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HomeMy WebLinkAbout13-005413 -- Q05~ C~v+1 I~,r1Y1 PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE Pennsylvania ~ LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 DEPARTMENT OF REVENUE REY-159 CM DO CE XEC (10-09) COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ~~ S~ NAME AND ADDRESS: -~.~ -. TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the LoNOnwealth of Pennsylvania, there is herewith trans •i tt etl a certi fietl copy of a lien to be entered of record in your county CLASS OF TAX PERIOD TAX (OR DUE DATE) 1 p CT 12/06-12/10 INTEREST COMPUTATION DATE PREVAIL SALON LLC 1 COMMERCIAL DR CAMP HILL PA 17011 CERTIFIED COPY OF LIEN 8920-464 DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR SETTLEMENT NUMBER TAX 3 4 S 14060.00 TOTALS S14060.01 FILING FEE(S) The undersigned, the Secretary of Revenue (or his 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 thereon 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. ~"~~~K~/ SATISFACTION FEE(S) ADDITIONAL INTEREST SETTLEMENT TOTAL NOV 07 2012 SECRETARY OF REVENUE (OR AUTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE tV ~' aw rid 1 4i~ N 1'V `: ~+~ a `l C3 , bap Q TOTAL 14060.00 6 $ai.5o P~ P~F e#lay~3~~ ~~ a8~85(0 COMMONWEALTH OF PENNSYLVANIA Y. PREVAYL SALON LLC NOTICE OF TAX LIEN day of -1 1 err this _ ~_ -- ~°----"" ..~__.___~._.___ -at -m CLERK Car Register) LIENS FOR TAXES ens .c urporat on Taxes arise under Sect';,n ;T01 0` the ri ~a?. Code _. P.S Section I4C1, as amende~!. Liens for rersonal Income sax and Employer Withholding Taxes arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Sectien 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 -fax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 Pa. C 5 A:£~pc~ ion 114};1 et. seq. (For decedents with date of death prig ~~.4eC~ember'13, 1982, liens arise under the Inheritance and state Tax`Act of 1961, 72 P.S. Section 2485 - 101 et. seq.). Liens for State or State and Local Sales, Use-and Motel ` 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 the PA Vehicle Code, (75 Pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013), LIEN FOR TAXES, PENALTIES AND INTEREST ,ereral information: Cor oration Tax tie~ns provided under the F~sca~~ ::cde or e a; .he time o sett emeht (assessment) and are dens 3pon "the an chiles and property, both rea1and personal, with no further no- tice. The fi ing of a Notice of a Lien with a county prothonotary `is not a requisite, and the lien remains in full force and validity withdut filing or revival until paid.. Inheritance Taz Liens are liens on real estate which continue untiit.e tax ispa~ P rson 1 Incom .Tax.: Em to er Wit holdin Tax Realt Trans- fer Tax a es an ax C ui ue 'Tax ue s Use Tax Motor. trier oa az M for us oa ax 0~1 om ah Fran- chYS Tax an Li ue sad fue s Taz liens are lens upon the ranch~ses as we as tea an persbnal property of tax- payers, but only after they have been: entered and docketed of record by the prothonotary of the county where such property is situated. These liens shall not attach to stock of goods, wares, or merchandise regularly lord in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF FILING NOTICE FORM Place of filing: The Notice of Lien shall be filed: ta) In the ~ase of real property, in the office of the pro- thonotary of the county in which the property subject to the lieh 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 AND PRIORITY OF NOTICE General Rule: According to the Fiseal Cade, the Notice of Lien is automatica~~ revived and does not require refiling 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 sat- isfied 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 Dec. 12, 1994, P.L. 1015, No. 138, RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof or (b) the liability becomes legally unenforceable. Exce tion: Interest on Corporation Taxes is computed after the ten is paid. CLASSES OF TAX C S. (O1) Capital Stock Tax . F.F. (02) Foreign Franchise Tax C.L. (03) Corporate Loans Tax N.I. C (04) Corporate Net Income Tax . C.I. (05) Corporation Income Tax R. G (10) Gross Receipts Tax . P.U.R. (20) Public Utility Realty Tax S.T. g,l, (30) (40) Shares Tax Corporate Loans Tax (Banks) N.E. (50) Net Earnings Tax G,p, (60) Gross Premiums Tax M I (70) Marine Insurance Tax . . A. C (80) Cooperative Associations . P.I.T. E.M.T. PA I PA I ncome Tax (PA-40) ncome Tax (Employer Withholding) ~;, x, !7. vtate Sales and use Tax _. S, s ~_.:ocal Sales and Use Tax r r kealty Transfer Tax 'N,~& r~,?~. Inheritance and Estate lax -.~, Liquid Fuels Tax i0asaline ..,T, Fuels-Use Tax iDiesel and SpEr a ~`-~=' h.C,R.-, ""otor Carriers Road Tax ;a,F,T, Oil Franchise Tax M.T. Public 7ransportationAssistanre~u a Taxes e °e2s 3'JS Motorbus Roatl Tax & F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT ThRTOTAL" (column 6) for each typeof tax '~sted or h~~ Notice of Lien comprises the balance pf tax due ~ ~'umn F•`~- assessed additions and/or penalties and assessed 2nd acc ued interest to the interest computation date on the face of the Notice. If payment or settlement of the: account ismade after the ~~ retest computation date, the payment must inclutle the lien fil- ing costs and accrued interest from the interest cemputation date to and through the payment date. For any delinquent taxes due on or before Dec. 31, 1581, 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) r U R i~ per month or fraction (due date to payment date) P I = „ r.,M,T 3/4 of 1% per month or fraction r & U 3/4 of 1% per month or fraction R.T.T, 5% per annum IN. & ESr. b% per annum L.F.T.,F.U.T. i% per month or fraction M.C.R.T. * 1% per month or fraction n c T 18% per annum For all taxes that are originally due and payable, or and the PA Department of Revenue will calc~iate 1 1982 , after Jan. daily interest on all tax deficiencies using an annual irate^est rate that will vary from calendar year f to calendar year. ollows The applicable interest rates are as . INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate Daily Interest Factor 000301 1/1/88 thru 12/31/91 11% 9% . .000247 1/1/92 thru 12/31/92 111/93 thru 12131!94 7% .000192 1/1/95 thru 12/31/98 9% 7% ,000247 .000192 1/1/99 thru 12/31/99 1/1/00 thru 12/31/00 8% .000219 1/1/O1 thru 12/31/D1 9% 6% .000247 .000164 1/1/02 thru 12/31/02 1!1/03 thru 12/31/03 5% .000137 1/1/04 thru 12/31/04 4% 5% .OOOi10 .000137 1/1/05 thru 12/31/05 1/1/06 thru 12!31/06 1% .000192 1/1/07 thru 12/31/07 8% 7% .000219 .000192 111/OS thru 12/31/08 1/1/09 thru 12/31/09 5% .000137 1/1/10 thru 12/31/10 4% 31/12 3% 2 h l .000110 00~~82 6 ~~i t 1/1/fl -- axes a ecome delinquent on or before Dec. 1981 l will remain a constant interest ra inquent te until the de balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 are subject to a variable interest rate that changes each calendar year, ---Interest is calculated as follows: X NUMBER OF DAYS DELINQUENT X INTEREST - ~ C EREST FACTOR, IN DAILY * Use this rate for M.C.R.T./IFTA 1988 ma effective Jan. 1, 1996. be obtained by calling PA y ** Interest rates prior to Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064.