The URL can be used to link to this page

Home My WebLink About02-2271REVK-159 (8-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA BEDROOH FACTORY lNC 5228 E TRINDLE RD HECHAN[CSBURG PA 17055-5522 EIN: 25-1664671/000 Notice Date: April 20, 2002 Notice Number: 664-556-302-041-5 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. I 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21534501 01-01-98 01-31-98 I 0.00 2,686.04 TOTAL: 0.00 ' 2,686.04 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 04-30-02 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, pemonal, or both, as the case may be. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE April 20, 2002 DATE COMMON~VEALTH OF PENNSYLVANIA VS BEDROOM FACTORY NOTICE OF TAX LIEN tiled this at dayof 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, aa 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 arfse under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Uens 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 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. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq (For decendants with date 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, Use 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 arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: ~ provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the f~anchisas and property, both real and personal, with no further notion The tiling of a Notice of Men with a county Prothonotary is not a requisite, and the lien remains in fufi force and validity without tiling of revival until paid. JEJ3~J~ are liens on real astata which continue until tax is paid. Personal Income Tax. Emolover W;thholdino Tax. Realty Transfer Tax. S:,' and Use Tax. Liouid Fuels Tax. Fuel Uss Tax. 1~3tor Carriers Road Tax ~,~ ~,;~,;.u,b~Js TaX liens are liens upon the franchises as well as real and personal property of taxpayers, but only alter 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 merchandiss regularly ussd in the ordinary coume of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORu 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 .s_u bj ?~ to ~e lien is s;tuatdd and (b) in the case of Personal Pmparly, whether ~ang~r~e or ~ntangible, in the office of the Prothonotary of the county in which the propan*y subject to lion is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTIr'r ~ According to the Fiscal Code, Ihs Notice of Lien is aufomet/cally revived and does not requ re refllthg of the Notice by the Commonwealth. Any Notice of Lien filed by the Comn~nwealth shall have priority to, and be paid in futi, before any other obligation, judgement, claim, lien, or estate is setiatied from a subssquent judicial sale or liability with which the property may be charged. ~ The Commonwealth does not maintain priority of tax liens over any exi~ng mortgages or liens which are properly recorded at the time that the tax lien is tiled. SEE.' Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his de egato may prescribe, the Secretary or his delegate may issue a cartiticata of release of any en mpossd with respect to any tax if: (1) the ebi ity is aa§stied, satisfaction con~i~ng of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. ~ Interest on Corporation Taxes is computed after a lien is paid. The "Total" column (Column 7) for each type of tax listed on this Notice of Men comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation data on the face of this notice. If payment or sstifement of account is made after the interest computation date, the payment must include the lien tiling 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 imposed at the following rates. P.U.R.. - 1,%, _P_EI~..¥ __Of~H_..O_~ FRACTION (DUE DATS TO PA'~M I~IT DATE) O.F.T. - lg% PER ~L~I For all taxes that are originally due and payable on and after January 1, 1982, the PA Deparbnant of Revenue will calculate daily interest on all tax deticianclas using an annual interest rate that will vary from calendar year. Interest is calculatod on a dally basis at the following rates: ---Taxes that become delinquent on or before December 31, 1981 will remain a constant Interest rate until the definquent balance ia 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 follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)