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COMMONWEALTH OF PENNSYLVANIA \0
DEPARTMENT OF REVENUE
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BUREAU OF COMPUANCE
DEPT. 280946
HARRISBURG, PA 17128-0946
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ARK REMODELING INC
PO BOX 179
ENOLA PA 17025
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OR:; Cl 0
CUMBERLAND COUNTY, s.; 0 -rt
PENNSYLVANIA -oEo ~ :-;.'.."
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EIN: 25-1780364/000 2122 I -om
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otlce ate: April 30, 2000 -<2: C~<':t
Nollce Number' 853-398-400-042-5 \20 -0 .c;B
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To the Prothonotary of said court: )>PbfSuant-to the:;:jaws of the
Commonwealth of Pennsylvania, there is h~withGnsmttlid a certified
copy of a lien to be entered of record in you~unty.t:"" -<
1 2 3 4 5 6 7
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 18258160 07-01-99 09-30-99 1 1,003,93 1,395.68
TOTAL: 1,003,93 1,395.68
. FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 05-10-00
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth 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 Iherein 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)
April 30, 2000
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
ARK REMODELING INC
NOTICE OFTAXLlEN
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. I
Liens for Personal Income Tax and_ Employer Withholding Taxiaris6 under
Section 345 of the Tax Reform Code of 1971, 72 P.S. Secti<i>n ~345, 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.sA Section 1701 et. seq, (Fordecendantswith date of
death prior to December 13, 1982, Hens arise under the Inheritance and Estate
Tax Act of 1961, 72 P.s. Soction 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, (76
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 notice. The filing of a Notice of Lien with a
county Prothonotary is not a requisite, and the lien remains in full force and
validtty without filing of revival until ~id.
Inheritance -Tax Liens are liens on real estate which continue until tax is paid.
Personal Income Tax, Employer Withholdin9 Tax Realty Transfer Tax Sales
and Use Tax Liquid -Fuels Tax Fuel 'Use Tax Motor .carr.iers Road Tax and
Motorbus Tax liens are liens upon the franchises as well C!S real 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 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 FIh.lNGNOTICE FORM
PLACE OF FILING: The notice. of lien shall ,be flied: (a) In the cas~ of Real
Property, in the officecif the Prothonotary of Ih~,cquntY'i~:"Ih,icP the property
subject to the lien is situated and (b) In the ca(;e o!,:Personal. Property, V!hether
tangible or intangible, ih the offiCe of the Pro~honotary of the county iri which
the property subject to lien is situated.
AUTOMATIC REVIVAL OF NOTICEANDPRI0RITY OF NOTICE
GENERAL RULE: According to the Fhicill Cpde,lhe Notice of Lien is
automatically revived '~nd does 'not requi~e reifiling of -the ,Notice -by the
Commonwealth, Any Notice of Lien fjledbythe'CommonWllalth shall have
priority to, and be paid:, in 'full, 'before' any ot~er',obligati6n, judgement, claim,
lien, or estate is satisfi~d from a s(Jbs~~uent judicial sale -or liability with which
the property may be qI:larged. EXCEPTION: The Commonwealth does not
maintain priority -of tax' liens over any'existirilg mortgages or liens which are
properly recorded at-the time that the tax lien is filed. SEE: Act of December
12,1994, P.L.l015, No. 138.
RELEASE OF LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secre~ry_or his del_ega,te may issue ~ certificate of release of any lien imposed
with respect to any ta~df: (1) the liability is.~tisfied" satisfaction consisting of
p~yment of 1h,e am~~n1iassessed 10get~er ,w,~/:1 a;1l, interest~nd costs in- respect
thereof; or (2) the lIa~l!ityhas become iegallY unenforceable, EXCEPTION:
Interest on Corpora~ion Taxes is'computed after a lien is paid.
, SETTLEMENTOF,ACCOUNT
The "Total" column (Column 7) for each type of tax listed on this Notice of Lien
compr,ises th~ b~Ja~Pfil"of Ta)( Due (Column 6) plus assess~d additions and/or
~enalties, and asse~,d and aCCl:ued interest up to the interest computation
date on the face of t,his, notice.
If payment or settlef11ent 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 delinquenttaxes due on or before December 31, 1981, interest is
imposed at the following rates.
C.S., F.F., C.L., C.N.!. - 6'10 PER ANNUM (DUE DATE TO PAYMENT DATE)
C.I., G.A., CA, S.T. - 6'10 PERANN,UM (I;)UE-DATE TO ,PAYMENT DATE)
8.L., N.E., G.P., M.l. .6% PER'AN~UM (DUE DATE 1'0 ,PAYMENT DATE)
P.U.A.. -1% PER MONTH OR FRAqTION'(DUE' DATE TO PAYMENT DATE)
.P.I.T., E.M.T. - '3/4 OF 1% PER M0NTH QR FRACTION
S. & U. - '3/4 OF 1% PER MONTH OR FRACTION
A.T.T. - 6% PER ANNUM
INH & EST. - 6% PER ANNUM
L.F.T., F.U.T. -1% PER MONTH OR FRACTION
M.C.R.T. -1% PER MONTH OR FRACTION
O.F.T. -18% PER ANNUM
For all taxes that are originally due and payable on and after January 1, 1982,
the PA Department pf 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 DAIL YINTEREST FACTOR
1/1/82 THRU 12/31/82 20% .000548
111183THRU12131/83 16% .000438
1/1/84 THRU 12/31184 11% .000301
1/1/85 THRU 12/31185 1'3"A. .000356
1/1/86 THRU 12/31/86 10% .000274
1/1/87 THRU 12/31/87 9% .000247
1/1/88THRU 12131/91 11% .000301
1/1192 THRU 121'31/92 9% .000247
111193 THRU 121'31/94 7% .000192
111/95 THRU 121'31/98 9% .000247
1/1199 THRU 121'31/99 7% .000192
111100 THRU 12/'31/00 B% .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 = (BAl,ANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)
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