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Home My WebLink About02-0802REVK-159 (8-01) REV0001~9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17125-0~45 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA FERNBAUGH, SCOTT E 4704 REAR CARLISLE PIKE LL HECHANICSBURG PA 17055-5081 EIN: 23-2986568/000 Notice Date: February 2, 2002 Notice Number: 268-585-802-012-8 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 ~3 be entered of record in your ceunb/. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 90591307 04-01-01 06-30-01 1 230.00 346.42 SALES 81494742 04-01-01 06-30-01 1 443.95 567.17 TOTAL: 673.95 913.59 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 02-12-02 The undersigned, the Secretary of Revenue (or an 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. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE February 2, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS FERNBAUGH, SCOTT E NOTICE OF TAX LIEN filed this day of m. Uens 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 INithholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax erise 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 adse 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. 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 Motofous Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). 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 AND PRIORITY OF NOTICE ~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require reffiing of the Nofice by the Commonwealth. Any Notice of Uen 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 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. 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 respec~ to any tax if: (1) the liability is setisfled, setistaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or ~_2) the liability has become legally unenforceable. ~ Interest on Corporation Taxes is computed after a lien is paid. SE'n'LEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Nofice 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 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.$., F.F., C.L, C.N.I. - ~/,, PER ANNUM ( DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., $.T. - ~/~ PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., Q.P., M.I, - 6% PER AMdUM (DUE DATE TO PAYMent' DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 2/4 OF 1% PER MONTH OR FRACTION S. & U. - 2/4 OF 1% PER MONTH OR FRACTION R.T.T. .6% PER ANNUM INH & EST. - 6% PER ANNUM EFT., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 18% PER N~,~IUM 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: DELINQU~qT DATE INTEREST RATE DALLY INTEREST FACTOR 1/1/82 THRU 12/31/02 2ff~ .000548 1/1/83 THRU 12/31/83 16% .000430 LIENS FOR TAXES. PEHALTIES AND INTEREST 111/84 THRU 12/31/84 11% .000301 1/1/85 THRU 12/31/85 13% .000356 GENERAL INFORMATION: 1/1/86 THRU 12/31/80 13% .000274 1/1/87 THRU 12/91/87 9% .000247 Comorafion Tax Liens provided under the Fiscal Code arise at the time of 1/1/8, THRU 12/31/81 11% .000~01 settlement (assessment) and are liens upon the franchises and property, both 1/1/82 THRU 12/31/82 ~% .000247 real and personal, with no furlher notice. The filing of a Notice of Lien with a 1/1/83THRU 12/31/~4 7% .000102 county Prothonotary is not a requisite, and the lien remains in full force and 1/1/99THRU 12/91/89 7% .000192 validity without filing of revival until paid. 1/1/00 THRU 12/31/00 3% .000219 1/1/01 THRU 12/31/01 ~ .000247 ~ are liens on real estate which continue until tax is paid. 1/1/02 THRU 12/31/02 e"/. .0001~4 Per,nfl Income Tax. Ertmlover VVlthholdina Tax. Resttv Transfer Tax. Sales and Use Tax. Liauid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and ~ 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. ---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 or after January 1, 1982 are subject to a vadable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)