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REVK-300 (B-01) REVOOK10
BUREAU OF COMPLIANCE
DEPT. 2B0948
HARRISBURG, PA 1712B-094B
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
AUTHORITY TO SATISFY
NOVCO SUPPLY INC
629 W MAIN ST
MECHANICSBURG PA 17D55-32~6
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER: 00-8653CIVIL
DATE FILED: December 18, 2000
EIN: 23-2027389/000
NOTICE NUMBER: 585-393-805-070-5
To the Prothonotary of CUMBERLAND County:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the
above captioned Lien/Judgment note should be removed from the records thereof.
AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and
empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually , to
all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient
warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of
Pennsylvania, this 05 day of July, 2005.
(. ait
Gregory C. Fajt
Secretary of Revenue
Keith J. Richardson
Director, Bureau of Compliance
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REVK.159 (9-95) REVOOOK9
COMMONWEALTH OF PENNSYL 1\1100- "8 G53
DEPARTMENT OF REVENUE
BUREAU OF COMPLIANCE
DEPT. 280946
HARRISBURG, PA 17128-0946
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NOVCO SUPPLY INC
629 W MAIN ST
MECHANICSBURG PA l7055-3246
i~'jL:':'.D--f)~F1CE
CERTIFIED COPY OF LIEN o~n:': ",',:,TH()!,JOTARY
_flon'c 18 ',j" 9' 21
COURT OF COMMON PLEAS'Gf'-'r. ' ;;I!'" .
CUMBERLAND COUNTY,
PENNSYLVANIA
C""S"'[:" "',d', I~OUt,,1Y
Ur,,~ 1:=1 ,Lhl "'~ \.J 'It
PENNSYLV,ANIA
EIN: 23-20273891000
Notice Date: December 13, 2000
Notice Number: 327-477-300-120-8
To the Prothonotary of said court Pursuant to the laws of the
Commonwe-alth of Pennsylvania, there is herewith transmitted 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
BEGIN END
SALES 2111$095 03-01-00 03-31-00 1 3,791.37 5,285.57
SALES 21119095 05-01-00 05,31-00 1 5,489.39 7,579.39
TOTAL: 9,280.76 12,864,96
FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 12-23-00
The undersigned, the Secretary of Revenu~ (or ,an authorized delegate) of 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 PE;NAL TIES therein due Irom such taxpayer and which,
after demand for paymentthereol, remains unpaid, The amount of such unpaidTAX, INTE;REST, ADDITIONS or PENALTIES is a lien in favor of the
Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be,
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
December 13, 2000
DATE
PART 1 - TO BE RETAINe;D BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
NOVCO SUPPLY INC
NOTICE OF TAX LIEN
filed this
day of
at
m.
LIENS FORTAXES
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.S. Section 1404, asamendecJ.
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 PB. Seotion 8112-C, as amended.
Liens for Liquid FU13lsTax arise und_er Section 13 of the Liquid Fuels Tax Act,
72 P.S. Seotion 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
Estate TaxAot of 1982, Aot of Oecember 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 De(~ember 13, 1982, liens arise under the Inheritance and Estate
TaxAot 011961, 72 P.S. Seotion 2485 -101 et. seq.).
Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and
Public Transportation Assistance Fund Taxes and Fees arise under Section
242, Aot of March 4, 1971, No.2 as amended, 72 P.S. Seotion 7242.
Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815).
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATiON:
Commation Tax Liens provided under the Fiscal Code arise at the time of
settlement (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 Wnhholdin9 Tax Reaity Transfer Tax. Saies
and Use Tax liquid, Fuels Tax: - Fuel Use Tax Motor Carriers Road Tax and
Motorbus Tax liens_are liens upon the franchises as well as real arid personal
property 01 taxpayers, but only after they have been entered and docketed 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 01 business of the taxpayer. The lien has priority from the date
of entry of record.
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PLACE OF THE FILING NOTICE FORM
PLACE OF FILING: The notice of lien shail be filed: (a) In the case of Real
Property, in the office of the Prothonotary of the county in which the property
subject to the lien is snuated and (b) in the case of Personal Property, whether
tangible or intangible, in the office 01 the Prothonotary 01 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 Notice by the
Commonwealth. Any Notice of Lien liled by the Commonwealth shall have
priority to, and be paid in full, before any other obligation, 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
properly recorded at the time that the tax lien is liied. SEE: Aot 01 December
12,1994, P.L.l015, No. 138.
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 release of any lien imposed
with respect to any tax jf: (1) the liability is satisfied, satisfaction consisting of
payment of the amount assessed together with aU interest and costs in respect
thereof; or (2) the liability has become iegally unenforceabie. EXCEPTION:
Interest on Corporation Taxes is computed after a lien is paid.
SETTLEMENT OF ACCOUNT
The "Total" column (Column 7) for each type of tax listed on this Notice olLien
comprises the balance of Tax Due (Column 6) plus assessed additions andlor
penalties, and assessed and accrued interest up to the interest computation
date on the face of this notice,
If payment or settlement at-account is made after 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 Deoember 31, 1981, interest is
imposed at the following rates.
C.S., F.F., C.L, C.N.!. - 6'%. PER ANNUM (DUE DATE TO PAYMENT DATE)
C.I., G.R., C.A., s.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
B.L. N.E.. G.P., M.L *6% PER ANNUM (DUE DATE TO PAYMENT DATE)
P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION
s. & u. - 3/4 OF 1% PER MONTH OR FRACTION
R.T.T. * 6% PER ANNUM
INH & EST. * eo.4 PER ANNUM
LF.T., F.U.T. - 1% -PER MONTH OR FRACTION
M.O.R.T. -1% PER MONTH OR FRACTION
O.F.T. -18% PER ANNUM
For all taxes that are originally due and payable on and after January 1, 1982,
the 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
111/82THRU 12131/82 20% .000548
1/1/83THRU12131/83 16% .000438
1/1/84 THRU 12/31/84 11% .000301
1/1/85 THRU 12/31/85 13% .000356
1f1/S6 THRU 12131186 10% .000274
1/1/87 THRU 12131/87 9% .000247
1/1/88 THRU 12131191 11% .000301
111/92THRU 12131192 9'% .000247
1/1/93 THRU 12/31/94 7% .000192
1/1/95 THRU 12131/98 9% .000247
111/99 THRU 12131199 7% .000192
1/1/00 THRU 12131/00 8%. .000219
h_ Taxes that become delinquent on or before December 31, 1981 will remain
a constant interest rate until the delinquent balance is paid off.
mTaxes that become delinquent 'on or after January 1, 1982 are subject to a
variable interest that changes each calendar year.
mlnterest is calculated as follows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)
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