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Home My WebLink About02-2729BURE~*U OF COMPLIN~JCE SEPT, 220948 HARRISBURG, PA 17128-0942 HAKE,LANRENCE H PO BOX Z07 ENOLA PA 170ZS-0Z07 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 206-54-3303/000 Notice Date: May 21,2002 Notice Number: 731-304-402-051-6 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 ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21550470 07-01-01 09-30-01 I 1,331,11 1,786,43 TOTAL: 1,331.11 1,786.43 FILING FEE(S): 9.00 Zq ~ , INTEREST COMPUTATION DATE: 05-31-02 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvanie, certifies this to be · 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. (OR AUTHORIZED DELEGATE) May 21,2002 DATE PART 2 - TO BE RETURNED TO THE DEPARTMENT OF REVENUE COMMONWEALTH OF PENNSYLVANIA VS HAKE,LAWRENCE M NOTICE OF TAX 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 Pereonal 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 Realty Transfer Tax arise under Sec~on 1112-C of the Tax Reform Code of 1971,72 P.S. Sec~on 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax ACt, 72 P.S. Section 261 l-M, as amended. Liens for Fuel Use Tax adas under Section 13 of the Fuel Use Tax ACt, 72 P.S. Sec~on 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 deceodants 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 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: Corooration Tax Lieqs provided under the Fiscal Code arise at the time of settlement (assessment) end are liens upon the franchises and property, both real and personal, with no further nofce. The filing of a Notice of Lion 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. Emofover Withholdina Tax. Resttv Transfer Tax. SatA, and Use Tax. Liauid Fuels Tax. Fuel Use Tax. Meter Carriers Road Tax and J~;EbULT. a~ liens are liens upon the franchises as well 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 FILING NOTICE FQF~M PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Proberty, in the office of the Prothonotary of the county in which the property subject to the lien 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 NOTICF ~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refifing of the Notice by the Commonwealth. 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 eubcequent judicial sale or liability with which the property may be charged. ~ The Commonwealth 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 certificate of release of any lien impeasd with respect to any tax if: (1) the liability ia satisfied, cetistac"~on consisting of payment of the amount assessed together with all iotareat 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 Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penaltlas, and assessed and accrued interest up to the intarsat computation data on the face of this notice. If payment or settlement 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 imposed at the following rates. C.S., F,F,, C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PA'~4 ENT DATE) For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily intarest on all tax deticiensias using an annual interest rate that will vary from calendar year. Interest is calculated 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 delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to e variable interest that changes each calendar year. ---interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUEN'F) X (DAILY INTEREST FACTOR)