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Home My WebLink About14-5908 � pennsytvania BUREAU OF PO BOX COMPLIANCE "E�=.=Em/ v,REVENUE HARRISBURG p^`r`28*94o ns««159(12-12)nsvOOon9000cxso THE p��TA' � CERTIFIED' ''� '` . ..�N�T�/. D COPY OF LIEN -- COURT OF COMMON PLEAS OF CUMBERLAND -' ~''' ''T� CUMBERLAND COUNTY, PPENNSYLVANIA SLEEP DISORDER CENTERS ' ��` Bm:----- a1'u0u4Voa�Oo PENNSYLVANIA muUcooa�:-.---'—'''___—_ .August 9,2014 101 SCHOOL HOUSE LANE Notice Number:............................... MECHANICSBURG PA 17065 ' To the Prothonotary of said court: Pursuant to the laws of the Commonwealth o/Pennsylvania, there isherewith transmitted acertified copy malien 1oboentered ofrecord inyour county. TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD TAX TOTAL E MPL BEGIN END MPL 91833500 10-01-10 12-31-10 MPL 147-54 267.13 EMPL F 91833500 01-01-11 03-31-11 78.56 218.14 EMPL 91833500 04-01-11 06-30-11 825.17 1,528-95 EMPL 91833500 07-01-11 09-30-11 533.87 931-80 EIVIPL 91833500 10-01-11 12-31-11 373.84 593.79 FIEING FEE(S). 21.50 S NTISFA'TION FEE(S). 10.00 INTEREST CALCULATION DATE: 11'02-14 The undersigned,the Secretary of Revenue or —authorized delegate of the Commonwealth^ of'"' "»p«uom' certifies this ^m be atrue and correct copy uvalien against8, above-named for unpaid tax, interest,additions therein due from such taxpayer and which,after demand for v/p"r""" thereof, remains unpaid. /no amount of such unpaid tax, interest, additions or penalties is o /ion in '","' of the Commonwealth ^*,m"nspwa»/aunmnmotaxpayerapmpony real,personal o,both uothe case may be. 46WW po PLFF ^f _3ccc*4C(/~U3 u� � p- ~~"^.BQ August y.uo14 §8'CP,eARY OF REVENUE (OR AUTHORIZED DELEGATE) oxTs PART 1 'TOssRETAINED ovRECORDING OFFICE PLACE OF THE FILING NOTICE FORM COMMONWEALTH OF PENNSYLVANIA 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 VS 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 SLEEP DISORDER CENTERS OF CENTRALPENNSYLVANIA 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 NOTICE OF TAX LIEN 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 filed this day of maintain priority of tax liens over any existing mortgages or liens properly recorded at the time that the tax lien is filed. Act of Dec. 12, 1994, P.L. 1015, at m. 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: LIENS FOR TAXES Interest on corporation taxes is calculated after a lien is paid. Liens for corporation taxes arise under Section 1401 of the Fiscal Code, 72 SETTLEMENT OF ACCOUNT P.S.Section 1404,as amended. The"Total"column(Column 6)for each type of tax listed on this Notice of Lien Liens for personal income tax and employer withholding tax arise under includes the balance of tax due (Column 5) plus assessed additions and/or Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as penalties and assessed and accrued interest up to the interest calculation date amended. on the face of this notice. Liens for realty transfer tax arise under Section 1112-C of the Tax Reform If payment or settlement of account is made after the interest calculation date, Code of 1971,72 P.S.Section 8112-C,as amended. the payment must include the lien filing costs and accrued interest from the Liens for liquid fuels tax arise under Section 13 of the Liquid Fuels Tax Act,72 interest calculation date to and through the payment date. P.S.Section 2611-M,as amended. For any delinquent taxes due on or before Dec. 31, 1981, interest is Liens for fuel use tax arise under Section 13 of the Fuel Use Tax Act,72 P.S. imposed at the following rates. Section 2614.13,as amended. Liens for motor carriers road tax arise under Chapter 96 of the PA Vehicle C.S.,F.F.,C.L.,C.N.I. 6%PER ANNUM(DUE DATE TO PAYMENT DATE Code(75 PA.C.S.9615). C.I.,G.R.,C. 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) Liens for inheritance tax and estate tax arise under the Inheritance and Estate 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 Tax Act of 1982,Act of Dec. 13, 1982, P.L. 1086, No.225 Section 1 et.seq., S.&U. 3/4 OF 1%PER MONTH OR FRACTION 72 PA.C.S.A.Section 1701 et.seq. For decendants with date of death prior to R.T.T. 6%PER ANNUM Dec. 13, 1982,liens arise under the Inheritance and Estate Tax Act of 1961,72 INH&EST. 6%PER ANNUM L.F.T.,F.U.T. 1%PER MONTH OR FRACTION P.S.Section 2485-101 et.Seq. M.C.R.T. 1%PER MONTH OR FRACTION O.F.T. -18%PER ANNUM Liens for state and local sales, use and hotel occupancy tax and public transportation assistance fund taxes and fees arise under Section 242, Act of For all taxes originally due and payable on and after Jan. 1, 1982, the March 4, 1971,No.2,as amended,72 P.S.Section 7242. PA Department of Revenue will calculate daily interest on all tax deficiencies Liens for motorbus road tax arise under Chapter 98 of PA Vehicle Code (75 using an annual interest rate that will vary from calendar year. Interest is PA C.S.9815). calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR .000301 LIENS FOR TAXES PENALTIES AND INTEREST 1/1/84 THRU 12/31/84 11% .000356 1/1/85THRU 12!31/85 13% 1/1/86 THRU 12/31/86 10% .000274 GENERAL INFORMATION: 1/1/87 THRU 12/31/87 9'/ .000247 Corporation tax liens provided under the Fiscal Code arise at the time of 1/1/91 THRU 12/31/91 11% .000301 settlement(assessment) and are liens upon the franchises and property, both 1�1�THRU 12/31/94 THRU 1W1/92 7 .000192 real and personal, with no further notice. The filing of a Notice of Lien with a 1/1/95 THRU 12/31/98 91i .000247 county Prothonotary is not a requisite, and the lien remains in full force and 1�1�THRU 12/31/99 THRU 12/31/00 8% .0002119 validity without filing of revival until paid. 1/1/01 THRU 12/31/01 9% .000247 1/1/02 TH RU 12131/02 6% .000164 Inheritance tax liens are liens on real estate,which continue until tax is paid. 1/1/03THRU 12/31/03 5% .000137 1/1/04 THRU 12/31/04 4% .000110 1/1/05 THRU 12/31/05 5% .000137 Personal income tax, employer withholding tax, realty transfer tax, sales and 1/1/06 THRU 12/31/06 7% .000192 use tax, liquid fuels tax,fuel use tax,motor carriers road tax and motorbus tax "1/07THRU 12/31/07 8% .000219 liens are liens upon the franchises as well as real and personal property of .0002191/1/08 THRU 12/31/09 7% .000192 P P P 1/1/09 THRU 12/31/09 5% .000137 taxpayers,but only after they have been entered and docketed of record by the 1/1/10THRU 12/31/10 4%, .000110 Prothonotary of the county where such property is situated.Such liens shall not 1/1/11 THRU 12/31/13 3% .000082 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 ---Taxes that become delinquent on or before Dec. 31, 1981,are subject to of record.` a constant interest rate until the delinquent balance is paid off. • ---Taxes that become delinquent on or after Jan. 1, 1982, are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTEREST=(BALANCE OF TAX UNPAID)X(NUMBER OF DAYS DELINQUENT)X(DAILY INTEREST FACTOR)