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Home My WebLink About98-04246 REVK'159 (&.g~JfREVOOOK9) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE OEPT,2809.46 HARRISBURG. PA 17128-c94& NI:). q~ 4:;)% Cl~~.YTe'\I" CERTIFIED COpy OF LIEN W CRONE & SONS INC 3600 CARLISLE PK CAMP HILL, PA 17011 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.20854421000 NOlice Dale: June 30, 1998 NOlice Number: 788.107.498.062.5 To Ihe Prolhonolary 01 soid courl: Pursuant 10 the laws of the Commonweakh of Pennsylvania, there is herewith Iransm;lIed a certified copy of a lien 10 be entered of record in your county. Iflq,OD CU ~ '8sqSo .0.." lcQol3 I 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21128530 03.01.97 03.31.97 2,207,74 2,958.17 SALES 21128530 04.01.97 04.30.97 2,218,54 2,956,76 SALES 21128530 05.01.97 05.09.97 1,165,12 1,485,64 TOTAL: 5,591.40 7,400.57 FiLING FEE(S): 9,00 INTEREST COMPUTATION DATE: 07.10.98 The undersigned, the Secrelary 0' Revenue (or an aUlhorized deiegale) 0' Ihe Commonweallh at Pennsylvania, certities this 10 be a Irue and correcl copy at a lien againsl the above named laxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES Iherein due from such laxpayer and which, after demand lor payment Ihereot, remains unpaid, The amounl at such unpaid TAX, INTEREST, ADDITIONS or PENALTIES Is a lien in favofOllhe Commonweallh of Pennsyivania upon Ihe laxpayer's property, real, personal, or bOlh, as Ihe case may be. ~ t1... '::J ,,~ St:c;H~TARYOF EVENUE (OR AUTHORIZED DELEGATE) June 30, 1998 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE :1 I fj r' ~1'. f.' \ . ~. xl ,I' " '. .... I' . , r 'iI..., :/ ' ,;,"" i( , COMMONWEALTH OF PENNSYLVANIA VS W CRONE & SONS INC NOTICE OF TAX LIEN filodlhis day of al m, LIENS FORTAlm; Liens lor 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 Soction 345 of Ihe Tax Relorm Code of 1971, 72 P,S, Secllon 7345, as amended. Uens for Really Transfer Tax arise under Section 1112.C of Ihe Tax Reform Code of 1971, 72 P,S, Section 8112.C, as amended. Uens for liquid Fuels Tax arise under Section 13 of Ihe Liquid Fuels Tax Act, 72 P .S. Soction 2611.M, as amended. Uens 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 Chapler 96 of the PA Vehicle Code, (75 PA, C,S, 9615). Uensfor Inheritance Tax and Estate Tax arise under the Inheritance and " Eslate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 101. seq., 72 PA, C,S,A. Section 1701 el. seq. (For decendants with dale of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P,S. Section 2485. 101 el. seq.). Liens for State, or Slale 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, Uens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S, 9815). UE!iS FOR TAXES, PEtlA-LUES AtlD.JtlIEBE.sI GENERAL INFORMATION: Corooration Tax Lians provided under the Fiscal Code arise at the time 01 settlement (assessment) and are liens upon the franchises and property, bolh real and personal, with no further notice. The filing of a Notice of Lien with a county Prothonotary is nol a requisite, and the lien remains in full force and validity wllhout filing of revival until paid, Inheritance Tax Liens are liens on real estate which continue until lax is paid. Personal Income Tax. Employer Withholding Tax. F1ealtv Transfer Tax Sales and Use Tax Liauid Fuels Tax. Fuel Use Tax. Molor Carriers Road Tax and MotorbusTqx liens are liens upon the franchises as well as real and personal property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county whore 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 priorilyfrom the date of entry of record. P-LACE..OEIHE.EILINQNOJICE.E.ORM PLACE OF FILING, The nohce 01 lion shall be Wed, (a) In the case of Real Properly, in Ihe olfice ollhe Prolhonotary ollhe county in which the properly subjecllo Iho iien is sItuated and (b) in the case of Personal Properly, whether langibie or intangibie, in Ihe olfice ollhe Prolhonolary ollhe county in which the property subjoctlo lien is situated. AUIQMlillC.BE'lIYAL.OilO.IICtitli:lellIO.BIlY_OENO.ItCE G.ENEBALElU.LE; Accordin9 10 the Fiscal Code, Ihe Notice of Lien is automatically revived and does not require refiling of the Notice by the CommonVleallh. Any Nolice of Lien filed by Ihe Commonweaith shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which Ihe property may be charged, EXC.EEIJQN; The Commonweaith does nol maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the lime thallhe lax lien is filed, SEE; Acl of December 12.1994, P.L. 1015, No. 138, WEASE OF LIEtl Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cert~icate of release of any lien imposed with respect 10 any tax if: (1) the liability is satisfied, salisfaction consisling of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become iegally unenforceable, EXCEPTlOI'!; Interest on Corporation Taxes is computed aller a lien is paid. SETILE.MENT.QE~UNI The "Total" coiumn (Coiumn 7) for each type of lax hsted on Ihis Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed addnions 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 delinquentlaxes due on or before December 31, 1981, interest is imposed at the following rates. e.s., F.E, C.L.. C.N.I. - 6'!;~ PER ANNUM (DUE DATE TO PAYMENT DATE) C.I.. G.R.. C.A., S.T. - 6'!;o PER ANNUM (DUE DATE TO PAYMENT DATE) S.L" N.E., G.P., M.I. .5% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.l.T" E.M.T. - 314 OF 1'1. PER MONTH OR FRACTION 5.8 U. .314 OF 1'1. PER MONTH OR FRACTION R.T.T. .6'!;. PER ANNUM lNH 8 EST. - 6'!;;' PER ANNUM L.F.T.. F.U.T. ,1'1. PER MONTH OR FRACTION M.C.R.T. ,1% PER MONTH OR FRACTION O.F.T. -18'l. PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate dally 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: DELlNOUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1I1182THRU 12fJ1/82 2~. .000548 111/83 THRU 12/31/83 16"'';' .000438 lnl84 THRU 12/31/84 11% .000301 1I1185THRU 12/31/85 13'l. .000356 '1/1186 THRU 12fJ1/86 1~. .000274 1/1/87 THRU 12/31/87 9'l'.. .000247 1I1188THAU 12131191 11% .000301 111192THRU 12131192 9'l'.. .000247 1/1I93THRU 12/31/94 7'l. .000192 1I1195THRU 12131/97 9'l'. .000247 ---Taxes that become delinquent on or before December 31,1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes thai 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 OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAIL Y INTEREST FACTOR) !,' ~ I I. ~ V ), ~\. (, /1 II :~ I' ,( , :/ '; I I I -1 v;:~:~. j ..) l,:,;,':':: ", ..\,.", n",:;, ~'.1):-::"'~~