The URL can be used to link to this page

Home My WebLink About06-3659 REVK-159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 (Jet .f7-1{ ",/'{,OO cA. ~37()~ ~. i7'fVI'f CERTIFIED COPY OF LIEN n".o<.- 3<"'.5''1 ~ J~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA AGAPAO FLOWERS & GIFTS 275 CUMBERLAND PKWY . l55 MECHANICSBURG PA l7055-5677 EIN: 11-3697446/000 Notice Date: June 19. 2006 Notice Number: 959-967-106-061-4 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 recard 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 82757015 04-01-04 06-30-04 1 9.61 60.99 SALES 82757015 01-01-05 03-31-05 1 47.51 306.57 SALES 82757015 07-01-05 09-30-05 1 0.00 505.89 TOTAL: 57.12 873.45 FILING FEE(S): 14.00 2' ....., C) C) c::) 0..... -n c =--;1 S"~ ill :'lJ r'.- '" ""r7J""!; _J .Y - v :-f c-:; r L; '=' 0 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 payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS 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 may be. June 19,2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS AGAPAO FLOWERS & GIFTS 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 Withholding 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 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 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.SA 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 at. 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 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 setdement (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. Emolover Withholdina Tax R8altv Transf8r Tax Sales and Use Tax Liauid Fuels Tax Fuel Use 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 of record by the Prothonotary of the county where such property Is situated and shall not attach to stock of goods, wares, or merct)andlse 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: (0) 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 Properly, 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 Fiscal Code, the Notice of Lien is automatically revived and does not require refillng of the Notice by the Commonwealth. Any NoIice of Lien filed by the Commonwealth shall have priority to, and be paid In 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. EXCEeIIOM; The Commonwealth does not maintain priority of tax liens over any existin9 mortg1~~ 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 reapect 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' coiumn (Column 7) for each type of tax listed on this Notice of Lien comprises the balance 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 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 peyment date. 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.1. - 8% PER ANNUM lDUE DATE TO PAYMENT DATE) C.I., a.R., C.A., S.T. - 8% PER ANNl.I.t DUE DATE TO PAYMENT DATE) B.L., N.c., a.p., M.I. - 8% PERANNlt.t DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. &. U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER~UM INH a EST. - 8% PER MNUM L.F.T., F.UT . 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 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 12131182 20% .000548 1/1183THRU 12131183 18% .000438 111184 THRU 12131184 11% .000301 1I118lSTHRU 1213118lS 13% .000358 1I1188THRU 12131188 10% .000274 111187 THRU 12131187 9% .000247 111188 THRU 12131191 11% .000301 1/1192 THRU 12131192 9% .000247 1/1/93THRU 12131/94 7% .000192 1/1/9!S THRU 12131198 9% .000247 111/99 THRU 12131/99 7% .000192 1I1/00THRU 12131/00 8% .000219 111101 THRU 12131/01 9% .000247 1/1102THRU 12131/02 6% .000164 111103 THRU 12131103 5% .000137 1111~ THRU 12/31/04 4% .000110 111105 THRU 1213l1OS 5% .000137 1/1108 THRU 12131108 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, t 982 are subject to a variable interest that changes each calendar year, ---Interest Is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACToR)