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Home My WebLink About06-3021 REVK-159 (12-05) REVOOOK9 I COMMONWEALTH OF PENNSYLVANI~ DEPARTMENT OF REVENUE . BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 Pel. P 11 · 1'1. 0'1 Q.k.. ;Z 3 ) I 'I R......- ) 713 'i L CERTIFIED COP OF LIEN fLo.OI.- 30 I Cw:<J 1....- COURT OF CO MON PLEAS OF CUMBERLAND OUNTY, PENNSYLVANI PAUL MATTUS AGENCY INC 3810 MARKET ST CAMP HILL PA 17011 EIN: 25-177847 000 Notice Date: May 15 2006 Notice Number: 87 -252-306-051-0 '*' To the Prothonota of said court: Pursuant to the laws of the Commonwealth of P nnsylvania, there is herewith transmitted a certified copy of a lien to be e tared 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 18251983 10-01-04 12-31-04 0.00 6L83 EMPL 18251983 01-01-05 03-31-05 0.00 24.03 EMPL 18251983 04-01-05 06-30-05 246.34 382.07 EMPL 18251983 07-01 -05 09-30-05 252.66 379.39 TOTA: 499.00 847.32 FILING FEE( ): 14.00 (") ~ f'~- (- ~~ =2 INTEREST COMPUTATION DATE: 05-25-06 "'> = = "" :-:rr 3;: -< N Ul -0 - ~ o " -l ::r:~ rn...!..! r- 11m '~nC) ~~(~') .-r-'-r, ';;:~}25 bIn "'"' :D -< N -.J The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of P nnsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENA IES therein due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, A DITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case m y be. May 15, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFI COMMONWEALTH OF PENNSYLVANIA VS PAUL MATTUS AGENCY INC NOTICE OF TAX LIEN filed this day 01 at m. LIENS FOR TAXES Liens lor Corporation Taxes arise under Section 1401 01 the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 01 the Tax Relorm Code of 1971, 72 P.S. Section 7345, as amended. Liens for Really 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 01 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 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 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date 01 death prior to December 13. 1982. liens arise under the Inheritance and Estate Tax Act 011961, 72 P.S. Section 2485 - 101 et. 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 01 March 4, 1971, No.2 as amended, 72 P.s. Section 7242. Liens for Molorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR T AXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided under the Fiscal Code arise at the time of selllemelll (assessment) and are liens upon the franchises and properly, both real and personal, with no further notice. The filing of a Notice 01 Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inhgritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Ta)( Emolover Withholdlna Tax ReaJty Transfer Tax 8a1es and Use Tax Liouid Fuels Tax Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal properly 01 taxpayers, but only after they have been enterad and docketed 01 record by the Prothonotary of the county where such properly is situated and shall not attach to stoc::k of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date 01 entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice 01 lien shall be filed: (a) in the case 01 Real Properly, in the office of the Prothonotary of the county on which the properly subject to the lien is situated and (b) in the case 01 Personal Properly, whether tangible or illlangible, in the office of the Prothonotary 01 the county in which the properly subject 10 lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' According to the Fiscal Code, the Notice 01 Lien is aulomatically revived and does not require r&filing 01 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, judll!!ment, claim, lien, or estate is satisfied from a subsequent ludiciaJ sale or liability with which the properly may be charged. EXCEeIION: The Commonwealth does not maintain priority of tax liens over any existi~ mortg~~ 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 liability is satisfied, satisfaction consisting of paymelll 01 the amoulll 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 paid. SETTLEMENT OF ACCOUNT The 'Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance 01 Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued Interest up 10 the interest computation date on the face 01 this notice. If payment or settlement of account is made after the interest computation date, the payment must Include the lien tiling costs and accrued interest from the illlerest computation dete to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. O.S., F.F.. C.L., O.N.I. .8'% PER ANNUM lDUE DATE TO PAYMENT DATE) 0.1., a.R., O.A., S.T. - 8'% PER ANNUM DUE OATETO PAYMENT DATE) B.L., N.E., a.p., M.l. . &% PERAl'NJM (DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONllI OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. . 314 OF 1% PER MON11-I OR FRACTION R.T.T. - 8'% PER ~UM INH & EST. . 6% PER ANNUM LF.T., F.U.T. .1% PER MONTH OR FRACTION M.C.R.T. - 1% PEA MONTH OR FRACTION OFT. .18% PEA ANNLM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department 01 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 loll owing rates: DELINQUENT DATE INTEREST RATE CAlLY INTEREST FACTOR. 111182 THRU 12/31182 20% .000548 1/1183THRU 12/31183 16% .000<$38 1111i4THRUl21311B4 11% .000301 1I1185THRU 12/31185 13% .000356 111186 THRU 12/31186 10% .000274 111187 THRU 12/31/81 9% .000247 1/1188 THRU 12/31191 11% .000301 1/1192THRU12131192 9% .000247 1/1/93 THRU 12131194 7% .00<1192 111195 THRU 12131198 9% .000247 1/1199 THRU 12131/89 7% .000192 1/1/00THRU12f31100 8% .000219 1/1/01 THRU 12131101 9% .000247 111102 THRU 12131/02 8% .000184 1/1103 THRU 12131/()3 5% .000137 1/1/04 THRU 12131104 4% .000110 1I1105THRU 12/31105 5% .000137 1/1106 THRU 12131/06 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. "--llIIerest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) XlNUMBER OF DAYS DELINQUENT) X (IWL Y INTEREST FACTOR)