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Home My WebLink About06-3650 REVK.159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 Pet. fJ1{ -''f.tJTJ Ck.. ,;l 3 7t>.; /2..v /19ttt CERTIFIED COPY OF LIEN 1&,.01,. 3 (.. ~o CWil '1:- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DENVER, THOMAS 5211 E TRINDLE RD MECHANICSBURG PA l7050-3575 EIN: 84-1638581/000 Notice Date: June 19,2006 Notice Number: 960-344-106-061-4 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 83581695 07-01-03 09-30-03 1 0.00 649.06 SALES 83581695 10-01-03 12-31-03 1 3,504.46 4.121.45 SALES 83581695 01-01-04 03-31-04 1 3,433.89 3,820.60 SALES 83581695 04-01-04 06-30-04 1 7,761.06 8,557.38 SALES 83581695 07-01-04 09-30-04 1 3,203.62 3,499.91 SALES 83581695 10-01-04 12-31-04 1 6,527.93 7,062.08 SALES 83581695 01-01-05 03-31-05 1 5,592.44 5,981.09 SALES 83581695 04-01-05 06-30-05 1 4,229.36 4,484.44 SALES 83581695 07-01-05 09-30-05 1 0.00 31.85 TOTAL: 34.252.76 38,207.86 FILING FEE(S): 14.00 n c- '" C-:J (-,-~) 0' c) -;'] =l ,- S rnc;~ N -.j Q ("'- v ~) '..=> ~.~ ?52 N :- INTEREST COMPUTATION DATE: 06-29-06 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 paymenllhereol, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is a lien in lavor 01 the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. June 19, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS DENVER, THOMAS NOTICE OF TAX LIEN filed this day 01 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 Withholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens lor Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code 01 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 01 the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estale Tax Act 01 1982, Act 01 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 1981, 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 of March 4, 1971, No.2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 01 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, 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 Liens are liens on real estate which continue until tax is paid. Personal Income Tax EmDlover Withholdina Tax Realtv Transfer Tax Sales and Usa Tax Liouid 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 after they have been entered and docketed 01 record by the Prothonotary 01 the county where such property is situated and shall not attach to stock of goods, wares, or merchandise regularty used in the ordinary course of business of the taxpayer. The lien has priority from the date 01 entry 01 record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice 01 lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary 01 the county In which the property subject to the lien is situated and (b) in the case 01 Personal Property, whether tangible or intangible, in the office 01 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 Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice 01 Lien filed by the Commonwealth shall have priority to, and be paid in full, before any other obligetion, judgement, claim. lien, or estate is satisfied from a subseauent judicial sale or liability with which the property may be charged. E~IO!\!: The Commonweafth does not maintain priority of tax liens .over any existin~ mortga8~~ or liens which are properly reconfed at the time thai 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 01 payment of the amount assailed 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 01 tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus asselled 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 the lien filing costs and accrued interest from the interest computation date to and through the payment dale. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rales. e.s., F.F.. C.L., C.N.I. .6% PER ANNUM lDUE DATE TO PAYMENT DA~ C.I., G.R., e.A., S.T. - 8% PERANNLM DUEOATETO PAYMENT OA B.L., N.E., G.P., M.I. .8% PER AI'NN {DUE OATETO PAYMENT DA P.U.R.. . 1% PER MONTH bR FRACTION (DUE DATE TO AYMENT DATE) P.I.T., E.M.T. .3/4 OF 1"10 PER MONTH OR FRAtTlON S. &. U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. .6% PERANIILM INH &. EST. - 6% PER ANIIUM L.F.T., F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. -1"10 PER MONTH OR FRACTION O.F.T. - 18"10 PER ANNUM For all taxes that are originaliy 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 will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1I1182THRU 12131/82 20"10 .00OM8 111183 THRU 12131183 16% .000438 111184 THRU 12131/84 11"10 .000301 111185 THRU 12/31/85 13% .0003S6 1/1186 THRU 12131186 10% .000274 1/1/67 THRU 12/31187 9"10 .000247 111188 THRU 12/31/91 11% .000301 111/92 THRU 12/31192 9"10 .000247 1I1/93THRU 12/31194 7"10 .000192 1/1I95THRU 12131198 9% .000247 1/1/99 THRU 12/31199 7"10 .000192 1/1/00 THRU 12131100 8% .000219 1/1/01 THRU 12131/01 9% .000247 111/02 THRU 12131/02 6"10 .000164 111103 THRU 12131/03 5% .000137 1/1104 THRU 12/31104 4% .000110 1/1105 THRU 12131/0.5 5"10 .000137 111/01 THRU 12/31/06 7"10 .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 c~lendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) ~MBER OF DAYS DELINQUENT) X (DAILY INTEREST FA R)