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HomeMy WebLinkAbout98-05837 "'VK.I~I fl.') AIiVOOl'>>.. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* IUnlAU OfcourLlAtlCr D5PT UONt HARRl98UM PA 11I1IONI (1\.... CERTIFIED COPY OF LIEN q'6 - 5~F:O COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA (, 'l' >~ T~' ( (Y I , , NOVCO SUPPLY INC 629 W MAIN S1 MECHANICSBURG, PA EIN: 23.20273891000 Noll~ Delle. Seplamb(H 21. 1990 Nollce Number: 146.825.196.091.6 17055-3246 To the Ptothonolary of said court: Pursuanl to the laws of the Commonweahh of Pennsylvania, thero is herewith transmillod a certified copy 01 a lion 10 be entered 01 record in your county. 1 2 3 TAX TYPE ACCOUNT ID TAX PERIOD BEGIN EMPL 12990677 01,01,98 EMPL 12990677 04,01,98 c U lot S lc'f.:iJ "/ 6 TAX DUE i~ r\ '1 :)'l(.)~ $'=l.lv pd 5 EVENT NUMBER 7 TOTAL DUE 4 TAX PERIOD END 03.31.98 06.30.98 0.00 0.00 0.00 TOTAL: FILING FEE(S): rO-., " -) ,., , , :-.) ") '" , I , " " ;--, '-'~ , . C) :o~: c> , '...J i- ~1 .. , .., 'j ~J '" --<. INTEREST COMPUTATION DATE: 10,01,98 The undersignod, the Secretary 01 Revenue (or an authorized delegate) 01 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 therein due lrom such taxpayer and which, after demand lor payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonweahh of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a..~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) September 21,1998 DATE PART 1 ,TO BE RETAINED BY RECORDING OFFICE 107.11 206.60 312.71 9.00 COMMONWEALTH OF PENNSYLVANIA VS NOVCOSUPPl Y INC NOTICE OF TAX LIEN liIedthis day 01 al m. LIEHS.EQRJ".AXES Uens lor Corporation Taxes arise under Section 1401 ollhe Fiscal Code. 72 P.S. Section 1404, as amended. Uens for Personal Income Tax and Employer Withholding Tax arise under Section 345 ot the 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 Retorm 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, 85 amended. liens lor Fuel Use Tax arise under Section 13 ollho Fuel Use Tax Acl, 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 lor Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982. Act 01 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 01 death prior to December 13, 1982,Iiens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 - 101 e.. seq.). Liens lor State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242. Act 01 March 4, 1971. No.2 as amended. 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 01 PA Vehicle Code. (75 PA C.S. 9815). LIENS FOR TAXES PENALT~..ANllJNIallli GENERAL INFORMATION: Corooration Tax Lie.m provided under the Fiscal Code arise at the time of settlement (assessment) and are hens upon the Iranchises and property. both real and personal, ~ The filing 01 a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in fulllorce and validity without filing 01 revival until paid. lnhmitance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax Emolover Withholdina Tax RealtU1.ans~t.Iax..-S.S,lJes. and Use Tax Liauid Fuels Tax Fuel Use Tax Motor Q..a.r.ilil~~9.Dd Motorbus Tax liens are liens upon the 1ranchises as well as real and personal property of taxpayers, but only alter they have been entered and docketed 01 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 cour!;;e of business of the taxpayer. The lien has priority trom the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACe. or riLING. lilt, nollCU olllttn stIlI! bfJ Med (a) In the case 01 Real Ploportv, In tha olhctf 01 tho Prothonot.:.ry otlhe county In whdlthe property !