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COMMONWEALTH OF PEN~~CZ6?6- <:5278/
DEPARTMENT OF REVENUE
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BUREAU OF COMPLlANC~
DEPT. 280946
HARRISBURG, PA 17128-0946
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CERTIFIED COPY OF LIEN
PREPARED MILLWORK INC
419 E HIGH ST
CARLISLE PA 17013-2607
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COURT OF COMMON PLEAS oF€ ~ -r,
CUMBERLAND COUNTY, ;:RPn ~ ~;n
PENNSYLVANIA ~~ 1:- 8e3
EIN: 23-2704455/001 ~ ~ -'-10
Notice Date: April 30, 2000 !< C) .." -:c =H
Notice Number: 853-271-600-042-5 ~(") :x 20
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To the Prothonotary of said court: P~ant~ the~ws of the
Commonwealth 01 Pennsylvania, there is herewith transmitted' a certified
copy 01 a lien to be entered of record in your county.
1 2 3 4 5 6 7
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 15267503 07-01-99 09-30-99 1 923.00 1,283.16
TOTAL: 923,00 1,283.16
FILING FEE(S): 9,00
INTEREST COMPUTATION DATE: 05-10-00
The undersigned, the Secretary of Revenue (or an authorized delegate) 01 the Commonwealth 01 Pennsylvania, certnies this to be a true and correct
copy of a lien against the above named laxpayerfor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from stich taxpayer and which,
after demand fer payment thereof, remains unpaid, The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is alien 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)
April 30, 2000
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
PREPARED MILLWORK INC
NOTICE OFTA}( 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.B. 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 TAXES. 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 n~tice. 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 T~ Liens are liens on real estate which continue until,tax is paid.
Personallncome,Tax. Employer WithhQlding Tax. Realty Transfer Tax Sales
and Use Tax Liquid Fuels Tax. FiJe_1 Use Tax,. Motor_ Carriers Road Tax and
Motorbus Tax,liens are liens upon the franchises 'as well as r~al and personal
property of taxpayers, but only atter they have been ,entered 'and docketed of
record by the Prothonotary of the county where such property is situated and
shall not attacn 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 OFTHE ALINGNOTICE FORM
PLACE OF FILING: The notice of lien shall be filed: (a)l~ th~ case of Real
Property, in the office of the Prothonotary of the county'"i":Which,theproperty
subject 10 the lien is situated and (b) in Ihe ca~ 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' of Lien is
automatically revived and dO,esnot requirerefiling.of the, Notice by the
Commonwealth. Any Notice .0fLien,filed,bythe Commonwealth shall have
priority to, and be paid in full,~eforeany otner obligation, judgement, claim,
lien, or estate is satisfied from 'a subsequent judicial sale,or liability with which
the property may be charged, EXCEPTION: The Commonwealth does not
maintain priority of tax liens over 'any existing ,mortgages or liens which are
properly recorded at the time fhat the tax lien is fiied. 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 del~gate may issu,e a,__certitica~e ofni~lease',of, any Hen imposed
with respect'to any tax if: (1) the liabi,lity' is -satiSfied, satiSfaction consisting of
payment of the amount assessed together Vo{ith ~Il interest,an~ costs in respect
thereof; or (2) the liability has become legally unenforceable, EXCEPTION:
Interest on Corporation Taxes is computed atter a lien is paid.
SETTLENlENttOFACCOUNT
The "Total" coiumn (Column 7) for each type of tax. listed on this Notice of Lien
comprises the balance qf 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 atterthe interest ccimputation 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. - 6"k PERANNl)M JDUE DATE TO PAYMENT DATE)
C.I., G.R, CA, S.T. - 6% PER ANNUM JI)IJE DATE TO PAYMENT DATE)
B.L., N.c., G.P.. M.l. -6% PER Ml!4UM:(DUE-QATE 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 MPNTH OR FRACTION
S. & U. - 3/4 OF 1% PER MONTH OR FRACTION
RT.T. -6% PER ANNUM
INH & EST. -,6% PER ArilNUM
L.F.T., F.U.T. - 1% PER MONTH OR FRACTION
M.C.RT. -1% PER, MONTH OR FRACTION
O.F.T. - 18% PER ANNUM
For all taxes that are originally due and payable on and atter January 1, 1982,
the PA Department 6f 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
1/1182 THRU 12131/82
1/1/83 THRU 12131/83
1/1/84 THRU 12131184
1/1/85 TijRU 12131185
1/1/86 THRU 1213118e
111/87THRU 12131/87
111/88 THRU 12131/91
1/1/92 THRU 12131/92
111/93THRU 12131/94
1/1/95 THRU 12131/98
111199 THRU 12/31/99
111100 THRU 12/31/00
20%
16%
11%
13'YG
10%
9%
11%
9%
7%
9%
7%
8%
.000548
.000438
.000301
.000356
.000274
.000247
.000301
.000247
.000192
.000247
.000192
.000219
~-~Taxesthat 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 OFTA}( UNPAID)X(NUMBER OF DAYS
DELlNQUENl) X (DAILY INTEREST FACTOR)
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