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Home My WebLink About00-02787 - -.~., :;';0;"-- 'i: REVK-159 (9.95) REVOOOK9 ~ooo ~ /7 ,- ': /J COMMONWEALTH OF PENNSYLVANIA-';? /81 e-arc.v. DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128.0946 :t q. 00 pel cJ::, 1:1 ot 55",02 ~ :BqS/'tJ?- CERTIFIED COPY OF LIEN COYLE LUMBER & MILLWORK INC 231 E OLD YORK RD CARLISLE PA 17013-9280 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, 0 0 0 PENNSYLVANIA c 0 -n s:: 3: -:;:I "Ow :;too :'.::n EIN: 23-2972076/000 rnrn -< :'Tlf- Notice Date: April 30, 2000 Z,:::D I "urn Notice Number: 853-103-900-042-5 tJ5s;: c- (39 -'<.c. ---10 b~mt~~n~~0:~~~~t~~n;:YI::~1a,~~~~ i~~~~~t~n:~~ ~~ffl~~ copy of a lien to be entered of record in you~unty? ~ 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 81065483 09-01-99 09-30-99 1 3,048.29 3,726.57 TOTAL: 3,048,29 3,726.57 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 taxpayerfor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for payrnentthereof, 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. ~tL.~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) April 30, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE """,",",-^ ",j?l ~~l~iS$lJJ"",il~"~ilUjfijtdMil~~Ilr1lllliliilillllNjul~~ltli.~~~I.1f,li!i~~Jk~na",~iJ~" COMMONWEALTH OF PENNSYLVANIA VS COYLE LUMBER & MILLWORK INC' NOTICE OFTAX LIEN liledthis day of at m, LIENS FOR TAXES Liens fo.r Corpo.ration Taxes arise under Section 1401 of the FiS9B-1 Code, 72 P,S, Section 1404, as amended. liens fQr Personal Income Tax and Employer Withholding Tax arise under Section., 3.45 of the Tax Reform Code of 1971. 72 P.S., Section 7345, as amended. Liens fo'r Realty Transfer Tax arise under Sadion 1112-C of the Tax Reform Code 01 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 Puel 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 decendanfs 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. 9~15), . LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (ass~ssment) and,are liens upon the- frqnchises 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 Hen 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. Emplover Withholdino, Tax Realty T ransfer Tax Sales and Use Tax. Liouid :Fuels,Tax. Fuel Use Tax. Motor, Carriers 'Road Tax and Motorbus Tax liens are-liens upon the fra:n"chise:s as well. as 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. - r ~~"jjdr-- ~itl~~$itt~ii.tu~., '- "J"'.,"'-"i-"J,,:....;,:.",uj~iiIi....-" a.~,",:U..;j ~~.~ ': PLACE OF THE FILING NOTleE FORM PLACE OF FiLING: The notice 01 lien shall be filed: .. (al In the case of Real Property, in the office 01 the Prothonotary of the ""ijnty.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 Prothonetary,Qf the county In which the property subject to lien is situated. ", " AUTOMATIC REVIVA.L OF N01J'ICE AlliDP~IORITY OF'NOTICE GENERAL RULE: AGC6rding to tne 'Fi$cal COole', the Notice of Lien is automatieally revived and does notr~quite refiling9f:the'\I!otice by the CommonWealth. Any Nolicaol, Li~n, fileol ,by th~, Com!!1o,nw~~~h shall have priority to, and be p~id in full, -before 'any_other q.bligati6n,'judgeinent, claim, lien, or estate is sl;lti~ied from a su~quent judiqial sal~ or liability, with which Ihe 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 Ihe time Ihat the tax lien is liied, SEE: Act of December 12,1994, P.L.1015, No. 138. RELEASE OF LIEN Subject to such regl,Jlation as the Secretary -or 'his delegate may prescribe, the Secretary; or hi~ del~gate IJ1~Y jssu~_ a ,q6,rtificate_ of rele~,~_,o:f a_ny lien _imposed with respect to any tax if: (1) the_ liabRity is-,satisfi~d" satisfaction consisting of payment of the amopnt ~ssessed tog~th,~r.'N,ith arl;interest-~nd_ cqsts'in r~spect thereol; or (2) the liability has becomelegallyunenforcaable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SElTLEMEmOFACCOUNr The "Total" column (Column 7) lor eaCh. type 01 tax listed on Ihis Nolice of Lien comprises the baia,n"" of. Tax Due (Column oj .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 mad~ 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., EE, C.L, C.N.1. - 6% PER ANNUM,'(DUE DATE TO PAYMENT DATE) C.l., G.R., C.A., S.T. - 6% PERANNl,lM ,(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 L.ET., F.U.T. - 1% PER MONTH OR FRACTION M.C,R,T. - 1% PER MONTH OR FRACTION O.ET. - 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 111182 THRU 12131/82 20% .000548 111183 THRU 12131/83 16% .000438 1/1/84 THRU 12131/84 11% .000301 1/1/85 THRU 12131/85 13% .000356 1/1186 THRU 12131/86 10% .000274 1/1/87 THRU 12131/87 9% .000247 1/1/88 THRU 12131/91 11% .000301 111/92 THRU 12/31192 9% .000247 1I1/93THRU 12/31/94 7% .000192 111195 THRU 12f31/98 9% .000247 '1/1199 THRU 12131/99 7% .000192 1/1/00 THRU 12/31/00 8% .000219 mTaxes that become delinquent on_or bafor~ December :31,1981 will remain a constant interest rate until,the delinquent balance is paid off. m Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. mlnterest is calculated as follows: INTEREST = (BALANCE OFTAJ(UNPAID) X(NUMBER OF DAYS DELINQUENT) X {DAILY INTEREST FACTOR) 1'1 1iIi;(~~ REVK-300 (4-96) REVOOK10 BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA COYLE LUMBER & MILLWORK INC 231 E OLD YORK RD CARLISLE PA 17013-9280 DOCKET NUMBER: 00.2787 DATE FILED: May 4, 2000 EIN: 23.2972076/000 NOTICE NUMBER: 415-608-700-072-6 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 26 day of July, 2000. ~()..~~ Robert A, Judge, Sr. Secretary of Revenue ~ (1... '::1 O.~ Dorothy A. Totton Director, Bureau of Compliance . , !l!~~f1iil:i1jli#i:l!rlI)u:'-;'",'i",lli~,iiir,~~~~\>;""'Wj~W""<MI~-,1lI!;k"'~~~i(~lii~IIit~I/!l,i;,g,>ililc>1''-""liii!BWf&iH~li!liIi!ru'~W1.liM~ J~'''''~~~~~Wi!~IiiIIiIlllllill!iBlii.-~'''''-''~; LL<( <( oz (/):;: Z 0 <( :Z <(--' >W ,- W>- --'=> ~ >- --'(/) >-Z a:: LL c..z '(/)W 0 (/) ZZ 0 Z> S i= OW 0 Zw :2c.. 0 Wa:: --' <( --' (/) :2~ C\l c.. :2 LLLL :2 0 Of- 00 o/S f- OZ a:: If- :> ~ LL=> W a:: 00 f- f-Z W --,W CO a: f-O 0 <(:2 :2 0 a:: 0 Wf- =>Z Z Sa:: => I --' f- 0<( Z<( W => Orf otb --' 0< ww :20 >- ICO :2 0 f-:2 0 0 Z=> 0 -0 >- C') E cr;; ..:3 t::::: -'- wQ c" ;;:;s: Cx::. ~Q >-,2; c.... ,.- <: C"' I, _,... 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