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Home My WebLink About02-3898REVK-159 (8-01) REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARR SBURG= PA 17128 0948 afl, CRONE, RALPH C 275 RICH VALLEY RD CARLISLE PA 17013-9081 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1813834/000 Notice Date: August 4, 2002 Notice Number: 287-281-502-073-0 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 TAX TYPE EMPL EMPL EMPL EMPL EMPL 2 ACCOUNT ID 19725415 19725415 19725415 9725415 9725415 TAX PERIOD BEGIN 10-01-98 01-01-99 04-01-99 07-01-99 01-01-00 TAX EVENT PERIOD NUMBER END 12-31-98 1 03-31-99 1 06-30-99 1 09-30-99 1 03-31-00 1 TOTAL: FILING FEE(S'~' TAX DUE 1,510.88 2,543.91 940.16 659.48 182.45 TOTAL DUE 3,053.96 5,099.05 1,867.50 1,298.45 352.25 INTEREST COMPUTATION DATE: 08-14-02 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 PENALT ES therein due from such taxpayer and which after demand for payment thereof, remains unpa d. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien n favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. SECRETARY OF~CEVE NUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE August 4, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS CRONE, RALPH C 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 Personal Income Tax and Employer W'rthholding 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 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 ~nheritance 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: Coroorstion Tax Liens provided under the Fiscal Code arise at the time of ~ett[ement (assessment) and are liens upon the franchises and property, both real and persona, with no further notice. The filing of a Notice of Lien with a county Prothonotary is not s requisite, and the lien remains in full force and validity without fifing of revival until paid. lrlheritance Tax Liens are liens on real estate which continue unfit tax is paid. Personal Income Tax. Emofover Withhoidina Tax. RealtY Transfer Tax. Sales and Use Tax. Liouid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax a~',~J Motorbus Tax liens are liens upon the franchises ss well as rest and pemo,~l property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary o1 the county where such property is situated and shall not attach to stock of goods, wares, or merchsndise regularly used in the ordinary course of business of the taxpayer. The lien has pdority from the date of entry of record. pLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the cass of Real Property, 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 properb/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 automafica y revived and does not require reffiing of the Notice by the Commonwealth. Any Notice of Len filed by the Commonwealth shall have priority to, and be pad n f~ , before any other ob gation, judgement, claim, lien, or estate is satisfied from a subsequent ud c a sa e or liability with wh ch the property may be charged. ~ The Commonwealth does not ma ntain prior ty of tax liens over any existing mortgages or tiens which are properly recorded at the time that the tax en 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 h s delegate may issue a certificate of release o1 any lien 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 in respect thereof or (2) the liability has become legally unenforceable. E~ Interest on Corporat on 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 setfiement of account is made after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest cemputafion 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. O.S,, F.F., C.L, O.N.I. .6% pER ANNUM (DUE DATE TO PAYMENT DATE) C.l., G,R., C.A., S.T. - 6% PERANNUM DUE DATE TO pAYMENT DATE) B.L., N.E., G.P., M.I. · 6% pER ANNUM (DUE DATE TO pA~lvl F=NT DATE) P.U.R., - 1% PER MONTH OR FRACTION (OUE OATS TO pAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONT~ OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. ~ 6% PER ANNUM O.F.T. - 18% pER ANNUM For a taxes that are or ginally due and payable on and after January 1,1982, the PA Department of Revenue w calculate dally interest on all tax defic enc es using an annual interest rate that wit~ vary from calendar year. interest is calculated on a daily bas s at the folfowing rates DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 1 2/31/82 26% .000540 111/03 THRU 1 2/31/$3 16% .000430 1/1/86 TFtRU 12/31/80 10% .000274 1/1/87 THRU 12/31/87 9% .000247 1/1/88 THRU 12/31/91 11% .000301 1/1/92 THRLJ 12/31/92 9% .000247 1/1/93 THRU 12/31/94 7% .000192 1/1/05 THRU 1 ~/31/98 6% .000247 ln/99 THRU 12/31/99 7% .000192 1/1/00 THRU 12/31/00 6% .000219 1/1/01 THRU 12/31/01 9% .000247 1/1/02 THRU 12/31/02 6% .000164 ---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 calculatod as foliows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)