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Home My WebLink About05-1132 REVK-159 (12..01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COM PLlANCE DEPT. 280948 HARRISBURG. PA 17128..0948 C.;u~L ~&..~ CERTIFIED COPY OF LIEN OE;- IIJ~ 1 NuoPc:.L ~ /~]9~ ;<::tL /(./2100 NOTHING INCORPORATED 4955 CARLISLE PIKE MECHANICSBURG PA 17055-3025 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25,1783105/000 Notice Date: February 14, 2005 NOlice Number: 773-068-305-020-9 -"'" ~:;; I (J "Tl ,-, :C--n ~:,fj ~fJ :~~~: S'~ ',~: c:'") "~~: -n 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 80147833 05-01-04 05-31-04 1,040.43 1,434.51 TOTAL: 1,040.43 1,434.51 FILING FEE(S): 14.00 C) ~-, ~~';~ ';",r"l I,. co j'" c.J1 :;;.' W INTEREST COMPUTATION DATE: 02-24-05 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 paymentthereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor ofthe Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. February 14, 2005 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS NOTHING INCORPORATED NOTICE OF TAX LIEN filed this day 01 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 01 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 01 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 261 I-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 011982, Act 01 December 13, 1982, P.L. 1086, No. 225 Section 1 at. seq., 72 PA. C.B.A. Section 1701 at. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act 01 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 TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation 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 filing 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. Personal Income Tax Emolover Withholdina Tax Realty 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 reaf 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 sJtuated 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. 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 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 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. ~ 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 Corporalion Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax 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 to the interest computation date on the face ofthfs 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. e.s.. F.F., G.l.. C.N.I. - 6% PEA ANNUM (DUE DATE TO PAYMENT DATE) C.I.. G.R., CA, S.T. .. 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.I.., 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. - 3/4 OF 1"10 PE:R MONTH OR FRACTION s. & u. .. 3/4 OF 1"10 PE:R MONTH OR FRACTION R.T.T. .. 6"10 PE:R ANNUM INH & EST. .6'0/0 PER ANNUM L.F.T., I=.U.T. - 1"10 PE:R MONTH OR FRACTION M.C.R.T. .1"10 PER MONTH OR FRACTION O.F.T. - 18% PEA ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue wiff 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 foJJowing rates: DELINQUENT DATE INTEREST RATE DAilY INTERE:ST FACTOR 1/1/82 THRU 12131/82 20% .000548 1I1183THRU 12/31183 16% .000438 1/1/84 THRU 12/31/84 11% .000301 1I1/BSTHAU 12/31/85 13'}'0 .000356 1I1186THRU 12/31/86 10% .000274 1I1/87THRU 12/31/87 9% .000247 1/1188 THRU 12/31/91 11% .000301 1/1/92 THRU 12/31192 9"10 .000247 1/1193THRU 12/31/94 7% .000192 11119!) THRU 12/31/98 9% .000247 1/1199 THRU 12131/99 7% .000192 1I1100THRU 12/31/00 8% .000219 1/1/01 THRU 12/31101 9% .000247 111/02 THAU 12/31/02 6% .000164 1I1103THRU 12/31/03 5% .000137 1/1/04 THRU 12/31104 4% .000110 111105 THRU 12131/05 5% .000137 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. d-Taxes that become delinquent on or after January 1, 1982 are subject to a variable 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)