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Home My WebLink About06-3663 REVK.159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '*' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 -PeL. P-1{ .. t'l.aD ell... .). 31~'; R=. t19r.r1 CERTIFIED COPY OF LIEN fl.., . 0 c. . 3 <.. (. 3 Cu:,,:.( ...,-;:.... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ROSS, WILLIE G PO BOX 13063 HARRISBURG PA l7l10-5063 EIN: 56-2465790/000 Notice Date: June 19, 2006 Notice Number: 959-912-606-061-4 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 22230904 07-01-05 09-30-05 1 479.10 586.62 SALES 22230904 10-01-05 12-31-05 1 579.90 702.09 TOTAL: 1 ,059.00 1,288.71 FILING FEE(S): 14.00 C) "-> r:::J C;'.::J <or' '~ u ., =? f1i::!J ,-- ~.:~~' t N --.J -n .'- -", _~::.S "c-;;-n'j , , ~~:l jj --< r--, C) N INTEREST COMPUTATION DATE: 06-29-06 The undersigned. the Secretary of Revenue (or an authorized delegate) of the Commonweanh 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 PENALTIES is a lien in favor olthe 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 ROSS, WilLIE G NOTICE OF TAX LIEN filed this day 01 at m. LIENS FOR TAXES Uens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P .S. Section 1404, as amended. liens tor Personal Income Tax and Employer Withholding Tax arise under Section 345 01 the Tax Reform Code 01 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. Uens for Fuel Use Tax arise under Section 1301 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 01 1982, Act 01 December 13, 1982, P.L. 1086, No. 225 Section 1 el. seq., 72 PA. C.SA Section 1701 el. ssq. (For decendants with date 01 death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 el. seq.). Uens 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. Uens 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: Commation 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. Emolover Withholdina Tax Realtv TransMlr Tax Sales and Use Tax Liauld 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 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 01 lien shall be filed: (a) In the case of Real Property, in the office 01 the Prothonotery of 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 01 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 Uen filed by the Commonwealth shall have priority to, and be paid in full, before any other obligation, jud'1!'ment, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTIOM' The Commonwealth does not maintain priortty of tax liens over any existin$J mortg~~ or liens which are properly recorded at the time that the tax lien IS filed. .5.EE..; 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 01 the amount assessed together with all intarest 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 Uen comprises the balance of Tax Due (Column 6) plus assessed additions andlor penalties, and a......d and acaued interest up to the interest computation date on the face of this notice. If payment or settlement of account is made atter 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% PERMNUM (DUE DATE TO PAYMENT DAT~ C.I., a.A., CA, S.T. . B% PER AfIIl,jUM (DUE DATE TO PAYMENT OAT B.L., N.E., a.p., M.I. . B% PERAmUM (DUE DATE TO PAYMENT OAT P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO AYMENT 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. . B% PER ANNUM lNH & EST. - B% PER AmUM L.F.T., F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION O.F.T. -18% PER.6.MIlUM 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 following rates: DELINQUENT DATE INTEREST RATE OAIL Y INTEREST FACTOR 111182 THRU 12131182 20% .000M8 1I1183THRU 12131183 16% .000438 111184 THRU 12131184 11% .000301 1I1185THRU 12131/85 13'% .000358 1/1186 THRU 12131186 10% .000274 1/1187 THRU 12131187 9% .000247 111188THRU12131191 11% .000301 111/92 THRU 12131/92 9% .000247 111193 THRU 12/31194 7% .000192 111195 THRU 12131198 9% .000247 1/1/99 THRU 12131/99 7% .000192 1I1/00THRU 12131/00 8% .000219 1/1/01 THRU 12131/01 9% .000247 111102 THRU 12131/02 8% .000184 111103 THRU 12131103 5% .000137 111/04 THRU 12131104 4% .000110 1/1/05 THRU 12/31/05 5% .000137 111/08 THRU 12131106 1% .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) ~MBER OF DAYS DELINQUENT) X (DAILY INTEREST FA 1'1)