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Home My WebLink About06-4255 REVK-159 (12-Q.5) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 teL- P-1f · /'1-(J;) tJL ~'I,qo..j f2u-. 116 fJ,;I. COMMONWEALTH OF PENNSYLVANIA ~ DEPARTMENT OF REVENUE ~ CERTIFIED COPY OF WEN 7/.b - {J (.. 1/:2 s' ~ (};;;:..L T-. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA AGAPAO FLOWERS & GIFTS 275 CUMBERLAND PKWY . 155 MECHANICSBURG PA 17055-5677 EIN: 11-3697446/000 Notice Date: July 16, 2006 Notice Number: 638-049-206-071-1 To the Prothonotary of said oourt: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmilled a certified copy of a lien to be entered of reoord 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 10-01-05 12-31-05 1 2,849.14 3,606.75 SALES 82757015 01.01-06 01-31-06 1 415.88 490.64 TOTAL: 3,265.02 4,097.39 FILING FEE(S): 14.00 ~~~ ,~ :.., .;::;0-.... c__. :"",} C'o '",' , .~-; c.:- C'..:' 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 correct oopy of a lien against the above named taxpayer lor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand lor 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. July 16, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS AGAPAO FLOWERS & GIFTS NOTICE OF TAX UEN filed this day 01 at m. UENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 01 the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personel 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 Trensler Tax arise under Section 1112-C 01 the Tax Reform Code 011971, 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 Fuel Use Tax arise under Section 13 01 the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Uens for Motor Carriers Road Tax arise under Chapter 96 01 the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inherl1ance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1962, Act 01 December 13, 1962, P.L. 1086, No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 et seq. (For decendants with date of death prior to December 13, 1962,liens arise under the Inheritance and Est81e Tax Act 01 1961, 72 P.S. Section 2485 -101 81. 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 Roed Tax arise under Chapter 98 01 PA Vehicle Code, (75 PA C.S. 9815). UENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Uens provided under the Fiscal Code arise at the time of _enl (asaessmenl) and are liens upon the franchises and property, both real and personal, with no furthar ootice The filing of a Notice of Lien wfth a county Prothonotary is not a requisite, and the lien remains in full force and validily without filing 01 revival until paid. Inheritanca Tax Uens are liens on real estate which continue until tax Is paid. ~= ~~f;::t"i:~Z~:: ='::f':";:":!,~~~~~~ Motorbus Tax liens are liens upon the franchises as well as real and personel property 01 taxpayers, but only after they heve been entered and docketed of record by the Prothonotary of the county where such property is situated and shall not attach to stock 01 goods, wares, or merchandise regularty used In the ordinary course of business 01 the taxpayer. The lien has priority from the date of entry 01 record. PI "f'.F OF THE FlUNG NOTICE FORM PLACE OF FILING: The notice 01 lien shell be filed: (a) In the cese 01 Real Property, in the olfice 01 the Prothonotary 01 the county In which the property subject to the lien Is situated and (b) in the case 01 Personel Property, whather tangible or intangible, In the olfice 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 AscaJCode, the NOIice of Lien is automatically revived and dO.. not reaulre relllllio of the NolIce by the CommonweeJth. Arrv .Nottoe. Of Lien filed by the..CllIIvnonwealllt shall have priority to, and be I!aId In'fuU, Ioe(ore any o1her ~~. t, e1eJm, lien, or estate Is salIsfted from a sublIeaiIent ludtciill iI8Ie or I wlth which the property may be charged. EXCEPTIoN": The Co does not melntain prloritv 01 tax liens over any existin~ mortgQ~ or liens which are properly record8d at the 1lme th81 the tax lien IS filed. !lEE; Act 01 December 12,1994, P.L.l015, No. 138. RELFAAE OF UEN Subjeet to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delega\ll may ilSUll a cer1lllcale 01 rele_ 01 any lien imposed wlth respect to any tax n: (1) the IlablIiIy is S81isfied, satIafacIIon consIs1Ing of paymenl of the amount II. .M~ 1llgather wIlh aII_ and ooeIllln ",afleet thereol; or (2) the lIi1b111ly ha81:lecome IelJeJty unenforceable. EXc&PTtQf:j; Interest on Ccirporallon 'faxes is COI11pUtIiflllliir a lien lap8ld. SETTL ......tIT OF ACCOUNT The "Total" column (Column 7) for eacMype 01 tax listed on this NotIce ot Uen comprises the belill10ll 01 Tax Due. (Column 6) plus esseseed ~ne and/or penalties, and assaaaed and accriIelf intela8t up to the ln1erest oO~on date on the face 01 this notice. If payment or _ment 01 accounl is made after the in1erest computation date, the payment must include the lien filing costs and aCCNed Inlerest from the inlerest computation dale to and througltthe paymenl date. For any delinquenl taxes due on or before December 31, 1981, interest is imposed at the following rates. e.s., F.F., C.L., C.N.1. .", PERAN-oJUM Wue DATE TO PAYMENT DA~ C.L, a,R., CA., S.T. ..,.. P&RNHJM DUE DATE TO PAYMENT DA: B.L.. N.E., G.P., M.l. -1% P&RAtIUtt DUE DATE TO PAVM&NT DA: P.U.R. -,% PlRMONTH FRAOr1ON(DUEDATETO AYMENT DATE) P.I.T., E.M.T. .3/4 OF,,,, PER MONTH OR FRACTION S. & U. .3/4 OF '''' PER MONTH OR FRACTlON R.T.T. .8% PERNNM INH. EST. . 6% PER AtH.JA LF.T., F.U.T. -,% PERMONTH OR FRACTION M,O.R.T. . ,'" PERMONTH OR FRACTION O.F.r. .18% PERNNJM For all taxes that are originally due and payable on and after January 1, 1982, the PA Departmenl 01 Revenue will calculate dally interest on all tax deficiencies using an annuel in1erest rate thaI will vary from calendar year. Interest Is calculated on a dally basis 81 the following rates: DELINQUENT DATE INTEREST RATE OAlL Y INTEREST FACTOR 111182 THRU 12/31182 20% .000548 1/1183 THRU 12/31/83 ''''''' .000438 1/1/84 THRU 12/31184 11% .000301 111," THRU 12/31/85 13% .000356 1/1/88 THRU 12131188 10% .000274 1/1187 THRU 12/31187 8% .000247 1I1188THRUl2131111 11% .000301 1I111~2 THRU 12/31182 9'Ye .000247 111183THRUl2131194 7% .000182 1/1185 THRU 12131118 9% .000247 lIlli' THRU 12/Jl. 7% .000182 1I11OOTHRU l2lillOO B% .000219 111101 THRU 12/21/01 9% .oooM7 1/1/02 THRU 12/31/02 8% .000184 111103 THRU 12/31103 5% .000117 111104 THRU 12/31104 4% .000110 1/110& THRU 121'11108 S% .000137 111/OlITHRU 12131106 7'Ye .000112 ---Taxes thaI become delinquent on or before December 31, 1981 will remain a constant Interest rate until the delinquenl balance is paid off. ---Taxes that become delinquent on or after January 1, 1962 are subject to a variable interest that changes each calendar year. ---Interest is calcul81ed as foIIowa; INTE:r~yT~=r~ROFDAYS