The URL can be used to link to this page

Home My WebLink About98-04259 REVK'1S9 (1l-ll!l)IREVOOOK9) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE DEPT. 280904e HARRISBURG, PA 17128-()9.te No, q~.,-\ dSq C\-;.J) 1eC('l'\ ,r" CERTIFIED COpy OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA INTERIOR CONNECTION INC 856 OLD FORGE RD NEW CUMBERLND, PA 17070-2513 EIN: 25.1757727/000 Nolice Date: Juno 30, 1998 Nolice Number: 787.810-498-062.5 To Ihe Prothonotary of said court: Pursuanl to the laws of the Commonwoahh 01 Pennsylvania, there is herewith transmitted a certified copy 01 a lien to be entered ot record in your county. 1/lQ. C\..u\ '8.5~O R-il LoqO~1 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 2t563217 04.01-95 06.30.95 202.06 343.14 SALES 21563217 07.0,.96 09-30-96 17.31 27.43 SALES 21563217 10-01-96 12.31.96 162.42 253.72 TOTAL: 381.79 624.29 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07.10-98 The undersigned, the Secretary of Revenue (or an authorized delegate) of Ihe Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against Ihe above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES Iherein due from such taxpayer and which, after demand for paymentlhereof, remains unpaid. The amounl of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of Ihe Commonweahh of Pennsylvania upon the taxpay~r's property, real, personal, or both, as the case may be. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) June 30, 1998 DATE PART I - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLV ANIA VS INTERIOR CONNECTION INC NOTICE OF TAX LIEN filed1his dayof at m. LlENliQRIAXE.S Liens tor Corporation Taxes arise undor Section 1401 01 the Fiscal Code, 72 P.S. Section 1404, as amended. liens for Persona/Income Tax and Employer Withholding Tax arise under Section 345 ollhe Tax Relorm Code of 1971,72 P.S. Section 7345, 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 01 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). liens for Inheritance Tax and Eslate Tax arise under the Inheritance and Estate Tax Acl of 1982, Acl of December 13, 1982, P.L. 1086, No. 225 Section 1 el. seq., 72 PA. C.S.A. Seclion 1701 el. 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. Seclion 2485 _ 101 el. seq.). Liens for Stale, or Stale 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 99 01 PA Vehicie Code, (75 PA C.S. 9815). l.lEMs FOR TAXES. PEN!\L TIES AND~BEID: GENERAL INFORMATION: Corporation Tax Liens provided under Ihe Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further nOlicQ.. 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. Inheritance Tax Liens are liens on real eSlate which continue unlil lax is paid. Personallncom? T~x Emp]Qyer Withholdi':," Tax: Reallv Transler Ta~ and Use Tax Llq.uid.Euers Tax, FuellJsEll~~, Mot9LQ~r!l~r~...Boad Tax and Motorbus Tax liens are liens upon the franchises as weU as real and personal property of taxpayers, but only aftor they have been entered and dockeled 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 dale of entry of record, eLACE_OE.THEBLINU.NOIICEEOBM PLACE OF FILING: The nOlice 01 lien shaU be filed: (0) In the case of Real Proporly, in tho offico ollho ProthonolRry 01 the county in which Ihe propeny subjoclto Ihelien i. situaled and (b) In Iho case 01 Personal Propeny, whether tangiblo or intongible, in the oUice 01 the Prolhonotary 01 1he county In which lho proporty subjoctlo lion is situntod, AI.tIOMATIC_BSV.I.v.AL.O.ENQTlCUNlLEflIQB[[U)LNQTICE .GEl'IEBI\LBULS; According 10 lhe Fiscal Code, lhe Nolice of Lien Is automatically revived and does not require refiling of the Notice by the Commonweanh. Any Notice of Lion filed by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied Irom a SUbsequent judicial sale or liability with which Iho property may be charged. Exc'EeIlQl'I; The Commonwealth does not maintain priority of tax liens over any existing mortgages or fiens which are properly recorded at the time thatlhe lax lien is filed. SEE; Act of Decomber 12, 1994, P.L. 1015, No. 138. BELEASE..O.ELlEtl Subjeclto such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any tax if: {1} the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereol; or (2) the Iiabifily has become iegaUy unenlorceabie. EXCEPTION: Interest on Corporation Taxes is computed alter a lien is paid. S.mJ.EMENT OF ACCQUNI The "Tolal" column (Coiumn 7) lor each type 01 tax listed on Ihis Nolico of Lien comprises the balance of Tax Due (Column 6) plus assessed add,ions 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, lhe payment must include the lien tiling costs and accrued interest tram the interest compulation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed althe following rates. c.s.. EF., C.L.. C.N.!. - 61~ PER ANNUM IDUF. DATE TO PAYMENT DATE) C.I" G.R,. C.A., S,T. - 6,~ PER ANNUM DUE DATE TO PAYMENT DATE) B1., N.E., G.P., Mol. - 6% PER ANNUM DUE DATE TO PAYMENT DATE) P.U.A.. -1% PER MCNTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I,T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. eo u. . 3f4 OF 1% PER MONTH OR FRACTION R.T.T. .6<l.. PER ANNUM INH & EST. _~.. PER ANNUM LF,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 alllaxes that are originally due and payable on and after January 1, 1982, Ihe 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 1/1/82 THRU 12/31/82 20"1. .000548 1/1/83 THRU 12/31/83 16% .000438 111/84 THRU 12131184 11~. .000301 1/1I8STHRU 12131185 1:M.. .000356 111186 THRU 12/31/86 10% .000274 111/87 THRU 12/31/87 9% .000247 1/1/88 THRU 12/31191 11% .000301 111/92 THRU 12/31192 9'% ,000247 111/93 THRU 12131/94 7% ,000192 11l/95THRU 12131197 9% .000247 -..Taxes that become delinqlrent on or before December 31,1981 will remain a constant interest rate unlH the delinquent balance is paid off. -..Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest thai changes each calendar year. ...lnterest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELlNaUENT) X (DAILY INTEREST FACTOR)