>ublftct 10 tho hon 15 sltualed and (b) In lhf:l caso 01 Personal Property. whethor liH10lbllf 01 lnlar~llblo. 10 IhQ OftlCO 01 tho ProlhonDlary ollhe county 10 which lho pl'OpfH1Y sublecl to lion IS SIlualfld. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY Of NOTICE GENERAL RULL Accordmg 10 the Fiscal Codo, the NotIce 01 lion IS automahCOllly revIved and does nol reqUITe Utl~lI.y 01 Ihe Nolice by tho Commonwoa~h. Any NotICe 01 LIon hied by the Commonwealth shall have priority 10. and be paid to full, helore any olher oblIgation, judgement, claim. hen. or est ale IS salislled Irom a subsequent ludlclal sale or habhty with which tho property may be charged. EXCEPTION; The Commonweahh does nol maintain pllorlty 01 tax hens over any eXIsting mortgages or hens which are properly recorded allhe tIme thallhe tax hen IS hIed. SEE.: Act at December 12.1994. P.L 1015. No. 138. RELEASEOI'.LIEN Subject 10 such regulatIOn as the Secrelary or hiS delegale may presCtibe. the Secrelary or hiS delegale may issue a cerWcate 01 release 01 any lien imposed wrlh rasped to any tax n: (1) the lIabilrlY IS satlshed, satisfactIon consisting of paymont of the amount assessed logether with all interest and costs in respect lhorool; or (2) lhe habihly has become legaUy unenforceable. EXCEPTION: Inlerest on Corporation Taxes is computed after a lien is paid. SrnLEMENIJ1UC.C.OJlKr The -Tolal" column (Column 7) for each type of tax listed on this Notice ot Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties. and assessed and accrued interest up to th& interest computation dale on the face of this notice. It payment or selllemenl of account is made aller the interest computation date. the payment must include the lien filing cosls and accrued interest trom the interest computation dale to and through lhe payment date. For any delinquent taxes due on or belore Dacember 31, 1981. interest Is imJX)sed at the following rates. CS" F.F.. C.L. CNI. .~" PER A~UM (DUE DATE TO PAYMENT DATE) Cl.. G R. CA.. S.T .~" PERA~UM(DUEDATETOPAYMENTDATE) B L... N.E.. GP.. M.l - ~ PER ANNUM (DUE DATE TO PAYMENT DATE) P ,UR, . 1.... PER MONTH OR FRACTICN (DUE DATE TO PAYMENT DATE) PH.. E.M.T. -314 OF 1.... PER MONTH OR FRACllON S, & U .314 OF 1'- PER MONTH OR rnACTION RT ,1 .6".. PER ANNUM INH & EST -~" PER ANNUM LF.T.. F,U.T. -1" PER MONTH OR FRACTION M,C,R.T. .10,. PER MONTH OR FRACTIOO OF.T '1~" PER ANNUM For all taxes 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 lmEREST FACTOR II1Itl2THRU 12131/82 2t)'l;, .()OO5.C8 111183 THRU 12131/83 16'lO .000438 111184 THRt; 12131/84 ,,% .000301 ln1~ THRU 12131~ 13% .0003~ 1fl/86 THRU 12/31/86 10"J0 .000274 1/1187 THRU 12/31/87 9% .000247 1I1188THRU 12/31191 11," .000301 111192THRU 12/31192 9% .000247 1I1193THRU 12r.11I94 7% .000192 111195 THRU 12/31197 9% .000247 --Taxes that become delinquent on or before December 31.1981 will remain a constant intere~1 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. -.Inlerest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT] X (DAILY INTEREST FACTOR) :$ z ~ (/) ~ ~ Z ..J Z D. W Z D. 0 ~ :Ii :IE :Ii z ::J It: 0 0 w U U .... ... 0 ~ ::J 0 U W :I: .... 2: ci z ';0, ~ ~\.J . ('-. -. ~ 'J ~ 0<( z ~ >- (/) z z W D. ... o :I: :i ~ ~ z o :Ii :Ii o u W ::J Z W > W It: ... o .... z w :Ii ~ 0<( D. W C :> q CP ---, \'~ ~U 9--- ( . ~ ..., ( ,.., C) .. , w, ..q ~--: 'rJ ;~11;n I -n;n --.J .,,? . ) '. f() ::~ " '.,., ,. -1.-' (.~.) :;ill :~ ~..J 0:> -< >- ... (/) ~ (/) o .... ~ ii: o :I: .... ::J 0<( r ~ ~ o f C!) <fJ