The URL can be used to link to this page

Home My WebLink About01-5592REVK-159 (6-01) REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARRiSbURG, PA 17128-0948 H F ROCKEY HOVING CO 1298 S HARKET ST NECHANICSBURG PA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE 17055-~727 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-1596107/000 Notice Date: September 17, 2001 Notice Number: 771-260-301-091.2 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. TOTAL: FILING FEE(S): TAX DUE 0.00 0,00 TOTAL DUE 219.65 871.77 INTEREST COMPUTATION DATE: 09-27-01 The undersigned, the Secretary o Revenue (or an authorized delegate) of the Commonwealth of Pennsy vania, 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 axpayer and which after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES s a lien n favor of Commonwealth of Pennsylvania upon the taxpayer's property real, personal, or both, as the case may be. SECRETARY OF~EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 17, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS M F ROCKEY MOVING CO filed this NOTICE OF TAX LIEN day of at m. Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal nssme Tax and Empoyer Withholding Tax arise under Section 345 of the Tax Reform Code o 1971, 72 P.S. Secton 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 Uss 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 Inherltance 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, tie ns ar_isle under !he inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 - lu ] 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). ~ FOR TAXES- PENALTIES AND INTEREST GENERAL INFORMATION: Corssration Tax Liens provided under the Fiscal Code arise at the time of ~ettiement (assessment) and are liens upon the f anchises and property, both real and personal, w_ith no further notice. The fi~ing of a Notice of Lien with a county P othonotary is not a requisite, and the lien remains in full force and validity without filing of revival unt paid. ~ are liens on real estate which continue until tax is paid. personal income Tax. Emolover Withholdino Tax. Realty Transfer Tax. Sales ~.nd Use Tax. Liquid Fuels T~.x. Fuel Use T-ax. Motor Carriers Road Tax and otarbus Tax liens are liens upon the franchises as well as real and personal M ........... hut osfv after they have been entered a~d ~ocketed of rP~rd t~y the Prothonotary of the county where such property ]s 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 FORM PLACE OF FILING: The notice of llen 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 ien is situated and (b) in the case of Personal Property whether tangible or intangible, in the office of the Prothonota y of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND pI~LORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is ~t~)maticallv revved and does not require refilng of the Notice by the Commonwe~,th. Any Notice of Lan f ed by the Commonwealth shall have pro ityto and be paid in fu , before any other ob gation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liabiJify with which the property may be cha ged. ~ The Commonwealth does not maintain priority of tax lens over any existing mortgages or liens which are properly recorded at the time that the tax lien is f ed. SEE: Act of December 12, 1994, P.L. 1015, No. 138. Subject to such ragu ation as the Secretary or h s delegate may prescribe, the Secretary o h s de ega e may issue a certificate of elease of any lien impossd with respect to any tax if (1) the liability is sat sfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof or (2) the Jiability has become legally unenforceable. ~ Interest on Corporat on Taxes is computed affer a lien is paid. F CO The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the baJance of Tax Due (Column 6) pJus 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 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. - 0% PER ANNUM (DUE DATE TO pAYMENT DATE) - 6% PER ANNUM (DUE DATE TO PAYMENT DAT C.L, G.R., C.A.. S.T. .6% PER ANNUM (DUE DATE TO PAYM _ .E~__D_A~T~.. ,..ENT DATL~ B,L., N.E., G.P.. M.I. - 1% PER MONTH OR FRACTION (DUE DAT~ IV r~M ~ P,I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & E~T. - 6% PER ANNUM L.F.T.. F.U.T. - 1% PER MONT~4 OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 18% PER ANNUM For all taxes that are orJg nay due and payable on and after January 1, 1982, the PA Department of Revenue will calculate da y interest on all tax deficiencies using an annua~ interest rate that will vary from calendar year. Interest is sa[culated on a daily basis at the following rates: DELINQUENT DATE. iNTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/52 205'* .000548 .000438 111183 THRU 12/31185 16% 1/1/~4 THRU 13/31/84 11% .0~O301 1/11~5 THRU 12J31/85 13% .000356 1tl/86 THRU 12/31/1~6 10% .000274 111187 THRU 1Z/31187 9% ,000247 1/1t88 THRU 12/31t91 11% .0~0301 111192 THRU 12/31192 9% .000247 1/1/01 THRU 12/31/01 ---Taxes that become de nquent on or before December 31, 1981 will remain a constant interest rate until the delinquent ba[ance 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 fo[bows; INTEREST = (BALANCE OF TAX U_N_P_A/D_) .X~(TNoU~BE" OF DAYS DELINQUENT) X (BALLY INTERE:t~t ~'P,~- .~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V M F ROCKEy MOVING CO 1298 S. MARKET STREET MECHANICSBURG PA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY ARP 38557 17055-4727 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. Docket Number Date Filed Class of Tax Account Number Assessment Number 01-5592 9/2612001 EMPL 23-15961071000 09101100 TO 12131/00 TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges having received of the Defendant above named, full payment and satisfaction of the above captioned Lien/Judgement Note, with the interest and costs thereon due it; and desires that satisfaction be entered upon the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, In the name and stead of the Plantlff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for so doing, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 30TH day of OCTOBER, 2001 LARRY P. WILLIAMS Secretary of Revenue Director, Bureau of Compliance 0 0