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Home My WebLink About00-08712 REVK..159 {9-95) REVOOOK9 COMMONWEALTH OF PENNSYLV IA O{) -737/:2 DEPARTMENT OF REVENUE BUREAU OF COMPUANCE DEPT. 280946 HARRISBURG, PA 17128..(l946 $9. GOtt CK%987Jj- ~ IO:J3~& GEIDELS ELECTRIC HEATINGINC 178 RED TANK RD BOILING SPRGS PA CERTIFIED COPY OF LIEN 0 C,I ,~, ,--..J C C) --t'... -7 ;::-:.1 :':S,. -oeD '-""1 COU RT OF COMMON PLEAS !':WI; ('-) ~) CUMBERLAND COUNTY, Vi t;- C:,..' PENNSYLVANIA -<:< r:::c: ---c. '- , PLUMBING & EIN: 25-1826408/000 PC ~(";j (..';. Notice Date: December 16, 2000 >c. r:--? ~I~ Notice Number: 527-610-600-121-1 ~ ::> -< 0) ~ 17007-9508 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth 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 EMPL 90482581 04-01-99 06-30-99 1 201.59 374,57 EMPL 90482581 07-01-99 09-30-99 1 90.08 165.80 TOTAL: 291.67 540,37 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 12-26-00 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pe,nnsylvania, 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 from such taxpayer and which, after demand for payment thereof, remains unpaid, The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the ease may be. ~a..~ SECRETARY OF EVENUE . (OR AUTHORiZED DELEGATE) December 16, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE , i.~~~";';ib,'1'""", ",--<"",~,""""",_':&iiii.litllOllli',~iliiIi~...~ifliH~'(;'BMb'!Ji~l~"'#-"'d",jf;,..,-",,,i"*,,',,,d~~~",,~ljjiaij;,hllllllllit~'ii!i~W"'" - COMMONWEALTH OF PENNSYLVANIA VS GEIDELS ELECTRIC PLUMBING & HEATINGINC NOTICE OF TAX 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 arisB--uRder Section 1112-C of the tax Reform Code of 1971,72 P,S, Secfion 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, as amended, Liens for Fuel Use Tax arise under S$ction 13 of the Fuel Use Tax Act, 72 P.B. 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 Tax Act 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 wtth date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.s.Section248$-tOl 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, Acf of March 4, 1971, No, 2 as amended, 72 P.S, Section 7242, Liens for Motorbus Road Tax arise ut'1der Chapter 98 of PA Vehicle Code, (75 PA C.S, 9815). LIENS FOR TAXES. PE'NAL TIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessm,ent) 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. Personallncom~, T~x Employer Witliholdina Tax Realtv Transfer Tax Sales and Use Tax LIqUId Fuels Tax. Fuel 'Use Tax Motor Carriers Road Tax and Motorbus Tax liens are liens upon th6 franchises as well as ~eaLand personal property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the cOlJnty -where such property is situated and shCi;1I not attach to sto~k of goods, wares, or merchandise regularly used in the ordinary course of bUSiness of the ta)(payer. The lien has priority from the date of entry of record. i!I!l~""~~~ PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall 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 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 Fis"".! Code, the Notice of'Lien is automatically revived and does not require refiling' of the" Notice by the Commonweanh. Any Notice of Lien filed 'by th~ -e()mmonweanh shall have priority to, and be paid in full. before- any other obligation, judge:ment, claim, lien, or estate is satisfied from a subsequent .jueiciaJ saJe or liability with which the property may be charged, EXCEPTION: The Commonwea~h does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded a1the time that the tax lien is filed. SEE: Act of December 12,1994, P.L. 1015, 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 if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with aU ,interest and costs in respect thereaf; cr (2) the liability has become legally unenforceable, EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The 'Total" column (Column 7) for each type of fax 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 at ac;co1;lnt i~ made after the interest computation date, the payment must include the lien filing costs and accrue'd inte'rest 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.8., F.F., C.L.,C.N,1. -6% PER ANNUM (DUEDATETO PAYMENT DATE) C,I., G.R., CA. S.T, - 6% PER ANNUM (DUE OATE TO PAYMENT DATE) B.L., N.E., G.P., M.1. .6<'./0 PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R. .1% PER MONTH OR FRACTION {DUE VArETO PAYMENT DATE} P.I.T.. E.M.I. .314 OF 1% PER-MONTH OR FRACTION s. & u. - 3/4 OF 1% PER MONTH OR FRACTION R.T,T. -6<'./o-PERANNUM INH & EST, .6% PER ANNUM LET.. F.U.I. -1% PER MONTH OR FRACTION M.C.R.T. .1% PER MONTH OR FRACTION O.F.T. .18<'10 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 1/1/82 THRU 12131182 20% .000548 1/1/83 THRU 12131183 16'% .000438 1/1/84 THRU 12/31184 11% .000301 1/1/85 THRU 12131/85 13% .000356 1/1186 THRU 12131186 10'% .000274 1/1/87 THRU 12131187 9% .000247 1f1188THRU 12/31/91 11% .000301 1/1/92 THRU 12131/92 9% .000247 1/1/93 THRU 12131/94 7% .000192 1/1/95 THRU 12131/98 9% .000247 1/1/99 THRU 12131199 7% ,000192 1/1/00 THRU 12131100 8% .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 orafter January 1 , 1.982 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)