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HomeMy WebLinkAbout00-02786 REVK-159 (9-95) REVOOOK9 ._ L ,,'_"0 tlOOeJ -d78/ ~ COMMONWEALTH OF PENNSYLVANIA \0 DEPARTMENT OF REVENUE ,",'. BUREAU OF COMPUANCE DEPT. 280946 HARRISBURG, PA 17128-0946 II 1Cb PD CKft 1555J ptQ5/<f> I 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 ~ :-;.'.." nl'J'n -< f1'1 F EIN: 25-1780364/000 2122 I -om N. D w~ ~ ~9 otlce ate: April 30, 2000 -<2: C~<':t Nollce Number' 853-398-400-042-5 \20 -0 .c;B ~O ;:E ~O -0 w Om 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. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) April 30, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ;~;b,I~1.%lt.I,-<tllJi~nilii*_~~i~liIIili.ill"""~: :4~~~liL.L.L~'=lllUii~~lU~~_~~i~"L",-, .L .i.l_iliii~riitlljj 1,""~'~I:'~d.I' ~lYlk 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. ,,~ -~ I 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) Ir\