Loading...
HomeMy WebLinkAbout06-4245 REVK-15i(12-05) REVOOOKB COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* BUREAU OF COMPLIANCE PO BOX 280848 HARRISBURG PA 17128-0948 -PeL. P-1/ w q.UU Q .l <II q 'f R...-. Ir01'11 CERTIFIED COPY OF UEN 11.0. 0 ",. I{.J." s' Ct;.:t 7;'" COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MARTI N, MARK 55 ARMY HERITAGE DR CARLISLE PA 17013-8801 EIN: 25.1 82n61/000 Notice Date: July 16, 2006 Notice Number: 421-911-606-071-1 To the Prothonotary of said court: Pursuant to the laws 01 the Commonwealth 01 Pennsylvania, there is harewlth transmitted a certified oopy 01 a lien to be entered 01 r800rd in your county. I 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 833n066 05-01-06 05-31-06 I 1,331.95 1,421.08 TOTAL: 1,331.95 1,421.08 FILING FEE(S): 14.00 ~~~; :~J f-~i 7'<:r C-., ':"01 G INTEREST COMPUTATION DATE: 07-26-06 The undersigned, the Secretary 01 Revenue (or an authorized delegate) of the Commonwealth 01 Pennsylvania, certifies this to be a true and oorrect oopy 01 a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer end which, after demand for payment thereol, remains unpaid. The amount 01 such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is alien in Iavor 01 the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. July 16, 2006 DATE PART I - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS MARTIN, MARK NOTICE OF TAX LIEN filed this day 01 at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 01 the Flscel Code, 72 P.S. Section 1404, as amended. Liens for Personallnoome Tax and Employer WIthholding Tax arise under Section 345 01 the Tax Reform Code 011971, 72 P.S. Section 7345, as amended. Liens lor Realty Transfer Tax arise under Section 11 12-C 01 the Tax Reform Code 011971, 72 P.S. Section 8112-C, as amended. Liens lor Liquid Fuels Tax arise under Section 13 01 the Liquid Fuels Tax Act, 72 P.S. Section 261 l-M, as amended. Liens lor 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 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 81. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendanls with date 01 deeth prior to December 13, 1982,liens arise under the Inheritance and Estale Tax Act of 1961, 72 P.S. Section 2485 - 101 at. seq.). Liens lor State, or S_ and Local Sales, Use and Hotel Oocupancy 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 (assesarnent) end are liens upon the franchises and property, both real and personal, with no further notice The filing 01 a Notice 01 Lien with a oounty Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until peld. Inhsritan09 Tax lienA are liens on real estate which continue until tax is paid. PAl'ROnallnoome Tax EmDloVAr WIthholdino Tax RaAltv 1:'~ Tax Salu and Uu Tax liauld FURia Tax FuelUss Tax Motor Carri8rR Road Tax and Motortlus Tax liens are liens upon the franchises as weft as real and personal property 01 taxpayers, but only after they have been entered and docketed 01 r800rd by the Prothonotsry 01 the oounty where such property Is sItUated and shall not attach to stock 01 goods, wares, or merchandise regularly used In the ordinary oourse 01 business 01 the laxpayer. The lien has priority from the date 01 entry 01 reoord. 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 01 the Prothonotsry 01 the oounty In which the property subject to the lien is sItUated and (b) in the case 01 Personal Property, whether tangible or intangible, in the ofllce 01 the Prothonotsry 01 the county In which the property subject to lien is sItUated. AUTOIIATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' Acoordlng to the AscaI Cod<!, the Notice 01 Lien is automatically revived and do8s nol reqiJlre rlllllna of the Noll!>> by the Commonwealth. Any Notice 01 Lien ftIItt-bv the COmmonwealth shall have priority 10, and be p8ld in lUll, before any other, obI~, iu5' claim, lien, or estale is setisfied from a subeeauen1 iIldlclal8ale or Ii. with which the property may be charged. E~tt The Commonwe does not maintain prlority of tax liens over any existing I110fIgeglIs or liens which are properly r8OO"jed at the time that the tax lien Is filed. SEE; Act 01 December 12,1994, P.L.1015, No. 138. REI "aRE OF LIEN Subject to such regulation as the Secretsry or his delegate may prescribe, the Secretary or his delegate may issue a oer1fficate 01 release 01 any lien imposed with respect to any tax II: (1) the liability is satistl8d, setisIectIon oonsIsdng 01 peyment 01 the amount asae88ed1OgllllMr with all inl8test and COale In,raspect thereat, or (2) the lIa1b11ity has become IegaIty unenforoeable. EX~IQtj; Interest on COrporation Taxes is oolllpilled'iiIlilr a lien is pald. SETILEIIENT OF ACCOUNT The "Total" column (Column 7) for each 1ype 01 tax listed on this Notice 01 Lien comprises the balance 01 Tax Due (ColumnlI) plus n....od eddftIons and/or penalties, and assessed and aocrued Interest up to the Interest oomputaUon date on the laos olthis notice. If payment or satIIement 01 account is made alter 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 data. For any delinquenl taxes due on or before December 31, 1981, interest is imposed at the Iollowlng rates. C.S., F.F., C.l., C.N.!. .8% PEA AN\IUM ~UE DATE TO PAYMENT DATE) Col., a.A., C.A., S.T. - n. PERAN\IUM DUE DATE TO PAYMIiHT DATE) B,L., N.E., G.P., M.I. . no PERNNM DUe. DATETO PAYMENT DATE) P.U.R.. . 1% PER MONTH R FRACTION (Due DATE TO ~AYMENT DATE) P.LT., E.M.T. - 31.. OF 1'" PERMClNfHOA FMtTION S. & U. - 31.. OF 1'" PER MONTH OR FRACTION R T.T. - 8% PER ~UM INH. EST. - 8% PER ~UM L.F.T., F.UT. - 1'" PER MONTH OR FRACTION M.O.R.T. . '''' P&RMONTH OR FRACTION O.F.T. -18% PER ANNUM For all taxes that are originally due and payable on and after January I, 1982, the PA Department 01 Revenue will calculate daily interest on all tax deficiencies using an annual inl8test rete that will vary from calendar year. Interest is calculated on a daily basis 81 the following rates: DEUNQUENT DATE INTEREST RATE CAlLY INTEREST FACTOR 111182 THRU 12131182 20% .000S48 1/1183THRU 12131183 18% .00Ma8 1/1/M THRU 12/31/84 11% .000301 1I1185THRU 12/31185 13% .0003S8 1/118e THRU 1213118e 10% .000274 1/1/87 THRU 12131/87 9% .000247 lf1/88THRU12131191 11% .000301 1/1192 THRU 12/31/82 9% .0002-47 1/1193 THRU 121311&4 7% .000112 111," THRU 12/31/98 9% .0ooa.47 111188 THRU 12131191 7% .000112 111100 THRU 12/31100 B% .000218 111101 THRU 12/31/01 lJ% .0002<47 111102 THRU 12131102 e% .000184 111103 THRU 12131/03 ~ .000137 111104 THRU 12/31/04. ..% .000110 111105 THRU 12/31105 ~ .000117 1/1/01 THRU 12111108 7% .0001. ---Taxes that become delinquent on or before December 31, 1981 will remain a constsnt interest rate until the delinquent balance is pald 011. ---Taxes thai b800me delinquent on or after January I, 1982 are subject to a variable interest that changes each calendar year. ---Interestis~: INTE:ST=' ..'~l:M=.:II'IROFDAYS