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Home My WebLink About06-3027 REVK-1S9 (12-05) REVoooK9 I COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ! BUREAU OF COMPLIANCE PO BOX 28C948 HARRISBURG PA 17128-0948 (.IlL- fJ4( , 11f.<.If) u.. ')311'f ~. /7'g?J9Y' I CERTIFIED copy OF I:IEN no .0 I.. 3 0 ~ ~ Cc;;i; -r:;... COURT OF COM ON PLEAS OF CUMBERLAND OUNTY, PENNSYLVANIA MOUL, JAMES R 105 TEXACO RD MECHANICSBURG PA 17050-2626 EIN: 25-1854658000 Notice Date: May 15 2006 No~ce Number: 87 -526-206-051-0 '* 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 tered 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 SALES 80830128 11-01,05 11-30-05 609.76 749.60 TOTA: 609.76 749.60 FILING FEE( ): 14.00 (") r ~-;; CRF'; INTEREST COMPUTATION DATE: 05-25-06 ( (.:: ~~"~ -" -( '" = = C-' :::r: ~',. -< N Ul o 'TI -< ffi:n r- "m :-:-]0 : ~-~? (:1 --,-.'1", ('5:0 ;:~C) C3rn -I ~ -< L1 -"- N N -..I 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 01 a lien against the above named taxpayer tor unpaid TAX, INTEREST, ADDITIONS or PENA TIES therein due from such taxpayer and which, efter demand tor payment thereol. remains unpaid. The amount of such unpaid TAX, INTEREST, A DmONS 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 m y be. May 15, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFI E COMMONWEALTH OF PENNSYLVANIA VS MOUL, JAMES R NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens tor Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer W~hholding 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 ot the Tax Reform Code of 1971,72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of lt1e 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 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 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....q.). 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: ColJ)Oration Tax LiRns provided under the Fiscal Code arise at the time of selllement (assessment) and are liens upon the franchises and property, both real and personal, with no further notica 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. InheritanM Ta.~ Uens are liens on real estate which continue until tax is paid. Personal Income Tax Emplover WithholdinQ Tax Rultv Tranafer Tax Sales and Use Tax liauid Fuels Tax Fuel Usa 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 aller lt1ey 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 regulariy 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 filed: (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 situated and (b) in the case of Personal Property, whether tangible or int"!'jlible, in lt1e 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 Fiscal Code, the Notice of Uen is automatically revived and does not require refiling of the Notice by the Commonwealth. AnV Notice of Lien filed by the Commonwealth shall have priority to, and be pwd in full, before any other obligation, jUdQement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEeIIO!'t The Commonwealth does not maintain priority of tax liens over any existin~ mortg~~tor liens which are properly recorded at the time that the tax lien IS filed. . Act of December 12,1994, PL 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 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 paid, SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balence 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 thls notice. If payment or setUement of account is made after the interest computation date, the payment must include the lien filing costs and accrued Interest from lt1e interest computation date to and through the payment date. For any delinquent taxes due on or before December 31,1981, interest is impo...d at the following rates. C.8., F.F., C.l., C.N.!. .6% PER ANNW ~UE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PER ANNUM DUE DATE TO PAYMENT DAT~ B.l., N.E., G.P., M.1. - 6% PER Ml-JUM DUE DATE TO PAYMENT OAT P.U.R.. - 1% PER MONTH A FRACTION (DUE DATE TO AYMENT DATE) P.I.T., E.M.T. .31. OF 1% PER MONTH OR FFlACTlON S. &. U. - 31. OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER MIlIUM INH & EST. . 6% PER ANNU\4 LF.T., F.U.T. -1% PER MONTH OR FRACTION M.C.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 wlll vary from calendar year. Interest is calculated on a daily basis at the following rates: OE.UNQUENT DATE INTEREST RATE CArL Y INTEREST FACTOR lfT/S2 THRU 12131/82 20% .DOOMa 1/1/83 THRU 12/31/83 16% .000438 l111lU THRU 1213118. 11% .000301 111185 THRU 12/31/85 13% .000358 1/1188 THRU 12/31188 10% .000274 1111a7 THRU 12/31187 9% .0002-47 1/1/88 THRU 12/31/91 11% .000301 lf1f92THRUl2131f92 9% .000247 111/93 THRU 12131194 7% .000192 1/119!5 THRU 12/31198 9% .0002.7 111199 THRU 12/31/89 7% .000182 1/1/00 THRU 12/31100 6% .000218 111/01 THRU 12131/01 9% .0002.7 1/1/02 THRU 12/31/02 6% .OOOllU 1/1103 THRU 12/31103 5% .000137 1I1104THRU12131104 4% .000110 t/1Ioe THRU 12/3l1GS 5% .000137 1/1/0e THRU 12/311Oe 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. ---Interest is calculated as follows: INTEREST = /BALANCE OF TAX UNPAID) =BER OF DAYS DEUNQOEHT) X (DAllY INTEREST FA