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Home My WebLink About06-2510 REVK.159 (12.05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '*' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128.0948 Pd., fJ1I · I 'I. In CA Q;J!!(,. 'f r2- 177'f~O CERTIFIED COPY OF LIEN !'to. ()(, - :J..SI/) CU;u J,v- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EXPECTATIONS SALON AND NAILS INC 310 HUMMEL AVE LEMOYNE PA 17043-1950 EIN: 41-2107711/000 Notice Date: April 16, 2006 Notice Number: 818-108-806-041-1 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 91797901 07-01-04 09-30-04 240.14 404.15 EMPL 91797901 10-01-04 12-31-04 0.00 60.19 EMPL 91797901 01-01-05 03-31-05 259.66 468.84 TOTAL: 499.80 933.18 FILING FEE(S): 14.00 Q ", = '--) '. ="-::J ~n ~ :;:' -',". I -, 2 "..;:;: ~ W J> :lJ C;:) -< INTEREST COMPUTATION DATE: 04.26-06 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 PENAL TIES therein due from such taxpayer and which, after demand for paymentlhereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES Is e 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 EXPECTATIONS SALON AND NAILS 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 .,Ise under Section 345 of the Tax Reform Code 01 1971, 72 P.S. Section 7345, as amended. Liens for Really Transfer Tax .,Ise under Section 1112-C 01 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 Fueis Tax Act, 72 P.S. Section 2611-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 C.,riers 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 01 December 13,1982, P.L.l086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendanls 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 at. 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: Comoration 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. Inheritanca Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax Ernolover Withholdino Tax ResIN 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 01 the taxpayer. The lien has priorlly from the date of entry 01 record. PLACE OF THE FILING NOTICE FORM 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 sl1uated 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 lhe Fiscal Code, the Notice 01 Lien is automatically revived and does not require refillng 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. EXCEEIIOI\!' The Commonwealth does not maintain priority of tax liens over any existin~ mortgaa~~ or liens which are properly recorded at the time that the tax lien IS filed. . Act of December 12,1994, P.L.l015, 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 w~h 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 lIabillly 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 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 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 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., EF., C.L., e.N.!. - 6% PER ANNUM lDUE DATE TO PAYMENT DATE) e.l., a.R., e.A., S.T. - 8% PER ANNUM DUE DATE TO PAYMENT DATE) B.L., N.E., a.p., M.I. - 6% PERAflHUM (DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH bR FRACTION (DUE DATE TO ~AYMENT DATE) P.l.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% PERAN\IUM INH &. EST. - 6% PER Mf.JUM LET., F.U.T. -1% PER MONTH OR FRACTION M.e.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: DEUNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1182 TJ.lRU 12/31/82 20% .000548 1/1183 TJ.lRU 12131183 16% .000.438 1/1184 THRU 12/31/84 11% .000301 1/1185THRU12131/8S 13% .000356 1/1/86 TJ.lRU 12131186 10% .000274 1/1187 THRU 12131187 9% .000247 1/1188 THRU 12131181 11% .000301 1/1/92 THRU 12131182 9% .000247 111193THRU 12131194 7% .000192 111195THRU 12131188 9% .000247 111199 THRU 12131199 7% .000192 111100 THRU 12/31/00 8% .000219 111101 THRU 12131101 9% .000247 1/1/02 THRU 12131102 6% .000184 1/1103 THRU 12/31/03 5% .000137 1/1104 THRU 12/31104 4% .000110 1/1/06 THRU 12131106 5% .000137 1/1108 THRU 12131108 7% .000182 mTaxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. m 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 OFTAX UNPAID) XlNUMBER OF DAYS DELINQOENT) XIBAlL Y INTEREST FAC'I'OR)