HomeMy WebLinkAbout06-4508
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COMPLI.6NCE
PO BOX 280M8
HARRISBURG PA 17128-0848
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
MOUNTAIN LAKES FARM MARKET
298 MCALLISTER CH RD
CARLISLE PA 17013
EIN: 25-1757255/001
Notice Date: August 5, 2006
Notice Number: 223-750-106-073-1
*
To the Prothonotary of said court: Pursuant to the laws of the
Commonwealth of Pennsylvania, there is herewith transmitted a certified
copy of a lien to be entered of record in your county.
1 2 3 4 5 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 18193326 04-01-05 06-30,.05 1 1,651.92 3,012.87
EMPL 18193326 07-01-05 09-30-05 1 1,299.10 2,353.25
EMPL 18193326 10-01-05 12-31-05 1 1,200.04 1,976.99
EMPL 18193326 01-01-06 03-31-06 1 668.23 890.98
TOTAL: 4,819.29 8,234.09
FILING FEE(S): 14.00
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INTEREST COMPUTATION DATE: 08-15-06
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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
Commonweatth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
August 5, 2006
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
MOUNTAIN LAKES FARM MARKET
NOTICE OF TAX LIEN
filedttlis
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LIENS FOR TAXES
Uens for Corporation Taxes arise under Section 1401 01 ttle Fiscal Code, 72
P .5. 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.
Uens for Reelty Transfer Tax arise under Section 1112-C 01 ttle Tax Reform
Code 01 1971,72 P.S. Section 8112-C, as amended.
Uens for Uquid Fuels Tax arise under Section 13 of \he Liquid Fuels Tax Act,
72 P.S. SectIon 2611-M, as amended.
Uensfor Fuel Use Tax arise 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 01 ttle 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 et. seq.. 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date 01
death prior to December 13, 1982,lIens arise under the Inheritance and Estate
Tax Act 01 1981, 72P.S. Section 2485 -101 at. seq.).
Liens for 5_, or State and L",,", Sales, Use and Hotel Occupancy Tax and
Public TrllMpOrtatlon Assistance Fund Taxes and Fees arise under Section
242, Acto! Merch 4,1971, No.2 as amended, 72 P.S. Section 7242.
Liens for Molorbus Roed Tax arise under Chapter 98 01 PA Vehicle Code, (75
PA C.S. 9815).
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Corooration Tax liens provided under the Fiscal Code arise at the time of
settlement (assessment) end are liens upon the franchises and property, both
reel and personel, with no further notice The filing 01 e Notice 01 Lien with a
county Prothonotary is not a requisite, and ttle lien remains in full force and
validity without filing 01 revival until paid.
Inheritance TalC Liens are liens on real estate which continue until tax is paid.
Personallnoome TalC Emnlovar Withholdln~ Tax ...R&aIt;Y Tranafer Tax ~
and Uu Tax Liouid Fuela Tax Fuel UlI9 Tax Mmor Carriers RoAd T8X and
Motorbus Tex liens are liens upon the frenchl..s as well as real end personal
property 01 taxpayers, but only after thay have baan antered and docketed 01
record by ttle Prothonotary 01 ttle county where such property Is situated and
shall not a1tach 10 stock 01 goods, wares, or merchandise regularty used in ttle
ordinary course 01 business 01 the taxpayer. The lien has priority from the date
01 entry 01 record.
PLACE OF THE FILING NOTICE FORM
PLACE OF FILING: The notice 01 lien shall be filed: (a) In ttle case of Real
Property, in the office 01 ttle Prothonotary 01 the county In which the property
subject to ttle lien is situated and (b) in the case of Personal Property, whether
tangible or intanjllble, in \he office of the Prothonotary of the county in which
the property subject 10 lien is situated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERi'L RULE' , ACCClI'ding 10 the Fiscal Code, \he Notice 01 Lien is
automatically reviVed and does not require refiling 01 the Notice by the
Commonwealth. An'( NotIce o! Lien filed by the Commonwealth shall have
priority to, and be paid in full, before any ottler obligation, judgement, claim,
lien, or estate is satisfied from a sub.seguent ludicial sale or labllitv with which
the propertv may be charged. EXCEPTIO~' The Commonwealth does not
maintain pnority of tax liens over any existin9 mortga8~~ or liens which are
properiy recorded at the time that ttle tax lien IS filed. . Act of December
12,1994. P.L.1015, No. 138.
RELEASE OF LIEN
Subject to such r8Qulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may Issue a certificate of release of any lien imposed
with raspect 10 any tax": (1) the liability is safisfied, satisfecllon consisting 01
payment of the amount assessed together with all intelest and costs in rel'Jl8ct
thereol; or (2) the liability has become legally unenforceable. EXCEPTIQIt
Interest on Corporation Taxes is computed after a lien is paid.
SETTLEMENT OF ACCOUNT
The 'Totel" column (Column 7) for each type 01 tax listed on this NotIce 01 Uen
comprises the balance of Tax Due (Column 6) plus assessed addllions and/or
penalties, and _ and accrued interest up 10 the inlerest computation
date on the face of this notice.
If payment or settlement of account is made after the interest computation date,
the payment must inoIude \he lien filing costs and accrued Interest from ttle
interest computation date to and ttlrough the payment date.
For any delinquent taxes due on or before December 31,1981, interest is
imposed at the following rates.
C.S., EF., c.l., C.N.1. .6% PER ANNUM IOUE DATE TO PAYMENT DATE)
0.1., a.lt., C.A., S.T. . 6'%. "ER AtNJM DUE DATE TO PAYMiN'T DATE)
S.L" N.E., G.P., M.1. .6% PERAIo.tIIUM DUE DATE TO PAYMENT DATE)
P,U.R.. . 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
PJ.T., E.M.T. .314 OF1% PER MONTH OR FPAt'nON
S. a u. - 314 OF 1% PER MONTH OR FRACTION
R.T.T. . "' PER ~UM
INH a. EST. . 8% PER ~UM
\..F.T., F.U.T. - 1% PER MONTH OR FRACTION
M.C.RT. .1% PER MONTH OR FRACTION
Q.F.r. .18'% PER ANNLN
For all taxes that are originally due and payable on and after January 1,1982,
the PA Department 01 Revenue will calculate daily Intarest on all tax
deficiencies using an annual interest rate that will vary from calendar year.
Interestls calculated on a daily basis at the following rates:
DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
1/1182 THRU 12/31182 20'% .000548
111/83 THAU 12131183 18% .000A.38
111/84 YHRU 12/31/84 11% .000901
1I11e 1'HRU 12/31/85 13% .000358
1/1/8lt rHRU 12131188 10% .000214
1f11B7YHRU12131187 9% .000247
1I1188YHRU 12/31/81 11% .000901
1I11t2 THRU 12131/82 9% .000247
1f11M rKRU 121311M 7% .000182
1/1195 YHRU 12/31/88 9% .000247
1/1/89 l"HRlJ ,12/31/8t 7% .0001'2
111/00 l'HRU 't2I:JtIOO 8% .000219
1/11011'HRU 12/31101 9% .000247
1I1102l"HRU 12/31102 8% .000184
111103 rHRl,I12f81f03 5% .0001'37
111104 'THRU 12/31104 4% .000110
1111061'HAU '''''105 5% .000137
111M THRU 12131108 7% .0001'*
---Taxes that become delinquent on or before December 31, 1981 will remain
a constant interest rate until the delinquent balanca 10 paid off.
-.- Taxes that become delinquent on or after January 1, 1982 are subject to a
variable interest that changes each calendar year.
---Interestis~~~~, U~:
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