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Home My WebLink About06-3639 REVK-1~9 (12-0~) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-(1948 fJ.L. p~ WI. t10 CPz... :2 H:>J R...- 11 'I I.'t 't CERTIFIED COpy OF LIEN JU;.O(.- 3t, 3'1 Cbu -;;;.-. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MARTIN, MARK 55 ARMY HERITAGE DR CARLISLE PA l70l3-880l EIN: 25-1827761/000 Notice Date: June 24, 2006 Notice Number: 319-081-806-061-9 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 SALES 83377066 02-01-06 02-28-06 1 760.23 866.93 SALES 83377066 03-01-06 03-31-06 1 1,188.08 1,371.52 SALES 83377066 04-01-06 04-30-06 1 1,188.08 1 ,269.17 TOTAL: 3,136.39 3,507.62 FILING FEE(S): 14.00 n ~c; ...., c::;') c.::~ 0-' '- c-::: N o -n -I ~:JJ .lr- ..nf"n _C10 :~-~ ~:~ --.--.:, !~'~ :,~j[-n -, ::0 -< N -..J -0 ---.; INTEREST COMPUTATION DATE: 07-04-06 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonweatth 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, atler 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 proparty, real, personal, or both, as the case may be. June 24, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS MARTIN, MARK 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 for Personal Income Tax and Employer Wl1hholding 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 111 2-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 Am, 72 P .S. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 13 of 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 tnheritance 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 at. 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 Am of 1961, 72 P.S. Section 2485 - 101 et. seq.). Liens for S1ate, or S1ate 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: Corooration Tax Liens provided under the Rscal 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 TalC Liena are Uens on real estate which continue until tax is paid. Personal Income Tax Emplover Withholdina Tax Raaltv Transfar Tax Sales and Use Tax LlqJ.1id FuelR Tax FuaI Use Tax Motor Carriers Road Tax and Mntorbll!il 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 proparty is situated and shall not _ch 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 filed: (a) In the case of Real Property, in the office of tha Prothonotary of the county in which the property subJact to tha lien is situated and (b) in the case of Personal Proparty, whether tangible or intangible, in the office of the Prothonotary of the county in which tha property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' According to the Fiscal Code, tha Notice of Lien is automatically ravived and does not requira refillng of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be p81d in full, befora any other obligation, Judl!!'ment claim, lien, or estate is satiafied from a aubseQuent judicial sale or liabJlItv with which the proparty may be charged. E~IO~' The Commonweafth does not maintain priority of tax liens over any existing mortgaa~~ or liens which are properly recoroed at the time that tha tax lien Is filed. . Am of December 12,1994, P.L.1015, No. 138. RELEASE OF LIEN SUbjem to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of relaase of any Iian imposed with respem to any tax if: (1) the liability is satisfied, setisfection consisting of paymant of the amount ....ssed together with aIJlnterest and costs in respem thareof; or (2) the liability has becoma legally unenforceable. EXCEPTION' Interest on Corporation Taxes Is computed after a lien is paid. SETTLEMENT OF ACCOUNT Tha "T etal' column (Column 7) for each typa of tax Iistad on this Notice of Lien comprises the belance of Tax Due (Column 6) plus assassed additions and/or penalties, and assessed and accruad interest up to the interest oomputation date on the face of this notice. If payment or settlement of account is made after the interest computation date, the payment must induda tha Iian filing costs and accrued interest from the intarest computation date to and through the payment date. For any delinquent taxes due on or before December 31,1981, interest is imposed at the following rates. C.S., EE, C.l., C.N.!. .6% PEA ANNUM (CUE DATE TO PAYMENT DATE) C.I., G1.R., C.A., S.T. . 6% P&RANNUM~DUEDAT. TO PAYU&NT OAT&) B.L., N.E., a.p., M.1. .8% PERA!INUM (DUE DA.TE TO PA.YMENT OATEl P.U.R.. -1'" PER MONTH OR FRACTION (DUE DATE TO flAYMENT DATE) P.I.T., E,M.T. .314 OF 1% PEA MONTH OR FRACTION S. & U. .314 OF 1% PEA MONTH OR FRACTION R.T.T. .6% PERAMIIUM INH & EST. . e% PER AMIIUM L.F.T., F.U.T. .1% PER MONTH OR FRACTION M.C.R.T. . ,or.. PEA MONTH OR. FRACTION a.F.r. -18% PEA ANNUM For all taxes that ara originally due and payable on and after January 1, 1982, the PA Departmant of Revsnue 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 following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111182 THRU 12/31182 20% .000548 1I1183THRU 12/31183 16% .000438 1/1184 THRU 12/31/8.4 11% .000301 11118$THRU12/3118$ 13% .000356 1/1188THRUl2/31186 10% .000274 1/1187 THRU 12131187 9% .000247 1J118BTNRU 12131191 11% .000301 1/11l~2 THRU 12131192 9% .000247 1/1183THRUl2131/94 7% .000192 111(Q5 THRU 12/31196 9% .000247 111199 THRU 12/31/89 7% .000182 1I1/00THRU 12131100 B% .000219 111101 THRU 12/31/01 9% .000247 111102 THRU 12/31102 8% .000184 111/00 THRU 12/31103 "' .000137 111104 THRU 12/31/04 4% .000110 111105iliRU 12/3110& &f., .000137 111/0e THRU 12131/Ge 7% .000192 ---Taxes thatbecoma delinquent on or before Dacembel31, 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) XINl.lMllER OF DAYS DELINQUENT) X (DAll.Y INTEREST FACTOR)