"W-- l propiedy Of W yens, but Dully after they have been entered and f of record by the 0# ry of the county where such property is si c! and shall not each tD,staelc of'goods, wares, or merchandise reWarty 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 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 of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE 00 PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiiing 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, jud"ment, claim, lien, or estate is satisfied 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 December 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN 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 unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after alien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 6) for each type of tax listed on this Notice of Lien includes the balance of tax due (Column 5) 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 delinquent taxes due on or before December 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.. 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. 314 OF 1% PER MONTH OR FRACTION S. & U. 3/4 OF 1% PER MONTH OR FRACTION R.T.T. 6% PER ANNUM INH & EST. 6% PER ANNUM L.F.T., F.U.T. 1% PER MONTH OR FRACTION M.C.R.T. I% PER MONTH OR FRACTION O.F.T. 18% 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 following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/84 THRU 12/31/84 11% .000301 111/85 THRU 12/37/85 131/6 .000356 1/1/86 THRU 12/31/86 10% .000274 1 /1 /87 THRU 12 31/87 9% DD0247 1 /1 /91 THRU 121311'91 11% .000301 1/1/92 THRU 12!31192 9% .000247 111194 THRU 12(31/94 7% .000192 1/1/95 THRU 12/31/96 9% .060247 1 /1/99 THRU 12131/99 7% .000192 1/1/00 THRU 12/31100 8% .000219 111/01 THRU 12131101 9% .000247 1/1/02 THRU 12/31/02 6% 000164 1/1/03 THRU 12131103 5% .000137 1/1104 THRU 12/31A4 4% .000110 1/1/05 THRU 12/31/05 51% W0137 1/1/06 THRU 1I, 1A6 7% .000192 1/1/07 THRU 12/d1A7 8% .000218 1/1/08 THRU 12T31J08 7% .000182, 111/09 THRU 12/31/09 5% .000137 111,10 THRU 12131/10 4% 000110 1/1111 THRU 12/31/12 3% .000082 variable interest rate that changes each calendar year. ---Interest is calculated as folbws: INTEREST = SA . OF TAX U OIL DAYS Dec "1f (bNLY ---Taxes that become delinquent on or before Dec. 31, 1981 are subject to a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after Jan. 1, 1982 are subject to a