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Home My WebLink About06-4873 REVK-1~9 (12-0~) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 Pot... P1f6 J'f.VO CJt.. .J. 'I ~4" R...- /'it (}31 CERTIFIED COPY OF LIEN -ru,.Ot-- '1173 Cwvt /........ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MARTIN, MARK 55 ARMY HERITAGE DR CARLISLE PA 17013-8801 EIN: 25-1827761/000 Notice Date: August 16, 2006 Notice Number: 324-363-606.081.1 To the Prothonotary of said court: Pursuent 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 SALES 83377066 06-01.()6 06.30.06 1 1,148.13 1,225.18 TOTAL: 1,148.13 1,225.18 FILING FEE(S): 14.00 (') ,..., = 0 C = ..., s '" l)l):) :>0- :r f11ri-' c: m:n ~h_ G') 2-;;:[:- N -oFT; (J) _~:~ N 'j1Y ;:S eo,: (~o <' . ;341 ~(~ -u :::: \70 $l.. Om C ~ ~ ~ N -< INTEREST COMPUTATION DATE: 08-26-06 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demend 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. August 16, 2006 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS MARTIN, MARK NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.s. Section 1404, as amended. Liens for Personal Income Tax end Employer Withholding Tax arise under Seotion 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112.C of the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P .S. Section 2611.M, as amended. Liens for 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 Rood 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. 1086, No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1981,72 P.S. Section 2485 .101 at. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Tax.. and Fees erise under Section 242, Act of March 4, 1971, No.2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of 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 (aasessment) end are liens upon the franchises and property, both real and personal, with no further notioe The filing of a Notice of Lien with a county Prothonotary Is not a requieita, and the lien remains in fuli force and validity without filing of revival until paid. Inherltanat Tax Uans are liens on real estate which continue until tax is paid. Personal Income Tax EmDlovar Wlthholdino TaxRe~ Traruaf8r Tax . Qa.lag and USQ Tax liQuid Fuels Tax FuellJl!l9 Tax Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as weli .. 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 merchendise regularly used in the ordinary course of business of the taxpayer. The lien haa priority from the date of antry of record. PLACE OF THE FILlNGilo-TICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the cese of Real Property, in the office of the Prothonotary of the coui1ly In wbillh the property subJect to the lien Is situated and (b) in the caae of Personal F'roperty, _er tangible or intengible, in the oflIce of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' According to the Fiscal Code, the Notice of Lien is automatically revived end do.. not require reftllt1g of the Notice by the Commonwealth. Any.Notice of U&n.flIed. bv the COmrilonweellh shall have priority to, and be palCl in lull, beIore..y other ollIig!ttic>~, Sment, claim, lien, or estate is setisfled from a ~nt ludlclal sale or. with which the property may be charged. ~ION': The Commonwe does not maintain priority of tax liens over any elliating mortgages or liens which are properly roccrd"ed et the time that the tax lien Is filed. SJ;E; A", of December 12,1994, P.L.10t5, No. 138. RELEASE OF LIEN Subject to such regulation as the Secrata'Y. or his delegate may prescribe, the Secretary or his delegate may iesue a oertiflcate of release of any lien Imposed with reepecl to any tax It (1) the liability Is satlefled, _n conel8llng of payment of the amount __ t1llJlIIIlII' _all iI1IIII'Mt end cOsts In reepecl thereot, or (2) the Dab/1Ity has beocine legally unenforceabla. EXCEPTION: Interest on Corporation Taxes Is colftllU\8Cfdlir'a lien Is JJllld. SETTIIiU&NT OF ACCOUtfT The "Total' column (Column 7) for eacl1!ype of tax listed on this Notice of Lien comprleeethe baIanoe 01 ToxDue (Column 6) plus asseeeed eddftfons and/or panallias, end asseesed end accrued intereat up to the interest computation dele on the face of this notice. Ii paymerrl or settleme~t of aocount is made alter the interest computation dete, the payment must include the lien filing cOsts and accrued Interest from the interest computation dele to end through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.S., F.F., C.L, C.N.1. - 8% PERAtNJM ~ue DATE TO PAYMENT DATE) Col., G.R., C.A., S.T. .8% PIiRNfiUM DUE DATE TO PAYMENT DATE) B.L, N.E., G.P., M.1. - 8% PERANU.t DUE DATE TO PAYMI'NT DATE) P.U.R.. -1% PERMON'TH FRACTION (DUE DATE TO PAYMENT DATE) PJ.T., E.M.T. . 3f<t,OF 1% PERMOHrHORFRACmON S. a. U. - 3/.4 OF 1'" PM MONTH OR FRACTION R.T.T. - n. PER~UM INH a. EST. - 8% PERAtHJM LET., EU.T. -1'" PER MONTH OR FRACTION M.O.R.T. .1'" PERMCNTH OR FRACTION O.ET. -18% PERANIUM For ell taxes that are originally due end payable on and after January 1 , 1982, the PA Department of Revenua will caIoufaIe deily 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: DELINQUENT DATE INTEREST RATE OAll Y INTEREST FACTOR 111182 THRU 12/31182 20% .000548 111/83 THRU 12131183 18% .000438 111/84 THRU 12131184 11% .000301 1/118~THRU 12131185 13'% .0003e6 1I1188THRU 12/31188 10% .00027. 111/87 THRU 12/31187 9% .000247 111188 THRU 12/31/81 11% .000301 111182 THRU 12/31182 9% .0002047 111183 THRU 12/311M 7% .OOOUi2 111," THRU 12131/88 9% .0002047 111M THRU1J/J11t1 7% 0(100182 111100 THRlJ 12111100 8'% .000218 1/1/01 THRU 12/31101 9% .0002047 111102 THRU 12/31/02 8% .000184 111103 THRU 12/$1/03 S'lb .000137 1/1104 THRUlat:l1104 4% .000110 111106 THRU ttI31lO!5 &% .000137 1/1108THIW 111I1101 7% .000182 ...Taxes that become delinquent on or before December 31,1981 will remain a constant interest rate until the delinquent belence is paid off. ... Taxes that beccme delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ...lntere"1~,~: INTE~al#:.~ROFDAYS