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Home My WebLink About05-1041 AEVK..159 (12,,01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '*' BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128..094B Of; - 164/ () ;u~ L ~SZ-..l--T"\ d'12.j,DD tJcL PL-i2\2- " 'v c.. K-lL JE; 3;)"~ p"':kL 1&.1 J.IL] CERTIFIED COPY OF UEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NYE,LINDA S 1304 NORWAY MAPLE CT NEW CUMBERLAN PA 17070-2222 EIN: 25-1720351/000 Notice Date: February 25, 2005 Notice Number: 791'833-805-022-0 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 to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21540107 04-01-03 04-30-03 1 22.95 34.70 SALES 21540107 05-01'03 05,31.03 1 261.12 393.25 SALES 21540107 06.01-03 06.30-03 1 2,106.51 3,163.23 SALES 21540107 07-01'03 07-31-03 I 876.29 1,312.29 SALES 21540107 08-01-03 08-31-03 1 530.38 791.90 SALES 21540107 09-01-03 09-30-03 1 338.55 504.20 SALES 21540107 10-01-03 10-31-03 1 156.52 232.46 TOTAL: 4,292.32 6,432.03 FILING FEE(S): 14.00 "", 2:; cf> C) "T'/ -'" i";: :;0 1 INTEREST COMPUTATION DATE: 03-07-05 N t:"::l -1'-- --r' ~- -' 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 laxpayer/or unpaid TAX, INTEREST, ADDITIONS or PENAL TIES therein due lrom such laxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES;s a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. February 25. 2005 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS NYE,LlNDA S NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Sectlon 1401 of Ihe 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-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 Seclion 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). Uens for Inheritance Tax and Estate Tax arise under Ihe Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 ef. seq., 72 PA. C.S.A. Section 1701 ef. seq. (Far decendan1s with date of death prior 10 December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 e1. seq.). Liens for Stale, 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 01 PA Vehicle Code, (75 PA e.s. 9815). LIENS FOR TAXES, PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the lime of settlement (assessment} and are liens upon the franchises and property, bolh real and personal, with no further notice. The filing of a Notice of Uen with a county Prolhonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inherilance Tax Liens are liens on real estate which conlinue until lax is paid. Personal Income Tax Emolover Withholdina Tax Aealtv Transfer Tax Sales and Use Tax. Liauid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and Motorbus 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 O'f entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FiLING: The notice at lien shaii be liied: (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 GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiHng of the NOlice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority 10, and be paid in fuJI, before any other obligation, judgement, claim, lien, or estale 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 exisling mortgages or liens which are properly recorded at the time that the tax lien is f1led. ~ 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 paymenl of the amount assessed together with all interest and costs in respect thereof; or (2) the iiabiiity has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of lax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up 10 the interest computation dale on the face of this notice. If payment or settlement of account is made after the inlerest computation date, the payment must indude the lien filing costs and accrued interest from the interesl computation date 10 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.1. - 6% PEA ANNUM (OUE DATE TO PAYMENT DATE) C.I., a.A.. C.A., S.T. .6% PER ANNUM (DUE DATE TO PAYMENT DATEl B.l., N.E., G.P., M.1. - 6% PER ANNUM (DUE DATE-TO PAYMENT DATE) P.U.R.. .. 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.!.T., E..M.T. .314 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION A.T.T. .. 6% PER ANNUM INH & EST .. 6% PER ANNUM LF.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 calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAllY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 1/1/83 THAU 12131/83 16% .0004:38 11l/84 THRU 12131184 11% .000301 111/85 THAU 12/31/65 13% .000356 1I1166THRU 12/31/86 10% .000274 111/67 THRU 12131167 9% .000247 1/1/68 THRU 12/31/91 11% .\)00301 1/1f92 THRU 12/31192 9% .000247 1/1/93 THRU 12131/94 7% .000192 111195 THRU 12/31/98 9% .000247 1/1/99 THRU 12131/99 7% .000192 1/1/00 THRU 12/31/00 8% .000219 lI1fM THRU 12131/01 9% .000247 1/1/02 THRU 12131/02 6'-0 .000164 1/1/03 THRU 12/31/03 5% .0001'37 1/1/04 nlRU 12131/(14. 4% .000110 1/1/05 THAU 12/31/05 5% .0001'37 ---Taxes thai become delinquent on or before December 31,1981 will remain a conslant interest rate until the delinquent balance is paid off. ~-~ Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. h~lnteresl is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (CAlLY INTEREST FACTOR)