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Home My WebLink About00-00842 REVK-159 (9-95) REVOOOK9 , COMMONW~~~P~N~~~N~ DEPARTMENT OF REVENUE ,~.........." """_b_,~" ... ............. "- BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 $1,06 tr> CK#= Q465S R#ql~ KEYSTONE SIGN SYSTEMS INC 5215 SIMPSON FERRY RD MECHANICSBURG PA 17055-3500 CERTIFIED COPY OF LIEN ,..,"- ""1 t~),,~~~\:;~~ ~.!/\)' :\~''\rl''::v U'r ! ~:-. ,',1'1 !", l'I',)i!'\I\1 p, \' f"" Ool::Q COURT OF COMMON PLEAS 61P fEa L; ,;(1 j,.:>', CUMBERLAND COUNTY, PENNSYLVANIA C' ","-', ,\ ~\ ("J'- U"T'{ Ul\hbt:nLf~\i ,~u j 1\1 I PENNSYLVfNiA EIN: 25-1773055/000 Notice Date: January 31, 2000 Notice Number: 690-351-500-012-6 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 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21567108 08-01-99 08-31-99 1 . 758.24 893.64 , TOTAL: 758.24 893.64 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 02-10-00 The undersigned, the Secretary qf Revenue (or an authorized delegate) of the Commonweahh 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. ~a...~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) January 31, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE _.." ~ _.......-__iI!l~i!;l~~~~,~"~#"" ~,,- COMMONWEALTH OF PENI~SYLV ANIA VS KEYSTONE SIGN SYSTEMS INC NOTICE OF TAX L11~N filed this day of at m, LIENS FOR T AXE8 Liens ior Corporation Taxes arise under Secti01 1401 o{ 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.B. Section 7345, as amended. Liens for Reahy 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 26'11'-M, as amended. Liens for Fuel Use Tax arise under Section 13 oj the Fuel Use Tax Act, 72 P.S, Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Ghapter 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, 19!12, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date 01 death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 -101 eU,eq.). Liens for State, 'or State and Local Sales, Use and Hotel Occupancy Tax and Public rransportation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, 1971, No.2 as amended, 7:> P.s. Section 7242. Liens for Motorbus Road Tax arise under ChaptHr 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES ,IND INTEREST GENERAL INFORMATION: Corooration 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 wh,ch continue until tax is paid. Person::tl Income Tax. Employer Withholdina Tax. Realty Transfer Tax. Sales and Us~ Tax Liquid Fuels Tax, Fuel Use Tax Motor Carriers Road Tax and Motorblls Tax liens are liens upon the franchises as well as real and p$rsonal property of taxpayers, but only after they have been entered and docketed of record by, the Prothonotary of the county where Huch property is situated and shall notattach.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. ~- '~d!li""'" "-'~" . ~ PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of Iienshali 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, .whet~er tangible or intangible, in the office of the Prothonotary of the county In which the property subject to lien \s situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: Acoording to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth 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 oharged. EXCEPTION: The Commonwealth does not maintain priority 01 tax liens over any existing mortgages or liens which are proparly recorded at the time thatlhe 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, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereat; or (2) the liability hes become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien 'is paid. SETTLEMENT OF ACCOUNT The "Tofal" column (Coiumn 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. C.8" F,F., C.L, C.N.!, - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE.) B,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.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 & EST, - 6% PER ANNUM LET., F.U.T. - 1% PE:R MONTH OR FRACTION M,C.R.T. - 1% PER MONTH OR FRACTION OFT. -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 1/1/8:2 THRU 12131/82 20% ,000548 1f1/8:3THRU12131/83 16% .000438 1/1/84 THRU 12131184 11% .000301 111185 THRU 12131185 13% ,000356 1/1186 THRU 12131/86 10% ,000274 1/1/87 THRU 12131fS7 9% .000247 1/118sTHRU 12131/91 11% .000301 1/1/92 THRU 12131192 9% .000247 111/93THRU12131194 7% ,000192 111/95 THRU 12131198 9% .000247 1/1/99 THRU 12131/99 'Fh .000192 1/1/00 THRU 12131/00 8% .000219 m 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 FACTOR) ~