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HomeMy WebLinkAbout06-4247 REVK-159 (12-05) REVOOOKS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPUANCE PO BOX 280948 HARRlSBUR\3 PA 17128..()948 PI.. (J J.fI ' l'f,~ CL .l'fJ q'f f0..,.,. I Fb'ibt CERTIFIED COPY OF UEN f'L,.O (..tj:2Y"1 C-uM ~L...... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA STRING, DEBORAH A 149 N ENoLA DR ENoLA PA 17025-2521 EIN: 23-2172069/000 Notice Date: July 16, 2006 Notice Number: 638-566-606-071-1 To the Prothonotary of said oourt: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of reoord in your oounty. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21169522 10-01-05 12-31-05 1 538.03 654.20 TOTAL: 538.03 654.20 FILING FEE(S): 14.00 1"->..) C ::~, c-.) <:;;.... " -~ T' Ii; , f',) C", f'-,) ( , INTEREST COMPUTATION DATE: 07-26-06 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and oorrect oopy 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, personal, or both, as the case may be. July 16, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS STRING,DEBORAH A NOTICE OF TAX LIEN filed this day 01 al m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Ascal Code, 72 P.S. Secdon 1404, as amended. Liens for Personallnoome Tax and Employer WIthholding Tax arise under Section 345 01 the Tax Reform Code of 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 01 the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens for Fual Usa 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 I at. seq., 72 PA. C.S.A. Section 1701 el. seq. (For decendants 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 81. seq.). Liens for Stete, or Stete and Local Sales, Use and Hotel Occupancy Tax end 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 Motomus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Comoratlon 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 01 a Notice 01 Lien with a oounty Prothonotary is nol a requisite, and the lien remains in full force and validity without filing 01 revival until paid. Inhgritanca Tax Liens are liens on real estate which continue until tax Is paid. Personal Income TAX Emplovar WithholdiM Tax Real:tv TranRfar Tax &:::alaa and Usa Tax Liquid Fuels Tax FUAI UM Tax Motor l"'.ariiArs Road TalC and Motortlus Tax liens are liens upon the franchises as well as real and personal property 01 taxpayers, but only after lhay have bean entered and docketed of reoord by the Prothonotsry 01 the oounty where such property is sItUated and shall nol_ch to stoek 01 goods, wares, or merchandise regularly used In the ordinary oourse 01 buainess 01 the taxpeyer. The lien has priority from the date 01 entry 01 r8OOrd. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice 01 lien shall be filed: (a) In the case 01 Raal Property, in the office 01 the Prothonotary of the county In which the property subject 10 the lien is eituated and (b) in the case of P.......a1 Property, whether tanglbte or intangible, In the oIlIce of the Prothonotary 01 the county in which the property subject to lien is sItUated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' Acoordlng to the FIacaI Code, the Notice 01 Lien is automaticany revived and does not require rellllng 01 the Notice by the Commonwealth. Anr.Notice 01 Lien filed by the Commonwealth llhall have priority to, and be palO In full, betore any other O;bIIgaIion,~. , claim, lien, or estale is satisfied from a subeeouenlludiclal8ale or I with which the pro=ay be charged. ~N: The Commonwe does not maintain of tax liens over any exisllng mortgage. or liens which are properly racer al the time that the tax lien Is filed.- SEE; Act of December 12,1994, P.L.1015, No. 138. RELEASE OF LIEN Subject 10 such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may iBSIJe a certfflcate 01 release of eny lien imposed with respect to any tax n: (1) the IIsbi1ity Is satisfied, _on oonslsting of peyment 01 the arnollnl-..ed together with a1llntwHt and ooslS in respect thereat, or (2) the IfabIlitY has beoome legally unenforoeable. EXCEPTIQlI; Interest on Corporstion Taxes is ootllpU1ed _ . lien is peld. SETTI ~III:'NT OF ACCOUNT The "Total" column (Column 7) for each type 01 tax listed on this Notice 01 Lien oomprises the baI8noe 01 Tax Due (Cotumn6) plus .......d addlIlona and/or penalties, and assessed and accrued interest up to the interest oomputation date on the Iaoe 01 this notice. n payment or sattiement 01 aCCCl~nt is made after the inlereat oomputation date, the payment must Include the lien filing oosts and accrued intereat from the interest oomputation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the 1oI1owlng rates. e.s., F.F., C.L., C.N.1. - 8% PERANIIUM ~UE DATE TO PAYMENT DATE) Col., G.R., C.A., S.T. -1% PEA.NH.I.t DUEDATETO PAVM&NTDATE) B.L., N.E., (J,P., Mol. . '" PER A/'H.t.t DUE DATE TO PA'tMENT DATE) P.U.R.. .1% PERMONJ'H FAACIlON (DUE DATE TO F'AYMENT DATE) P.tT., E.M.T. . 3/ot.OF 1% PER MONTH OR FPoACTION s. a. u. . 314 OF ,% PEA MONTH OR FRACllON R.T.T. -I%PERAfN.tA INHlEST. .8't'ePER~ l-F.T., F.U.T. -1% PERMONrHOR. FFWrrION M.O.R.T. .,% PERUONTH OR FRACTION O.F.T. - 18% PEA ~l.M For all taxes that are originally due and payable on and after January I, 1982, the PA Daparlment 01 Revenue will calculate daily intereat on all tax deficiencies using an annual interes' rate that wi" very from calendar year. Intereslls calcula18d on a daily basis at the following rates: DEUNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1182 THRU 12/31182 20% .000648 1/1/83 THRU 12/31183 16% .000431 111184 THRU 12131114 11% .000301 1f118S THRU 12/31185 13% .00035& 111188 THRU 12131186 10% .000274 1/1117 THF!.U 12131187 9% .000247 111188 THRU 12131181 11% .000301 1/1182THRU12131182 9% .000247 1/1lV3 THRU 12/31194 7% .000192 l/11tS THRU 12131188 9% .000247 1/1119 THRU 1213118. 7% .000111 111/00 THRUt2l3tlOO 8% .000'l.19 1/1101 THRU 121'1101 8% .000247 111/02 THRU 12131102 6% .000184 111103 THRU 12131103 e% .000t17 "r/11041l-1RU 12/31/04. 4% .000110 1/1108 THRU 12fJ1105 e% .000117 1/11011 THAU 12131106 7% .000182 ..-Taxes thel beoome delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid oil. ._- Taxeslhat beoome delinquent on or after January I, 1982 are subject to a variable Interest thai changes each calendar year. .--Interest is calculated .. follows: INTEREST. (IIAL/ll1A!.... TAX U~) ~l'!\,.ER OF DAYS 1lEL\MQUliVl)lf--'V INTlUIl!ST "MI1'CIII}