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Home My WebLink About06-2504 REVK-159 (~2-o5) R.E\lOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* BUREAU OF COMPLIANCE PO BOX 2a0948 HARRISBURG PA 17128-0948 ficA._P~ .,'l.lJ'D c..N., :nsvl Ru,., /71" <;j CERTIFIED COpy OF LIEN rLvol.. :lSol{ ~ I~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA PURPURA,SAL 107 W MAIN ST MECHANICSBURG PA 17055-6228 EIN: 23-1917532/000 Notice Date: April 16, 2006 Notice Number: 817-687-006-041-1 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 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 12566972 07-01-05 09-30-05 1 711.50 951.38 TOTAL: 711.50 951.38 FILING FEE(S}: 14.00 ...., Coo) = Q-, -..;.: :::::? <-'0 ::n L:; --< INTEREST COMPUTATION DATE: 04-26-06 The undersigned, the Secretary of Revenue (or an authorized delegate) a! 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 tor 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. April 16, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS PURPURA,SAL NOTICE OF TAX LIEN filed this deyof at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Rscal 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 Really Transfer Tax ",ise under Section 1112-C of the Tax Reform Code 011971,72 P.S. Section 8112-0, 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 Section f 3 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 Vehicie 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. ssq. (For decendants with dafe of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Acto! 1961,72 P.S. Section 2485 - 101 91. ssq.). 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). UENS FOR T AXES. PENALTIES AND INTEREST GENERAL INFORMATION: Comoration Tax URns 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 validlly without filing of revival until paid. Inheritance Tax Uens are liens on real estate which continue until tax is paid. Personal Income Tax Emplover WithholdlnQ Tax Rsalty 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 of entl'y of record. PLACE OF THE FlUNG NOTICE FOAM PLACE OF FlUNG: The notice of lien shall be flied: (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 Uen is automatically revived and does not require refillng of the Notice by the Commonweallh. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid In lull, before any other obligation, jU<!llement, claim, Hen, or estate is satisfied from a subsequent jUdicial sale or liability with which the property may be charged. EXCE~ION: The Commonweafth does not maintain priority of tax liens over any existin9 mortgaa~~ 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 liablllly is satisfied, satisfaction consisting of payment of the amount assessed together with a1llntere.t and costs In respect thereof; or (2) the lIablllly 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 Lien comprises the belance of Tax Due (Column 8) 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 Intere.t 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.S., F.F" C.L., C.N.I. - 8% PERAl\NUM lDUE DATE TO PAYMENT OATE) Col., G.R., CA. S.T. - 6'f. PER ANNUM DUE DATE TO PAYMENT DA:~ B.L. N.E., G.P., Mol. . 8% PERANNlIM (DUE DATE TO PAYMEN'TDAT P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO AYMENT DATE) P.I.T., E.M.T. .3/4 OF 1% PEA MONTH OR FRACTION S. &. U. - 3/. OF 1% PER MONTH OR FRACTION R.r.r. -8%PERANNLM INH &. EST. . 8% PER ANNlM LET., F.U.T. - 1% PER MONTH OA FRACTION M.C.RT. - 1% PER MONTH OR FRACTION O.F.T. -18% PER,61.lNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate dally interest on all tax deficiencies using an annual Interest rate that will vary from calendar year. Interest Is caloulated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111/82THAU 12131/82 20% .000548 1/1/83THRU12131/83 16% .000438 1/1/l14 THRU 12/31/84 11% .000301 1/1/85 THRU 12131/8~ 13% .000358 1/1/86 THRU 12131/86 10% .00027. 111/81THRU 12131/87 9% .0002.1 111188THRU1213'119t 11% .000301 111/92 THAU 12131/92 9% .000247 111/93 THRU 12131/94 7% .000192 1n~ THRU 12131/98 9% .0002-47 1/1189 THRU 12t:11/l18 7"" .0001.2 1/1/00 THRU 12131100 B% .000219 1/1101 THAU 12131101 9% .000247 1/1/02 THRU 12131102 6% .000164 1/1103 THRU 12131/03 5% .000137 1/1/04 THRU 12131/04 4% .000110 11110e THRU 1Z!311OS $% .000137 1/1/08 THRU 12131/08 7% .000192 -~-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 variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (8ALANC;E OF TAX UNPAID) X(Nl,lMHR OF DAYS DELINQUIItR) X (DAILY INTEREST "ACTOR)