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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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IUnlAU OfcourLlAtlCr
D5PT UONt
HARRl98UM PA 11I1IONI
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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):
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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)
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