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HomeMy WebLinkAbout01-5033REVK-159 (6-01) REV00OK9 LILLIE INC 39 HEISERS LANE CARLISLE PA 17015 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-1973640/000 Notice Date: August6, 2001 Notice Number: 640-522-301-080-1 To the Prothonotary of said court: Pursuant to tho laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to bo entered of record in your county. 1 2 3 4 5 8 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 12771002 01-01-00 03-31-00 1 778.96 1,270.56 EMPL 12771002 07-01-97 09-30-97 1 2,467.57 5,087.57 EMPL 12771002 10-01-97 12-31-97 1 2,130.21 4,342.55 EMPL 12771002 01-01-98 03-31-98 1 2,101.92 4,239.71 EMPL 12771002 04-01-98 06-30-98 1 2,091.25 4,170.67 EMPL 12771002 07-01-98 09-30-98 1 1,914.51 3,773.74 EMPL 12771002; 10-01-98 12-31-98 1 2,246.88 4,382.33 EMPL 12771002 01-01-99 03-31-99 1 2,193.70 4,241.55 EMPL 12771002 04-01-99 06-30-99 1 1,969.66 3,772.81 TOTAL: 17,894.66 35,281.49 FILING FEE(S): C) c:: : 9.00 INTEREST COMPUTATION DATE: 08-16-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth 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, personal, or both, as the case may be. SECR (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE August 6, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS LILLIE INC NOTICE OFTAX LIEN filed this day of Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Really Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.S. Section 8112-C, as amended. Liens for Liquld Fuels TAx arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 261 l-M, as amended. Liens for Fuel Uss Tax ariss under Section 13 of 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 of 1982, Act of December 13, 1982, P.L. 1056, No. 225 Section 1 et. asq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with data of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 - 101 et. seq.). Liens for State, or State and Local Sales, Uss and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes And Fees arise under Section 242, Act of Mamh 4, 1971, No. 2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arias under Chapter 98 of PA Vehicle Code, (76 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax LJeq~ provided under the Fiscal Code arias at the time of asttlement (assessment) and are liens upon the franchiass and property, both real and personal, wllh 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 Withholdino Tax. Realty Transfer Tax. Sales and Use Tax. Liauid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as wall 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 FILIN~ NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) in the case of Real Property, in the office of the Prothonotary of the county in which the property subject to the llen is situated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE ~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require reflling of the Notice by the Commonwaaith. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full, before any other obligation judgement claim lien, or estate is satisfied from a subasquent judicial sale or liability with which the property may be charged. EXCEPTION: The Commonwaaith does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded At the time that the tax lien is filed. SEE: Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cortllicete of releaas of any lien imposed with respect to any tax it: (1) the liability is satisfied, satisfaction consisting of payment of the Amount assessed together with all interest 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. The "Total" column (Column 7) for each typo of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or asttlement of account is made after 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 date. For any delinquent taxes due on or before December 31, 1981, interest is impoasd at the following rates. C.S., F.F., C.L, C.N.I. - 6% PER ANNUM {DUE DATE TO PAYMENT OAT! O.F:'r. - ~ PER mUM For all taxes that are originally due And payable on and After January 1, 1982, the PA Department of 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: **-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 foliowa: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)