HomeMy WebLinkAbout06-4185
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
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CERTIFIED COPY OF UEN
Jtc .OCr 41 ~6 Cu;.;t I.t.-
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
KARTUNES UNLIMITED INC
145 E MAIN ST
WALNUT BOTTOM PA 17266-9712
EIN: 25-1753369/000
Notice Date: July 23, 2006
Notice Number: 321-955-606-071-8
To the Prothonotary of said court: Pursuant to the laws of the
Commonwealth of Pennsylvania, there is herewith transmitted a certlfied
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 21561688 01-01-06 01-31-06 1 421.01 564.62
SALES 21561688 02-01-06 02-28-06 1 277.78 357.21
SALES 21561688 03-01-06 03-31-06 1 236.58 290.98
SALES 21561688 04-01-06 04-30-06 1 184.57 216.65
TOTAL: 1,119.94 1,429.46
FILING FEE(S): 14.00
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INTEREST COMPUTATION DATE: 08-02-06
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonweahh 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 of the
Commonwealth of Pennsylvania upon the taxpayer's property, real, penlOnal, or both, as the case may be.
July 23, 2006
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
KARTUNES UNLIMITED INC
NOTICE OF TAX LIEN
ftledthis
day of
at
m.
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 01 the Ascal Code, 72
P.S. Section 1404, as amended.
Liens for Personal Income Tax and Employer Wtthholding 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 01 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
Estate Tax Act of 1982, Act 01 December 13, 1982, P.L. 1086, No. 225 Section
1 at. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendams 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 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 01 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 01 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.
PersonallnoomB Tax EmoIover wtthholdina Tax RAAItv TranBfer Tax. Salas
and Uu Tax Liauid Fuels Tax FUBIlJ&e Tax. UOtor Cani8NI Road Tax and
Motorbus Tax liens are liens upon the franchises as well as real and personal
property 01 taxpayers, but only after they have been entered and docketed 01
record by the Prothonotary of the county where such property Is situated and
shall not attach to stock 01 goods, wares, or merchandise regularly used in the
ordinary course of business 01 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: (alln the case of Real
Property, in the oflice 01 the Prothonotary 01 the county In which the property
subject to the lien Is situated and (b) In the case 01 Personal Property, wh8tl1er
tangible or Intangible, in the oflice 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' A<X*dIng to the Fiscal Code the NotIce 01 Lien is
automatically revived and do8s not require refiHrnl 01 the "lGtIce by the
Commonwealth. AnV NotIce of Lien filed by the CornmonweelO1. shall have
priority to, and be paid In filii. before any. otfler obligatiOn, !ddIleI1IInt, claim,
lien, or estate is satistled from a ~Judlclal sale or llalilllty with which
the property may be chargcod. : The Commonweafth does not
maintain priority of tax liens over any eld81ing mo~s or liens whlch are
properly recorcfed at the time that the tax lien is filed: SEE.; Act of December
12,1994, P.L. 1015, No. 138.
REI J:.&RE OF LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may Issue a certificate 01 release 01 any lien Imposed
with respect to any tax ~: (1) lI1e UabI/lty is saIIafted, satiaIiIl::tion con8lsllng of
peyment 01 the amount ..sssllll together with a111n1er881 and coate In respect
thereol; or (2) the IIllbl1l\y h.. ~Iy unenforceable. EXCEPTION'
Interest on COrporation TaxeS:is lIfler a lien Is paid.
SETTU;IIENT OF ACCOUNT
The "Total' column (Column 7) for each type 01 tax listed on this Notlc;e 01 Lien
comprises the balance of Tax Due (Col\Imn 8) plus assessed addilIoils and/or
penallles, and ..ssse.d and accrued interest up to the Interest computation
date on the lace 01 \his notice.
~ payment or _ment of account Is made after the Inter881 computation date,
the peyment must inClude the IIiIn tiling coate 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.!. .8% PER ANNl.f.t{DUE DATE TO PAYMENT DA~
Col., G.R., CA, S.T. .8% PERAtlNlY DUe.DAJE TO PAVWiNT DA
aL., N.E., G.P., Mol. .8% PERAHNlIA DUE DATE TO PAYMENTDAT
P.U.R.. -,%> PEA MONTH OR FRACTJON (DUE DATE TO AYMENT DATE)
P.LT., E.M.T. .9/41 OF,% PER MONTH OR FRACTION
S. a. u. - 3/4 OF 1% PER MONTH OR FRACTION
R.T.T. . 8% PER AtH.fJl
INH a EST. . "'" PEA"..UM
LF.T., F.U.T. - ,'" PER MONTH OR FRACTION
M.C.RT. .,% PER MONTH OR FRACTION
a.F.r. .18'% PER.AN\llN
For all taxes that are originally due and payable on and after January 1, 1982,
the PA Dapartment 01 Revenue will calculate dally Inter881 on all tax
deficiencies using an annuallnlerest rate that will vary from calendar year.
Interest is calC1llated on a dally basis at the following rates:
DEUNQUEN'T DATE INTEREST RATE DAILY INTEREST FACTOR
1/1/82 THRU 12/31182 20% .000!48
1I1183THRU 12/31/83 18% .00043'
1/1/84 THRU 121'1/84 11% .000301
1I1f85THRU 12/31/85 13% .000351
111188 THRU 12/31188 10% .00027.
111187 THRU 12/31/87 9% .000247
1/1188THRU12131181 11% .000301
1I1112THRUl2131192 9% .000247
1/1113THRU121311M 7% .000192
1/1/85 THRU 12/31188 9% .000247
1/1/89 THRU 12/31199 ~ ,00101"
1/1100 THRU 12/31100 "" .000219
1/1101 THRU 12131/{l1 9% .000247
111102 THRU 12131102 lnII .000184
111103 THRU 12/31103 5% .000137
1I1104TIoIRU12!31104 4% .000110
111105 THRU 12131105 "'" .000137
111108 THRU 12f:t1108 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 calC1llated as lollows:
INTERI!.ST z<l~TAX UNPAID) llIl!II.lIIIIiR OF DAYS
DEtIllGtllNY)'lt'(lMlt;y ..,..ERe1lF"I'ACTOI!