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Home My WebLink About02-5414REVK-159 (8-01) REVOOOK9 BUREAU OF COMPLIANCE DEl=T, 280948 HARRISBURG, PA 17125-0948 NEWBURG WOODCRAFTS 8915 ROWE RUN RD SHIPPENSBURG PA 17257-9339 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OFREVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1693010/000 Notice Date: October 21,2002 Notice Number: 842-273-702-101-6 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. I I .~;,';A~ I .;~_ I EVENT EMPL 1 ~ TOTAL: FILING FEE(S): TAX DUE 844.06 TOTAL DUE 1,256.50 INTEREST COMPUTATiON DATE: 10-31-02 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsy vania, certifies this to be a true and COrrect copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDIT ONS 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. SECRETARY OF{f~EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE October 21,2002 DATE COMMONWEALTH OF PENNSYLVANIA VS NEWBURG WOODCRAFTS NOTICE OF TAX LIEN filed this at day of /TI. 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.S. Section 7345, as amended. Liens for Reatiy 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 261 l-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 Locat 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: Cor~orstion Tax Liens provided under the Fiscat Code arise at the time of ~'ettiement (assessment) and are liens upon the franchises and property, both rear 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. !r!heritance Tax Liens are liens on real estate which continue until tax is paid. _Per~nal income Tax. Em[~[over Withholdino Tax. Reaffv Transfer Tax. Sale~ and Use Tax. Liouid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax a.4 ~lotorbus Tax liens are liens upon the franchises as well as real and personal ~roper~/of taxpayers, but only after they have been entered and docketed of ['ecord 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. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of en shail 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 (b) 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. AUT_OMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require retiling of the Notice by the Commonwealth. Any Not ce of Len filed by the Commonwealth shall have priority to, and be paid n fu before any other obligation, udgement, claim, lien, or estate is satisfied from a subsequent judicia sa e or liability with which the property may be charged. ~ The Commonwealth does not maintain prorty of tax ens 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, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or h s de egate may issue a cert ticate of release of any lien imposed with respect to any tax f (1) the liability s satisfied, satisfaction consisting of payment of the amount assessed together with al nterest and costs n respect thereof or (2) the liab ty has become legally unenforceable. ~ interest on Corporat on Taxes is computed after a en is paid. S 'n' EM NT FAC U T The 'q'otal" 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 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 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.F., C.L., C.NI, - 6% PER ANNUM (DUE DATE TO pAYMENT DATE) C.I, G.R C.A., S.T - 6% PER ANNUM (DUE DATE TO PAYMENT CATE} B.L, N.E., G.P,, M, - 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% PEn MONTH OR FRACTION S. & U. · 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM ~NH & ~[ST. - 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 a taxes that are or g nally due and payable on and after January 1,1982, the PA Department of Revenue wil calculate dairy 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 12/31/82 20% .000548 111184 THRU 12/31/84 11% 000301 1/1/85 THRU 12/31/85 13% .000356 1 I1 lB6 THRU 1 2/31186 10% 000274 I/1/87 THRU 12/31/87 9% .000247 111/B8 THRU 12/31/91 11% 000301 1/1/82 THRU 12/31/92 9% ,000247 1/1/95 THRU 12/31/95 9% .000247 1/1/00 THRU 12131/00 8% .000219 111101 THRU 12/31/01 9% ,000247 1/1/02 THRU 12/31/02 6% .000164 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid oft. ---Taxes that become delinquent on or after January t, 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) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY ARP 42974 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V NEWBURG WOODCRAFTS 8915 ROWE RUN ROAD SHIPPENSEURG PA 17257-9339 COURT OF COMMON PLEAS OF CUMBERLAND PENNSYLVANIA. Docket Number Date Filed Class of Tax Account Number Assessment Number COUNTY, 02-5414 f1~002 EMPLOYER 25-1693010~00 03~002 TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges having received of the Defendant above named, full payment and satisfaction of the above captioned Lien/Judgement Note, with the interest and costs thereon due it; and desires that satisfaction be entered upon 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 Planfiff, to enter full satisfaction upon the record as fully and effectually, to ail intents and purposes, as we could were we present in person to do so; and for so doing, this shall be your sufficient warrant of authority. iN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 8TH day of JANUARY, 2002 LARRY P. 14qLLIAMS Secretary of Revenue Director, Bureau of Compliance m 0 m ~ _z o