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Home My WebLink About98-05909 kEVK.1~' ('''~l REIIOOOKt COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* BUREAU Of= CQUPUANCE DEPl nON' HARRl98URQ PA 1712'.()t4. CERTIFIED COpy OF LIEN I\L, (1<;.;)- ,~)rIC'O\ '1') \ (~}l<_\) -1< ,1'\ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA BRINRAC EQUIPMENT 1NC 300 MULBERRY DR MECHANICSBURG, PA 17055-3140 EIN: 23,20040751()00 Nollce Dalo: October 5, 1998 Nohce Number: 150.191.398.093.0 lathe Prothonotary of said coun: Pursuant to the laws 01 the Commonwea~h of Pennsylvania, there is herewith transmitted a cenilied copy ot a hon 10 be enterod 01 recold In your county. 11'((,00 J C~.L.t:\ :)~q1c) K~ '1 :l~h'> \ 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 12892121 04.01.95 06,30.95 838,69 1,725.83 EMPL 12892121 0].01.95 09.30-95 892.98 1,817.26 EMPL 12892121 10.01.95 12.31.95 851.62 1,713.32 TOTAL: 2.583,29 5.256.41 FiLiNG FEE(S): 9,00 ') -, , ',.J " 'il C.: --1 .< INTEREST COMPUTATION DATE: 10.15.98 The undersigned, the Secretary 01 Revenue (or an authorized delegato) olthe Commonweallh of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer lor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand lor payment thereof, remains unpaid. The amount 01 such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonweatth of Pennsylvania upon the taxpayer's propeny, real, personal, or both, as the case may be. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) October 5. 1998 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS OnlNRAG EQU'PMENT INC NOTICE OF TAX LIEN liledlhis d.1V 01 at m. LIENS FOR TAXES Uens 'Ot 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 ansa under Sedion 345 of lhe Tax Relorm Code 01 1971, 72 P.S. Section 7345. as amended. Wens lor Realty Transfer TaK arise under Sechon 1112-C at tho Tax Relorm Code of 1971, 72 P.S. Section 8112.C. as amended. Uens for liquid Fuels Tax arise under Sochon 13 of the Liquid Fuels Tax Act. 72 P.S. Section 2611.M, as amended. liens lor Fuel Use Tax arise under SectIon 1301 the Fuel Use Tax Act. 72 P.S. Section 2614.13, as amended. liens lor Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 Pol. C.S. 9615). Uens lor Inheritance Tax and Estate Tax arise under lhe Inheritance and Estate Tax Acl 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.). Uens for Slate. or State 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). LlrnliQRIl\llE.S-'-"'ENAkTIJOSJ~NPJrnE.BE.$I GENERAL INFORMATION: C..QlR.Q..[ation Tax Li!lil.S provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, wi1b..nQ.Jj,jI1h~ The filing 01 a Notice 01 Lien with a county Prothonotary is not a requisite. and the lien remains in full force and validity without filing 01 revival until paid. Inher~ance Tax Liens are liens on real estate which continue until tax is paid. Personal Income TM.....Em~er Withholdi.o9...Iax....ReJ;illy_lmn$lll.lax.....S~ and Use Tax Liauid Fu~~QLUse Tax MolQLCarriers RQl\.cL]jl,!.Jffid Motorbus T~ 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 where such propeny is situated and shall not attach to stock 01 goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry 01 record. PLACE or THE FILING NOTICE FORM PLACE or fiLING 1hff nOI,Ur 01 lIen shall bn fIled: (alln th. cafOO 01 Real Properly, In lhfJ ollluJ 01 iliff Prc>lhonollllry ollhff counly 10 whIch tho property WUltfCllO H~ hen l~ tollualed I1lld (b) In the t;459 ot Personal Property. whelher I.lllgtblfl or Inlang1blv. mllltr O"tC., Of lhe Prothonotary 01 tho county'" whtch thu properly sub1ec1lo lIen I!' !Ollualltd AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF.NOTICE GENERAL RULE, According to thff F,sr..,1 Codo, lhe Notice of Lien is ;lulomallcally IOVIVOcJ anti (Joet. not reqUire roflhng 01 the Notice by the Commonwoa~h. Any NOIICt' o! L:on hied by Ihe CommonweAhh !hall have prlOflty to. and bo paid m lull, belo,p any other obhgalion, Judgement, claIm, hen. or eslaUf IS satl5lled hom ft subseqIJent/udlclal sale 0' hablllty With which 1M ptoperty may bo chargerJ. EXCEF.'IIQN; The Commonw.ahh does not malnlaln pnorlly 01 lax hens over any eXisting mortgages or hens which are properly recorded atlhe tIme that the lax lien IS Wed. SEE; Acl 01 December 12.1994. P.L. 1015, No. 138, RELEASEOf.LIEN Sublect to such regulatIOn as the Secretary or hiS delegale may prescribe, the Secrelary or hiS delegato may ISSue a certdlcate 01 release of any lien imposed With ,espec110 any tal~: (1) lhe liability IS satished. satisfaction consisting 01 payment of the amount aS50ssod together with all interest and costs in ,espect thereat; or (2) tho habillly ha:; become legally unenforceable, EXCffI101t Interest on Corporallon Tales IS computed aller a lien IS paid. SETTLEMENT.O.EACc,o.utrr The .Total" column (Column 7) lor each type of tax listed on this Notice of Lien comprises the balance 01 Tax Due (Column 6) plus assassed additions andlor penalties, and assessed and accrued interest up 10 the interest computation date on the lace ollhis notice. II payment or seltlement 01 account is made aher the interest compulation date, the payment musl include the lien llhng costs and accrued interest from 1he 'nlerest computation dale to and through the payment dale. For any delinquentlaxes due on or before December 31, 1981, interest is Im~sed atlhe following rates. C 5. F F.. Cl.. C N I .~.. PER ANNUM (DUE DATE TO PAYMENT DATE) CI.. GR. CA. 5T .~" PER ANNUM (DUE DATE TO PAYMENT DATE) BL. NE-.GP" fA r '6'".. PER"'~UM (DUE DATE TO PAYMENT DATE) PUR .1"- PER MONTH OR FRACTrON (OUE DATE TO PAYMENT DATE) PI T_. E-MT . :1'4 OF I'!. PER MONTH OR FRACTION 5 au. 314 OF ,.,. PER MONTH OR FRACTION ATT '6"!. PEA ANNUM INH a EST '6"',., PER ANNUM lFT .F.UT .1,,-PERMONTHORFRACTION MCR r .1'1. PER MONTH OR FRACTION OFT . lll"~. PER ANNUM For all taxes that are originally due and payable on and alter January 1, 1982, the PA Department 01 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 lNrEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/3MI2 20"40 .000$48 1/1I8:JTHRU 12/31/83 1~ 000438 111184 THAU 12f.J1f8.t 110,;, 000301 111185THRU 12/31/85 1:n. .000356 111186 THAU 12!31/86 1~ .0002704 111187 THAU 12131/87 ~ 0002047 11118BTHRU 12!3MII 110,;, .000301 111192THAU 12131/92 ~ .0002047 11119:1THRU 12/31194 7"... .000192 111195 THAU 12/31197 9'% .COO247 --Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid 011. -.Taxes that become delinquent on or aller January 1, 1982 are subject to a variable interest that changes each calendar year. --Interest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELlNGUENT) X (PAIL Y INTEREST FACTOR)