HomeMy WebLinkAbout00-06529
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COMMONWEALTH OF PEN~~~ - G 5;) 9 uw. ,..
DEPARTMENT OF REVENUE
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BUREAU OF COMPLIANCE
DEPT. 280946
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K- TURBO TEK POWERWASH INC
5332 OXFORD DR APT 107
MECHANICSBURG PA 17055-4434
CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS <! 0 ""
CUMBERLAND COUNTY, 'Uw ...'" ~
PENNSYLVANIA92g !:ti'FJ
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~~~i~ Da~;~2~~~~~g~r024, 2000 ~~ :i;~
Notice Number' 364-773-600-091 Jl> 8 ::.r ;o~:::.;
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To the Prothonotary of said court: ~Pur~ t~e laws of the
Commonwealth of Pennsylvania, there~ hereWlh tra~itted a certified
copy of a lien to be entered of record in your county.
1 2 3 4 5 6 7
TAX TYPE ACCOUNT ID ;TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
. ElEGIN END
SALES 80628486 04-01-00 04-30-00 1 2.616,17 3,007,46
TOTAL: 2,616,17 3,007,46
FILING FEE(S): 9,00
INTEREST COMPUTATION DATE: 10-04-00
The undersigned, the Secretary ,of Revenue, (or an authorized _delegate) of the Commonwealth of Pennsylvania. certifies this to be a true and correct
copy at a lie~ against Ihe above named Iaxpayer lor unpaid TAX, INTEREST, ADDITIONS or PENAL TIES. therein due/rom such taxpayer and which,
after demand for payment thereof, retnain~unl?"id, The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a iien in lavor of the
Commonweahh of Pennsylvania upon the taxp'ayer's property, real, personal, or both, as the case may be.
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SECRETARY OF . EVENUE
(OR AUTHORIZED DELEGATE)
September 24, 2000
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
TURBO TEK POWERWASH INC
NOTICE OFTAX LIEN
filed this
day of
at
m,
LIENS FOR TAXES
Liens for 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
Section 345 of-the Tax Reform 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 6112-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 of the Fuel Use Tax Act, 72 P.S.
Section 2614.13, as amended.
Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle
Code, (75 PA, C,S, 9615),
Liens for Inheritance Tax and Estate Tax arise under the Inheritance and
Estete Tax Act of 1962, Act of December 13, 1962, PL 1066, No, 225 Section
1 et. seq" 72 PA, C.sA 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,),
Lien$ for State, 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. Seclion 7242,
Lien. for Motorbus Road Tax arise under Chapter 96 of PA Vehicle Code. (75
PA C.s, 9615),
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERALINFORMA TlON:
Coronration T a.x Liens provided under the Fiscal Code arise at the time of
settl~ment (assessment) and are liens upon the franchises and property, both
real and personal, with no further notice. 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 estate which continue until tax is paid.
Personal Income Tax Employer Withholding Tax. Rea"y Transfer Tax. Sales
and Use Tax. Liauid ,Fuels Tax Fuel ~se Tax Motor ,Carriers Road Tax,and
Motorbus Tax liens are liens upon the franchist;ls as well.'as reCl,1 and personal
property of taxpayers, but only aller they have been entered and docketed of
record by the Prothonotary of the county where such property is situated and
sh8:lI not attach to stock of goods, wares, or merchandise regularly used in the
ordmary course of business of the taxpayer. The lien has priority trom the date
of entry of record.
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PLACE OF THE RUNG NOTICE FORM
PLACE OF FlUNG: The notice of lien shall be liied: (a) In Ihe case of Real
Property, in the office of the Prothonotary of the county in which the property
subject to the lien is situated and (b) in the case of Personal Property, whether
tangible or intangible, in the office of the Prothonotary of the county in which
the property subject to lien is situated,
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE: According to the Fiscal Code. the Notice of Lien is
automatically revived and does not require refiling of the Nolice by the
Commonwaallh, Any Notice of lien liied by the COmmonwealth shall have
priority to, and be paid in full, before any other obUg;!tion, judgement, claim,
lien, or estate is satisfied from a subsequent jUdicial sale or liability with which
the property may be charged, EXCEPTION: The Commonwealth does not
maintain priority of tax liens over any existing mortgages or liens which are
properiy recorded atlhe time that the tax Uen is liied. SEE: AcI of December
12.1994, PL 1015. No,136,
RELEASE OF LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a certificate,of n:alease of any lien imposed
with respect to any tax if: (1) the liability is sati~ied,__satisfaction consisting of
payment of the amount assessed together with ali interest and costs in respect
thereof; or (2) the liability has become iegally unenforceable, EXCEPTION:
Interest on Corporation Taxes is computed atter a lien is paid.
SETTLEMENT OF ACCOUNT
The "Total" coiumn (Column 7) for each typa of tax listed on this Notice of lien
comprises the balance of Tax Due (Column 6) plus assessed additions 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 atter 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 delinquent taxes due on or before December 31,1981, interest is
imposed at the following rates.
C.5., F.F., C.L., c.,..u. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
Col., G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
B.L, N.E.. G.P., Mol. - 6% PER ANNUM (DUE, DATE TO PAYMENT DATE)
P .U.R.. - 1% PEA MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
P.I.T., E.M.T. - 3J4 OF 1'% PER MONTH OR FRACTION
5. & U. - 3/4 OF 1% PER MONTH OR FRACTION
R.T.T. - 6% PER ANNUM
lNH & EST. - 6% PER ANNUM
L.F.T., F.U.T. -1% PER MONTH OR FRACTION
M.C.R.T. -1% PER MONTH OR FAACTlON
O.F.T. -18% PER ANNUM
For all taxes that are originally due and payable on ane aller January 1. 1982,
the PA Department of Revenue will calculate- daily interest on aU 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 CAllY INTEREST FACTOR
1I1/82THRU 12131182 20% .000548
1/1/83 THRU 12131183 16% .000438
1/1JB4. THAU 12191/84 11% .000301
111/85 THRU 1213118S 13% .000356
111/86 THRU 12131/86 10% .000274
1/1/87 THRU 12131187 9% .000247
1I118STHRU 12131/91 11% .000301
111192 THRU 12/31192 9% .000247
1/1193THRU 12131/94 7% .000192
1/1/95 THRU 12131/98 9"k .000247
1/1/99 THRU 12131/99 7% .000192
111/00 THRU 12131/00 8"/0 .000219
---Taxes that become delinquent on or before December 31, 1981 will remain
a constant interest 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.
---Interest is calculated as follows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)
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