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Home My WebLink About06-2517 REVK-159 (12.05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 Pd.. (741 · N. lID C)(.. ~:J SL '1 ~, 177'1t.f CERTIFIED COPY OF LIEN f1.u ' ~/, - .J 5 J 1 ~ -r;:.... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CARLISLE MOTEL AND CAMPGROUND INC 1075 HARRISBURG PIKE CARLISLE PA 17013 EIN: 25-1796620/001 Notice Date: April 16, 2006 Notice Number: 817-885-006-041-1 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 ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 19141704 10-01-04 12-31-04 1 0.00 178,02 EMPL 19141704 01-01-04 03-31-04 1 0.00 268.57 EMPL 19141704 04-01-04 06-30-04 1 0,00 290.60 TOTAL: 0.00 737,19 FlUNG FEE(S): 14.00 o c- "" <:::) ';-."J 0.... C) " --1 ~- r11;Q :-:::: :.;:;... --t: ~~ en :'--::i -.; 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 PENALTIES therein due from such taxpayer and which, after demand for 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 CARLISLE MOTEL AND CAMPGROUND INC NOTICE OF TAX LIEN filed this day of 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 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 of 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 ofthe 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 Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Eslale Tax arise under lhe Inheritance and Estale 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 dale 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 Stale, or State 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 Chapler 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Cornoration 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. Inheritance Tax LiAns are liens on real estate which continue until tax is paid. PArsonallncome Tax Emoloyer Withholdina Tax Raaltv Transfer Tax SaJes and Use Tax liouid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and Motorbua 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 situaled and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of Ihe taxpayer. The lien has priorlly 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 of Real Property, in the offICe of the Prothonotary of the county 10 which lI1e property subject to the lien is situaled and (b) In the case of Personal Property, whether tangible or Intangible, in lI1e office of the Prothonotary of the county In which the property subject to lien is situaled. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' According to the Fiscal Code, the Noliee of Lien is automatically revived and does nol require refillng of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priorlly to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liablllty with which the property may be charged. EXCE~IO~: The Commonweafth does nol maintain priority of tax liens over any existing 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 10 such regulation as the Secretary or his dele9ate may prescribe, the Secretary or his delegate may Issue a certificate of release of any lien Imposed wi1h respect to any tax If: (1) the Iiabillly is satisfied, satisfaction consisting of peyment of the amounl assessed logether wi1h all interest and costs In respect thereof; or (2) the Iiablllly has become legally unenforceable. EXCEPTION' Interest on Corporation Taxes is computed afler a nen Is paid. SETTLEMENT OF ACCOUNT The "Tolal" 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 lI1e lien filing costs and accrued Interest from the Interest computation dale to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed al the following rafes. C.S., F.F., C.L., C.N.I. - 6% PER ANNUM (DUE OATETO PAYMENT DATE) C.I., a.R., C.A., S.T. - 8% PERAAWUM (DUE OATEro PAYMENT DATE) B.L., N.e., G.P..M.l. - 6% PEft~UM (OUEDATETO PAYMENT DATe P.U.R.. . 1,." PER MONTH OR FRACTION (DUE DATE TO fSAYMENT DATE) P.I.T., E.M.T. -:314 OF 1% PER MONTH OR FRACTION S. &. U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. . 8% PER MNUM INH 8t EST. . 8% PER ANNUM LF.T., F.U.T. . 1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION a.F.T. -18% PER,6J\IIJUM For all taxes thaI are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate dally Inlerest 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 PAIL Y INTEREST FACTOR 111/82 THRU 12/31182 20% .000548 1I1183THRU 1213:1183 18% .000438 111/84 THRU 12/31(8.4 11"10 .00030' 111/8!5THRU 12/31/~ 13% .0OO3SS 1/1/8STHRU1213:1188 10% .000274 111187 THRU 12131187 9% .000247 1I118sTHRU 1213:1191 11% .000301 1/1192 THRU 1213:1192 9%0 .000247 111193 THRU 12131194 7% .000192 11"" THR.U 1'V31198 9% .000247 111199 THRU 1.2131189 7% .000192 111100 THRU 12131100 8% .000219 111101 THRU 12/31f01 9'%. .000247 111/02 THRU 12131102 8% .000164 111/03 THRU 12/31103 5% .000137 111104 THRU 12/31/04 4,." .000110 1l1/OS1"HRU1213110!5 ,.". .000137 111106 THRU 12131108 7% .000192 -nT axes 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 = (BALANC;:E OF TAX UNPAID) X(NU",R OF DAYS DELINQUENT) X (DM Y INTEREST FACTOR)