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Home My WebLink About06-2792 REVK.159 (12-05) REVoOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE * BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 h. P1f t' JIj.O'D Ck.. '). J. (. J-t R.u, ) '1iu,/{ CERTIFIED COPY OF LIEN 01. _ J. 1Q.2. ~ --r;..- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA HATTER. DANIEL L 3101 COLUMBIA AVE CAMP HILL PA 17011-5223 EIN: 2S-1656603/000 Notice Date: April 18, 2006 Notice Number: 827-749-406-041-3 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsy\vania, 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 , 7909482 04-01-05 06-30-05 1 0.00 138.18 SALES 50050943 01.01-04 03-31-04 1 101.44 152.25 SALES 50050943 04-01-04 06-30-04 1 49.62 220.99 SALES 50050943 07-01-04 09-30-04 1 32.40 47.97 SALES 50050943 10-01-04 12-31-04 1 0.00 54.72 TOTAL: 183.46 614.11 FILING FEE(S): 14.00 (') ~ = a ~ = -n 0-. [8f~~ 3: ~:n ",. ~,_. ,..'- -: -olTI 2.:.-.... u' -.l :D~ .-< ('J , r--- ,~' :f.~. ",. ,'[! -r; ;;: il 2:>-' ::i: ,.;!(') :i>c' ~m ill 0 Z ~ ::;! w 0 '< INTEREST COMPUTATION DATE: 04-28-06 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, ADDrTlONS 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. Aprii f 8, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS HATTER, DANIEL L 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 far Personal Income Tax and Empioyer Withholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Seotion 7345, as amended. Liens for Realty Transfer Tax arise under Seotion 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 Aot, 72 P.S. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Aot, 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 Estate Tax arise under the Inheritance and Estate Tax Aot of 1982, Aot of December 13,1982, P.L. 1086, No. 225 Seotion 1 st. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Aot of 1961, 72 P.S. Section 2485 . 101 et. seq.). Liens for State, or State and Local Sales, Use and Hotei 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, bath reaJ 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 Liens are liens on real estate which continue until tax is paid. Personal Income Tax Emolover Withholdina Tax. Realtv Transfer Tax SaJes and Use Tax. Liauid Fuels Tax Fuel Use Tax Motor Canisrs Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, bUf 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 entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be fiied: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the property subJect to the Iian 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 Fiscel Code, the Notice of Lien is automatically revived and does not require refiling of the Notlce by fhe Com.monwealth. Any Notlce of Lien filed by the Commonwealth shall have priority to, and be paid 'n 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. EXCEerIO~' The Commonwealth does not maintain priority of tax liens over any exlstin~ ~aa~~ or liens which are properly recorded at the time that the tax lien 's filed. . Act of December 12,1994, P.L. 1015, No. 138. RELEASE OF LIEN Subjeot 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 wllh respeot to any tax if: (1) the liability Is satisfied, satisfaction consisting of payment of the amount assessed together with all Interest and costs in respeot thereof; or (2) the liability 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 eddltions andlor 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 da1e. 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. - 6"10 PER ANNUM IDUE DATE TO PAYMISNT DAT~ c.r., a.R., CA, S.T. - ~ PEA ANNUM DUE DATE TO PAYMlSNTDAT B.L., NE.,G.P., M.l. -6% PERAIti\JM DUE DATE TO PAYMENT OAT P.U.R.. .1"1oPERMONTHORFRACTION(DUEDATETO AYMENTOATE.) P.!.T., E.M.T. .314 OF 1"10 PER MONTH OR FRACTION S. & U. .3/4 OF 1"10 PER MONTH OR FRACTION R.T.T. . 6% PER.Al\\'JUM INH & EST. . 6"10 PERAfII\IUM L.F.T., F.U.T. .1% PER MONTH OR FRACTION M.C.R.T. . 1% PER MONTH OR FRACTION O.F.T. -18% PERMWUM Far all taxes that are originally due and payable an and after January 1, 1982, the PA Department of Revanue will calculate daily interest an all tax deficiencies using an annual interest rate that will vary from calendar year. lnterest is calculated on a daily basis at the following rates: DELINQUENT" DATE INTEREST RATE DAlLY INTEREST FACTOR 111182 THRU 12/31/82 20% .000548 1/1183 THRU 12131183 16% .000438 111184 THRU '~3'1e4 '1% .000301 1/1/8~THRU 121311B~ 13% .000356 1/1188 THRU 12131/88 10% .000274 1/1187 THRU 12131187 9%- .000247 1/1/88 THRU 12131191 11% .000301 1/1/92 THAU 12131/92 9% .000247 1/1193 THRU 12131194 7% .000192- 1f1f9S THRW 12131/98 9% .000247 111199 THRU 121311U 1% .000192 1/1fOOTHRU 12131100 9% .000219 1/1101 THRU 12f31f01 9% .000247 111/02 THRU 12131/02 6% .000184 111/03 THAU 12131/03 5% .000131 1/1/04 THRU 12131/04 4% .norma 1/1/05 THRU 12/31/05 5% .000131 1/1106 THRU 12/311015 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. _n 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 = (llALANCE OF TAX UNPAID) X(NUIoIBER OF DAYS DELINQUENT} X (DAILY INTEREST "ACTOIt)