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Home My WebLink About06-2516 REVK-159 (12-05) REVOOOKs COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '*' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 1712S-0948 .p tL rJ-1( ~ "UfO C1t. J;;l51. '/ L. /11'1(,1 CERTIFIED COpy OF LIEN 1'1..0 .0(. . J. 5 ((.. ~ -r::.... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA YOUR FLORAL CONNECTION INC 175 E LOUTHER ST CARLISLE PA 17013-3039 EIN: 25-1626628/000 Notice Date: April 16, 2006 Notice Number: 817-879-806-041-1 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 ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 17818691 07-01-05 09-30-05 I 654.80 875.96 TOTAL: 654.80 875.96 FlUNG FEE(S): 14.00 0 "" C"..:::J C) ,.. :) :: ~ ~ c;--.. 'Tj :-;.,;r.~ :? -.,. m ::':' I -:-:t i""" CJ -lC- :> -';~ , :::EJ Cj ;::..J l-n ~"J ~ :D en -< 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 !he above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for paymenl thereol, remains unpaid. The amount ofsuch 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. April 16, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS YOUR FLORAL CONNECTION INC NOTICE OF TAX LIEN filed this dayo! al 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 Wllhholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C 01 the Tax Reform Code of 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 2611-M, as amended. Liens for Fuel Use Tax arise under Section 13 o!the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 ot 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 el. seq., 72 PA. C.S.A. Section 1701 el. seq. (For decendantll with dale of death prior 10 December 13, 1982, liens arise under the Inheritance and Estale Tax Act of 1961, 72 P.S. Section 2485 - 101 at. seq.). Liens lor Stale, or Slate and Local Sales, Use and Holel 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 T AXES. PENALTIES AND INTEREST GENERAL INFORMATION: Comoration Tax Liens provided under the Fiscal Code arise at the time of settlement (assessmenl) and are liens upon the franchises and properly, bolh real and personal, with no further notice. The filing of a Notice of Lien with a county Prothonotary Is nol a requisite, and !he lien remains in full force and valldlly withoul filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax Emolover Wlthholdino Tax RaalfY Transfer Tax 'sales and Use Tax liquid Fuels Tax Fuel Usa Tax Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal properly of taxpayers, bul only after they have been entered and docketed of record by the Prothonotary of the county where such properly is situated and shall nol attach to stock of goods, Wafes, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry 01 record. PI ACE OF THE FILING NOTICE FORM PLACE OF FlUNG: The notice of lien shall be filed: (a/, In the case of Real Properly, In the office of the Prothonolary of the county n which the property subj~ct to the lien .is situated and (b) in the case of Personal Properly, whether tangible or IntangIble, In the office of the Prothonotary of the county in which the properly subjecllO lien is situaled. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According 10 !he Fiscal Code, the Nollce of Lien is automatically revived and does nol require refiling of the NoIIce by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority 10, 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 properly may be charged. EXCEPTION: The Commonwealth does nol maintain priority of tax liens over any existin9 mortga~~ or liens which are properly recorded at the time that the lax 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 preSCflbe, the Secretary or his delegate mey Issue a certiflcale of release of any lien imposed with respect to any tex if: (1) the Iiablllly 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 peid. SETTLEMENT OF ACCOUNT The 'Tolal" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balanca 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 settiement of account is made after the interest computation date, the payment musl include the lien filing costs and accrued Interest from the interest computation dale 10 and through the payment date. For any delinquent taxes due on or before December 31, 19B 1, interest is Imposed at the following rales. e.S., F.F., C.L, C.N.I. - e% PER ANNUM (DUE DATE TO PAYMENT DATE) C.r., G.R., C.A., S.T. - 8% PEAANNLN (DUE DATETO PAYMENT DATE) B.L.,N.E., G.P.. M.l. -", PEAMNUM (DUE DATE TO PAYMENT DATE) P.U.R. - 1% PER MONTH OR FRA.CTION (DUE DA.TETO ~AYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PEA. MONTH OR FRACTION S. & U. - 3'4 OF 1% PER MONTH OR FRACTION RT.T. - 8% PER ANNLN INH&EST. -8% PERMNUM LF.T., F.U.T. - 1% PEA-MONTH OR FAACTlON M.O.RT. - 1% PEA MONTH OR FRACTION O.F.T. -18% PERA/IIIlUM For aU taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculale dally interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Inlerest is calculaled on a daily basis at the 10Uowing rates: DEUNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111112 THRU 12131182 20% .000548 ,',/83 THRU 12131183 16% .000438 111/84 THRU 12/31fB4 11% .000301 1I1/85THRUl2f3111S 13% .0OO3S6 111188 THRU 12131f86 10% .000274 111117 THRU 12131187 9% .000247 1/1188THRU12131I9t 11% .000301 111/92 THRU 12/31192 9% .000247 111/93 THRU 12/31/94 7% .000192 1/1/95 THRU 12131/98 9%. .000247 1I1/99THRU 12/31199 7% .000192 1/1/00 THRU 12/31100 9% .000219 1/1/01 THRU 12/31/01 9% .000247 1(1102 THRU 12/31102 8% .000184 1/1/03 THRU 12/31103 5% .000131 111104THRU12131104 4% .000110 1/1/05 THRU 12131105 "*' .000131 1I1{08 THRU 12/31JOe 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. ---intereslls calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUNBER OF DAYS DELlNQUEN1) X (BAILY INTEREln' FACTOlI)