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HomeMy WebLinkAbout02-3895REVK-159 (8-01} REV000 F$ eUREAU OF COMPLIANCE DEFT. 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA FACETS PURVEYORS OF FN JNLRY qql0G CARLISLE PZKE CANP HILL PA 17011-~152 EIN: 25-1613632/000 Notice Date: July28,2002 Notice Number: 286-661-702°072-3 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of PennsyNania, 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 21516138 02-01-02 02-28-02 1 1,412.04 1,613.90 TOTAL: 1,412.04 1,613.90 FILING FE E(S): 14.00 INTEREST COMPUTATION DATE: 08-07-02 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, personal, or both, as the case may be. SECRETARY OF~VENUE (OR AUTHORIZED DELEGATE) PART 1 -TO BE RETAINED BY RECORDING OFFICE July 28, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS FACETS PURVEYORS OF FN JWLRY NOTICE OF TAX LIEN filed this at day of Liens for Corporation Taxes adse 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 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 261 l-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the FueJ 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 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: CorBoration Tax Lien~ provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further nofic~ The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and vafidity without filing of revival until paid. Inheritance Tax Lier!~ are iens on real estate which continue until tax is paid. Personal Income Tax. Employer Withholdino Tax. Realty Transfer Tax. Scl~i~+ and Use Tax. Liauid Fuels Tax. Fuel Use Tax. Motor Carders Road Tax arl, I Motorbus Tax liens are liens upon the franchises as well as real and personai property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property ia situated and shall not aftach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The tien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FOP" PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Properly, in the office of the Prothonotary of the county in which the property subject to the fien is situated and (b) n the case of Personal Property, whether tangibfa 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 NOTI~i- ~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require raffling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid n full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent 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 fiens 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 delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any tien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs n respect thereof; or (2) the 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 of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or settfament of account is made after the interest computation date, the payment must include the lien filing costs and accrued intarest 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 PAYMENT DATE) - 1% PER MONTH OR FRACTION DUE DATE TO PAYMENT CATE) P.I.T.. E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. S U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T+ - 6% PER ANNUM INH & EST. - 8% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M*C.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 18% PER ANNUM 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 rate that will vary from calendar year. Interest is calculated on a daily 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 calcelated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMSER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)