HomeMy WebLinkAbout00-00655
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COMPLIANCE
DEPT. 280946
HARRISBURG, PA 17128-0946
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CERTIFIED COPY OF LIEN
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KEVSTONE SIGN SVSTEM!fE~YLVANi/l
52~5 SIMPSON FERRY RD
MECHANICSBURG PA 17055~3500
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 25.1773055/000
Notice Date: January 26, 2000
Notice Number: 683,891-700.012.1
To the Prothonotary of said court: Pursuant to the laws of the
Commonweatth of Pennsylvania, there is herewith transmitted a certified
copy of a lien to be entered of record in your county.
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1 2 3 4 5 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21567108 03-01.99 03-31-99 1 2.40 21.64
SALES 21567108 06-01.99 06.30-99 1 0.00 74.85
SALES 21567108 07-01.99 07.31-99 1 657.61 830.84
TOTAL: 660.01 927.33
FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 02-05.00
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonweatth of Pennsylvania, certifies this to be a true and correct
copy of a lien against the above named laxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES fherein due from such taxpayer and which,
after demand for payment thereof, remains unpaid. The amount of such unpsid 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.
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SECRETARY OF EVENUE
(OR AUTHORiZED DELEGATE)
January 26, 2000
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
KEYSTONE SIGN SYSTEMS INC
NOTICE OF TAX LIEN
filed this
day of
at
m.
LIENS FOR TAXES
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 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 2611.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, 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 T AXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Corporation Tax Liens 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 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.
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
Personal Income Tax EmDlover Withholdin9 Tax. Realty Transfer Tax Sales
and Use Tax. Liquid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and
Motorbus Tax 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,
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PLACE OF THE FILING NOTICE FORM
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 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 NOTICE
GENERAL RULE': Acc6rding to the Fiscal Code, fhe Notice of Lien is
automatically revived and does not require refiling of the Notice by the
Commonweallh. Any Notice of Lien filed by the Ccmmonwealth shall have
priority to, and be paid in 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. EXCEPTION: The Commonweallh 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.
RELEASE OF LIEN
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, satisfaetion consisting of
payment of the amount assessed together with all interest and costs in respect
thereof; or (2) the liability has become legally unenforceable. EXCEPTION:
Interest on Corporation Taxes is computed after a lien is paid.
SElTLEMENT OF ACCOUNT
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 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.
e.s., EF., C.L, e.N.1. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
C.I., G.R., CA, S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
8.L, N.E., G.P., M.1. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
'P.l.T., E.M.T. - 314 OF 1% PER MONTH OR FRACTION
S. & U. - 314 OF 1% PER MONTH OR FRACTION
R.T.T. - 6% PER ANNUM
INH & EST. - 6% PER ANNUM
LET., EU.T. -1% PER MONTH OR FRACTION
M.C.R.T. -1% PER MONTH OR FRACTION
O.ET. -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:
DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
1/1/82 T!-iRU 12131/82 20% .000548
1/1/83THRU 12131/83 16"k .000438
1/1/84 THRU 12131/84 11% .000301
1/1185 THRU 12131185 13% .000356
1/1186T!;RU12131/86 10% .000274
1f1187 THRU 12131/87 9% .000247
1/1188THRU12131191 11% .000301
1I1/92T!;RU 12131192 9% .000247
1/1/93 THRU 12131194 7% .000192
1/1f95 THRU 12131/98 9% .000247
1/1/99 THRU 12131/99 7% .000192
1/1100 THRU 12131/00 8% .000219
---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
DELlNQUENl) X (DAILY INTEREST FACTOR)
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JAMES COSTOPOUT,O!';
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In the Court of Common Pleas of
Cumberland County, Pennsylvania
Civil..
vs.
No. 2003-0655
LINDA K. DUNCAN
PLEASE SATISFY JUDGMENT
To
Prothonotary
MAY 19, 2003
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Attorney f~ Plaintiff
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