The URL can be used to link to this page

Home My WebLink About13-0056BUREAU OF COMPLIANCE PO BOX 260948 HARRISBURG PA 17128-0948 LITTLE STEPS INFANT CARE MARLISA G MURRAY 69 N 31ST ST CAMP HILL PA 17011-2914 r r" ~ T - ~ennsylvani a ~ -r [ ~FARTME'VT OF RECEN JE REVK-~F: (`-11) REVOOOK9DOCEXcC CERTIFIED COF~Y OF LIEN COURT OF COA~MON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN :............................................... 25-1623691 /000 Notice Date :....................................November 20, 2012 Notice Number :...............................727-255-312-111-',i To the Prothonotary of said court: Pursuant to tl~e law:; of the Commonwealth of Pennsylvania, there is herewith trinslnitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 TAX TYPE ACCOUNT ID TAX TOTAL PERIOD PERIOD BE IN END EMPL 17809526 04-01-11 06-30-11 762.31 _ 1,372.57 EMPL 17809526 07-01-11 09-30-11 831.89 1,490.78 EMPL 17809526 10-01-11 12-31-11 660.06 1,177.86 EMPL 17809526 01-01-12 03-31-12 827.00 1,345.46 TOTAL: 3,081.26 5,386.69 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 5,418.19 C': w '-+ T i1- "+'i ~~ _ ~'~ .`"~ --d' N ~7 . •-~ INTEREST CALCULATION DATE: 02-13-13 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. ~al.6o Pp ~P~' ~~ ~~~3~~ ~~a~r858 ~~ November 20, 2012 S C ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS LITTLE STEPS INFANT CARE MARLISA GMURRAY NOTICE OF TAX LIEN filed this day of at m. PLACE OF THE FILING NOTICE FO,~R„M PLACE OF FILWG: The notice of lien shaft be'filed: (a) In the case of Real Property, in the office of the Prothonotary. of the county in which the preperty subject to the lien is situated and (b) in the case of Personal Property, whether tangible ar intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated: AUTQMATIC REVIVAL OF NOTICE AND PRIORITY QF NOTICE GENERAL RULE; According to the. Fiscal Code, the Notice of Lien. is automatically 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 outer obligation, judgement, claim, lien, ar 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 .{lens which .are properly. recorded at the time that the tax Ifen is filed. SEE; Act of December 12, 1994, P.L. 1015, No. 138.. RELEASE OF LIEN 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 Empbyer 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 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, 1982, P.L. 1086, Na: 225 Sermon 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to December 13, is 13~liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.$. Se 5 - 101 et. seq.). Liens for State, or Sta~a;and: Sales, Use and Hotel Occupancy Tax and Public Transportation gqssstst ~~uhd Taxes and Fees arise under Section 242, Act of Marer 4, 1~~`1, Nc~A2jas amended, 72 P.S. Section 7242. Liens for Motorpus Road Ta~rrse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815).... - LIENS F lTAX~PENALTIES AND INTEREST GENERAL INFORMATIdN: ="'- CorDOration Tax 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 filfng 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 liens on real estate which continue until tax is paid. Per n I In me T Em to r Withh !din T Real Tr fer T x Sal and Use Tax Lim ii d Fulls ax Fuel Use ax Motor Carriers Road Tax artd Motartws Tax liens are !tens upon the franchises as weU 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. 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: (t)'the !lability is satisfied, satisfaction consisting of payment of the amount assessed together with ail interest and costs in respect. thereof; or (2) the labilityr has taecome legally unenforceable. j XCEPTION: Interest on Gorporation Taxes'is computed after a lien is paid. SETTL,~Ii,Aj1~1T (JF AGCO~;lNT The "Total" column (Column 6) for each type of tax fisted 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 interesicomputationlate the payment must include the lien filing cxfSts and acxrued interest from fhe 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 (UUE DATE'TO PAYMENT DATE) C.L. 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.. - t % PER MONTH OR FRACTION~DUE PATE TO PAYMENT DATE) P.LT., E.M.T. - 3/4 OF 1 % PER MONTH OR FR TION S. 8 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. - 1 % 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 catendaf year, Interest is calculated on a laity basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 711!84 THRU 12!31/64 1 i % .000301 111!85 THRU 12/31 /85 t 3 % .000356 111!86 THRU 12131 /86 10% .000274 1!1/87 THRU 12/31/87 9% .000247 111!91 THRU t?131/91 11 % 00030t t/1/92THRU 12/31/92 9°1 .000247 t /1 /94 THRU t 2/31 /94 7 % .000192 111 f95 THRU 12/31 /98 9 % .000247 1/1!'99 THRU 12/31/99 7% 000192 1!1/00 THRU 12/31/00 8I OD0219 t/1/01 THRU 1281!01 9°/, .000247 111!02 THRU 1281!02 6% 000164 9/1/03THFtU.12/31/03 5% .000137 1 /1/04 THRU 12/31 /04 4 % .000110 1!1 f05 THRU.1281 /05 5 % :ODOt 37 111 /06 THRU 12/31 /O6 7°/, .000192 iM/(J7 THRU 1213fiN7 $ % OD6249 T11 /D8 THRU 1281108 7 % .000192 t /1109 THRU 1281!09 5°/, 00(1137 1/1/10 THRU 12131!10 4% 000110 1/1!11 THRU 12/31/12 3% .000082 ---Taxes that become delinquent on or before Dec. 31, 1981 are subject to a constant interestrate until. the delinquen4 balance is paid off. ---Taxes that became delinquent an or after Jan. 1, 1982>are subject fo a variable interest rate thatchangeseach calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X (N1;1M1 ER OF DAYS QELINOUENT) X (DAILY fN"t`ErIRES`f I~AC~t~i)