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Home My WebLink About02-2737REVK-I$9 (8-01) REVOOOK9 STONESRAKER~ STEVEN N 8 CARL[SLE RD NENV[LLE PA 17Z~1-9~02 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1781219/000 Notice Data: May 21,2002 Not~co Number: 731-765-702-051-6 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certitied 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 80204548 02-01-01 02-28-01 1 0.00 148.00 SALES 80204548 03-01-01 03-31-01 1 0.00 83.05 SALES 80204548 04-01-01 04-30-01 I 0.00 64.21 SALES 80204548 05-01-01 05-31-01 I 0.01 108.49 SALES 80204548 06-01-01 06-30-01 I 0.00 68.76 SALES 80204548 07-01-01 07-31-01 1 0.00 51.03 SALES 80204548 08-01-01 08-31-01 1 0.00 19.47 SALES 80204548 09-01-01 09-30-01 1 0.00 13.93 TOTAL: 0.01 556.94 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05-31-02 Tl~e 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. OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 21,2002 DATE COMMONWEALTH OF PENNSYLVANIA VS STONEBRAKER, STEVEN M NOTICE OF TAX LIEN flied 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 Rea~ 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 261 l-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 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, Uso 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: ~ provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon ~he franchises and property, both rest and personal, with 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. J[t~ ars liens on real estate which continue until tax is paid. PersonaJ Income Tax. Emolover Withholdina Tax. Restlv Transfer Tax..e,!~, and Use Tax. Liculd Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and M~ liens ars liens upon the franchises as well as real and personal proper~ 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 FOPU 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 lien is situated end (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 NOTIr'~= C-~ According to the Fiscal Cede, the Notice of Lien is automatically revived and does not require rstiling of the Notice by the Commonwealth. Any Notice of Lien tiled by the Commonwealth shall have priority to, and be paid in foil before any other obligation, judgement, claim, I. ien, or estate is satisfied from a subsequent judicial sale or liability with which ]ne property may be charged. ~ The Commonwealth does not mainta!n priority of tax liens over any exl~ng mortgages or liens which are proper~y 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 imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of ~aym e.nt of~.e..an~, unt assessed together with all interest and costs in respect ersor; or [2) me liability has become legally unenforceable. E~ Interest on Corporation Taxes is computed after a lien is Paid. The 'Total" column (Column 7) for each type oftax listed on this Notice of Lien comprises the balenca of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed end accrued interest up to the interest compotaficn date 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 Decamber 31, 1981, interest is imposed at the following rates. C.s., F.F., O.L, C.N.,. - 6% PER ANNUM iDUE DATE TO PAYMENT Di~ 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 rata 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 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 FACTOI~)