HomeMy WebLinkAbout00-01815
REVK-300 (10-00) REVoOK10
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BUREAU OF COMPLIANCE
DEPT. 280946
HARRISBURG, PA 1712tl-0946
AUTHORITY TO SATISFY
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
ALPHA CONSULTING ENGINEERS INC
429 S 18TH ST
CAMP HILL PA 17011-5902
DOCKET NUMBER: 00-1815
DATE FILED: March 23, 2000
EIN: 25-1719838/000
NOTICE NUMBER: 391-480.300-100-7
To the Prothonotary of CUMBERLAND County:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the
above captioned Lien/Judgment note should be removed from 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 Plaintiff, 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 doing so, this shall be sufficient
warrant of authority. .
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of
Pennsylvania, this 07 day of October, 2000.
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Larry P. Williams
Acting Secretary of Revenue
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Dorothy A. Totton
Director, Bureau of Compliance
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REVK-159 (9-95) REVOOOJ(9
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COMPLIANCE
DEPT. 280946
HARRISBURG, PA 17128-0946
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0- TLl~ ~~;'",~':;:! ";""O-^RV CERTIFIED COPY OF LIEN
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r)rN"'I~ '\815 r., 11 00I1~,R23 PI, 1J:()9COURTOFCOMMONPLEASOF
ol.\}Jv ~ ~ Te.rm CUMBERLAND COUNTY,
CUMBEFlLFNiJ COUNTY PENNSYLVANIA
ALPHA CONSULTING ENGINEERS P~SYlY,ANIA EIN: 25.17198381000
Notice Date: March 21, 2000
429 S 18TH ST Notice Number: 778.387.700.031.6
CAMP HILL ~A 17011-5902
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.
.$ q, CD.p:l CfA.:t/ q Lj. 875 ((=1:1 <11.>35<(
1 2 3 4 5 6 7
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 18098202 01.01-96 03-31-96 1 0.00 590,15
EMPL 18098202 04-01-96 06.30-96 1 0.00 1.054,36
EMPL 18098202 07.01.96 09.30.96 1 0.00 1,408.02
EMPL 18098202 10.01.96 12-31-96 1 0,00 1,348,78
EMPL 18098202 01.01.97 03-31.97 1 0,00 1.367,87
EMPL 18098202 04--01.97 06.30.97 1 0.00 1,377.06
EMPL 18098202 07-01-97 09-30-97 1 0.00 1,236.29
TOTAL: 0.00 8,382,53
FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 03.31-00
The und~rsigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct
copy ot 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.
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
March 21 , 2000
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFiCE
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COMMONWEALTH OF PENNSYLVANIA
VS
ALPHA CONSULTING ENGINEERS 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. Seclion 1404, as amended.
Liens for Personal Income Tax and Employer Withholding Tax arise under
Seclion 345 of the Tax Reform Code of 1971. 72 P,S, Seclion 7345, as
amended.
Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform
Code of 1971,72 P.S. Seclion 8112-C, as amended,
Liens for Liquid Fuels Tax arise under Seation 13 of the Liquid Fuels Tax Act,
72P,S. Seclion 2611-M, as amended.
Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P .8.
Seclion 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 AcI of 1982, AcI of December 13, 1982, P.L. 1086, No. 225 Section
1 etseq" 72 PA. C.S.A. Seclion 1701 et seq. (For decendants with date of
death prior to December 13, 1982, liens arise under the Inheritance and Estate
Tax AcI of 1961, 72 P.S, Seclion 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. AcI of March 4,1971, No.2 as amended, 72 P,S. Seclion 7242,
Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815),
LIENS FORTAXES;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 Employer Withholding Tax Realtv Transfer Tax Sales
and Use Tax Liauid 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 shali 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 (p) 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: According to the Fiscal Code, the Notice at 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 fuli, betore 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 Commonwea~h 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, PL 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 aU interest and costs in respect
thereof; or (2) the liability has become legaliy unenforceable. EXCEPTION:
Interest on Corporation Taxes is computed after a lien is paid.
SETTLEMENT 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 andlor
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.E, C.L, C.N.1. .6"k PER ANNUM (DUE DATE TO PAYMENT DATE)
C.L, G.R., CA, S.T. - 6"k PERANNUM-(DUE DATE TO PAYMENT DATE)
B.L., N.E., G.P., M.I. .6% PERANKlUM_,(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
RTT. - 6% PER ANNUM
tNH & EST. - 6% PER ANNUM
L.ET., F.U.T. .1% PER MOmH OR FRACTION
M.C.R.T. .1% PER MONTH OR FRACTION
a.F.r. - 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
111/82THRU 12/31/82
111/83THRU 12/31183
111/84 TI-lRU 12/31184
111185 THRU 12131/85
1/1/86 THRU 12131186
1I1187THRU12131187
1/1188 THRlI 12/31/91
111192 THRU 12131192
1I1193TI-lRU12131194
1/1195 THRU 12/31198
1I1199TI-lRU 12/31199
1/1/00 THRU 12/31/00
20%
16%
11%
13%
10%
9'l'o
11%
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9%
7%
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.000548
.000438
.000301
.000356
.000274
.000247
.000301
.000247
.000192
.000247
.000192
.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
DELINQUENT) X (DAILY INTEREST FACTOR)
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