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Home My WebLink About05-1660 REVK-159 (12..01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE DEPT.2!10948 HARRISBURG, PA 17128-0948 c~ C> L ~ 0L"'\, CERTIFIED COpy OF LIEN D~ - I LS 6 1/"100 I tL C2 iZ.:::ti I!;q ~ }~~ /LV&,3 (") COURT OF COMMON PLEAS OF ~ !],:': r;, ...., ~_:":-~ ':'._.~ c;, (-'j -TJ CUMBERLAND COUNTY, PENNSYLVANIA - ~"" ....,.>> -j T ~~..;' '.-r-\ r: I;=. -r',i"f"; ::-~_,l=, ~;' -~ ,j) I C.., o "-,~<:) CHARLES J NELSON 101 HILLSIDE DR MT HOLLY SPRI PA INC EIN: 23,2046284/000 Notice Date: March 21 , 2005 Notice Number: 847-433-305-031-6 r:: 17065-1802 '--/"'''', ~;C~ !.:~ -', <::.~,.: -':.\,. ~.<,-~-S __ --- ~-.;:i-r' . -s;;... S.: .~:I To the Prothonotary of said court: Pu~ant ~ the 1iiws of the Commonwealth of Pennsylvania, there is herewith tfatlsmittE!G a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21122761 02-18-41 02-18-41 1 518.62 156.47 SALES 21122761 09-13-41 09-13-41 1,527.17 460.74 EMPL 13066840 01-01-90 03-31-90 1 0.00 35.15 EMPL 13066840 04-01-90 06-30-90 0.00 42.19 EMPL 13066840 07-01-90 09-30-90 1 209.67 49.93 EMPL 13066840 04'01-91 06,30-91 354.41 60.09 1 EMPL 13066840 07,01-91 09-30-91 475.72 80.66 EMPL 13066840 10-01-91 12-31-91 1 421.85 71.53 EMPL 13066840 01-01-92 03-31-92 307.76 52.18 EMPL 13066840 04-01'92 06-30-92 1 419,99 71.21 EMPL 13066840 07-01-92 09-30-92 368.29 62.44 EMPL 13066840 10-01-92 12-31-92 1 295.25 50.06 SALES 21122761 02-01-92 02-29-92 0.00 174.72 SALES 21122761 03,01-92 03-31-92 1 0.00 202.13 SALES 21122761 04,01,92 04-30-92 1,025,59 309.42 SALES 21122761 05-01-92 05'31-92 1 1,248.22 376.59 SALES 21122761 06-01-92 06-30-92 1,129.12 340.65 1 SALES 21122761 08-01-92 08-31-92 1,073.94 324.01 SALES 21122761 09-01-92 09,30,92 1 854.44 257.78 SALES 21122761 10-01-92 10-31-92 803.89 242.53 SALES 21122761 11-01-92 11-30-92 1 654.33 197.41 SALES 21122761 12-01'92 12-31-92 628.57 189.64 NTEREST COMPUTATION DATE: 03-31-05 TOTAl: 12,316.83 3,807.53 FILING FEE(S): 14.00 , 0 , \0 ) OT '..-crae copy of a lien agarnstthe 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 PENAL TIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. March 21, 2005 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS CHARLES J NELSON INC NOTICE OF TAX LIEN filed this day of 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 Seclion 345 of the Tax Reform Code of 1971, 72 P.8. 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 81 12-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.8. Section 2611~M, as amended. Liens for Fuel Use Tax arise under Section 13 aftha Fuel Use Tax Act, 72 P.8. 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 MOlorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S, 9815). LIENS FOR TAXES, PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided under the Fiscal Code arise at the time of setllemenl (assessment) and are liens upon the franchises and property, both real and personal, with no further nouce. The 1i\ing of a Notice 01 Lien with a county Prothonotary is not a requisite, and Ihe 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 liquid 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 of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case at 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 langible or intangible, in the office of the Prolhonotary of Ihe 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, judgemenl, 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, 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 Corporation 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 Uen comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computalion 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 cosls and accrued interest from the interesl computation date to and through Ihe 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 (DUE DATE TO PAYMENT DATE) C,I., G.R., CA, 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 D,6,TE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. .. 3/4 OF 1% PER MONTH OR FRACTION S. & 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 wjJJ 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 DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 111183 THRU 12/31/83 18% .000438 1I1184THRU12/31/84 11% .';:100'30' 1/1/85 THRU 12/31/85 13% .000356 1/1/86 THRU 12/31/86 10% .000274 111187 THRU 12/31/87 9% .000247 1/118$ THRU 121'31191 11% .000301 1I1/92THRU 12/31/92 9'% .000247 1/1193 THRU 12/31/94 7% .000192 1/1/95 THRU 12/3tf9B 9% .000247 1/1/99THAU 12131/99 Tro .000192 111/00 THRU 12/31/00 B% .000219 1/tf01 THRU 12/31/01 9% .000247 111i02THRU 12/31/02 6"0 .000164 111/03 THRU 12/31/03 5% .000137 111/04 THRU 12/31f04 4% .000110 1/1105 THRU 12/31105 5"fo .000137 ---Taxes that become delinquent on or before December 31,1981 will remain a constant interest rate until the delinquent balance is paid off. ~uTaxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Inlerest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENn X (OAIL Y INTEREST FACTOR)