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Home My WebLink About01-0866 FX #.L PA DEPARTHENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 Ii q ()(j y:v ~4tqq4Wg I(Jt /6 752f9 :7f(J/~1f~& ulj-rc REV-159C1lAFP(5199> 1:11 ~!"_.'''\;:prc 1;1.,_./ ......', I\.JL. (.- -. " . ."'.' ,~> 'f"'1TARY 1- ; ,.. " i--;". ) i\"t\)i\i--J" ~ 01 rEB , ., tJ All 9: I \ CUtvI2I'U"iD COUNIY PEJ~:\JSYLVANIA COURT OF COMMON PLEAS OF CUMBERLAND 21 56066 3 COUNTY, PENNSYLVANIA 4-- NAME AND ADDRESS: JEFFREY A DEFRANK INDIVIDUALLY . l'-ND AS PRES OF JAD MAINTENANCE SERVICE INC 1420 WELLGATE LANE MECHANICSBURG PA 17055 - TO THE PROTHONOTARV OF SAID COURT: PlIl'suant to tile lllllS of the Conollllealth of Penn~,1van1a. thertlisMnII.ithtt'811SllittedaCllI"tififldCopyo'faUen to be entlll"e~ of re.cord in yollf' County. CERTIFIED COPY OF LIEN DATE OF CLASS OF TAX PERlotJ ASSESSMENT IDENTIFVING TAX TOTAL TAX (OR DUE DAiE) DETERMINAT.ION NUMBER OR SETTLEMENT 1 2 , 4 5 , SALES 7/1/98 TO 11/3/00 CO 99997 $451. 29 $961.74 7/31/98 9/1/98 TO 4021.26 5387.27 11/31/98 5/1/99 TO 1005.14 1293.32 5/31/99 11/1/99 TO 11.46 58.55 11/31/99 2/1/00 TO 1078.79 1436.00 2/29/00 , TOTALS $6567.94 $10479.36 INTEREST COMPUTATION DATE 3/31/01 FILING FEECS) 9.00 The undersigned. the Secretary of Revenue (or his authorized delegate) of the Commonwealth ADDITIONAL INTEREST of Pennsylvania. certifies this to be a true and correct copy of s lien against the sbove- named taxpayer fDr unpal~ tax. interest, Bdd.1Uons or "enslUes thereon due from such tBX- SETTLEMENT TOTAL payer and which. after demand for payment thereof, remeins unpeid. The amount of such un- paid tax. interest. additions or Penalties is a lien In favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real. personal, or both. as the case may be. ~a..~ SECRETARV OF REVENUE (OR AUTHORIZED DELEGATE) PART 1 .2 - c:.. c I DATE - TO BE RETAINED BY RECORDING OFFICE '~,I<IJil'I'#II\1'lI' ", T' .~ "~r' COMMONWEALTH OF PENNSYLVANIA VS A DEFRANK INDIVID AND PRES OF MATN~F.NANGF. SF.RVTGF. TNG JEFFREY AS JAD NOTICE OF TAX LIEN Filed this day of ,t m, CLERK (or Register) LIENS FOR TAXES Llsns fo~ Corporation Taxes arise under Section l~Ol of the Fiscal Code, 72 P.S. Seotion 1401, as amended. Liens for Personal Income Tax and Employer Withholding Taxes arise under Section 345 of the Tax Reform Codl of 1971. 72 P.S. SectIon 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, 72 P.S. Section 8112-C. 8S amended. liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 13 of tne FUel Use Tax Aot. 72 P.$. Section 2614.13. as amended. liens for Motor Carriers Road Tax arise under Chapter 96 of the Vehicle Code, (75 Pa. C.S.96lS). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. lee~, \~u. 22.5 3....~iun 1 ei:. 51lQ.. 74: i"a. C.$.A. Seotion 1701 et. seq. (For decedents wIth date of death prIor to Decamper 13, 1982, lIens arIse under the InherItance and Estate Tax Act of 1961, 72 P.S. SectIon 2485 - 101 et. seq.). LIens for State or Stete 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. LIens for Motorbus Road Tax arise under Chapter 98 of the PA VenlcL~ Cqd~~t1~ ~~ C.~. ~\~\. Liens for Liquid Fuels and Fuels Tax, and the tax Imposed In section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General informatIon: CorDoratIon Tax liens pro~ided under the Fiscel Code arise at the time of settlement (asseSSlllent) ,and are lIens upon the fran- chises and property. both real and personal, wIth no further no- illL. The filIns of a Notioe of lien with a oountv Protnanotary is not a reqUisIte, and the lIen remains in full force and valIdity without filing or revi~al until paid. InherItanoe Tax Liens are liens on Real Estate which continue until the tax is paid. Personal Income Tax. ~mDIOYer WithholdInA Tax. Realtv Trans- fer Tax. Sale's an'd 'Use Tax. liQuid Fuels Tax. Fuels Use Tax. Motor CarrIers Road 'Tax end Motorbus Road Tax. Oil Comoanv F~en- chise Tax. and LiQuid Fuels and Fuels Tax liens are liens upon tha franohises as well as resl and personal property of tax- payers. but only after they fia~e been entered and docketed of record by the Prothonotary of the county whare such property is situated and shall not attach to stock of goods. wares, or mer- chandIse regularly sold in the ordinary course of business Of the taxpayer. The lIen has prIority from the date of entry of record. PLACE OF FILING NOTICE FORH Place of fIlIng: The Notice of LIen shall be filed: (aJ In the case of Real Property, in the office of the Pro- thonote~y of tho county in whIch the property SUbject to the lien is situated and (b) in the case of Personal Prope~ty, whether tangible or intangIble In the office of the Prothonotary of tha county In whIoh the property subject to lIen Is sItuated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE General Rule: According to the Fiscal Code. the N~tice of Lien is automatIcally re~Ived and does not require refiling of the Notice by the Commonwealth. Any Notice of lien filed by the Commonwaalth shall ha~e priority to. and be paid In full, before any other ObligatIon, judgment, claIm. lien, or estate is sat- isfied from a subsequent jUQlelal sale or 1Iabiiity wIth which the prope~ty may be Charged. Exoeotion: The Commonwealth does not maintain priority of tax liens o~er any exIsting mortgagas or liens which are proparly recorded at the time that the tax lIen is flIed. see, Act of December 12. 1994. P.L. 1015. No. 138. RELEASE OF LIEN The Seoretary or his delegate may issua a Certificete of Release of anY lien imposed with respect to any tax if <I) the liability is satisfied, satisfaotion consisting of payment of tha amount assessed together with all interest and costs In respect thereof, or (2) the lIabilIty has bacome legally unenforceable. ExoeQtion: Interest on Corporation Taxes is computed after the lIen Is paid. CLASSES OF TAX C.S. F.F. C.l. C.N.I. C.I. G.R. P.U.R. S.T. B.L. N.E. G.P. ~~t~ C.A. p.J.f. E.M.f. (01) Capital Stock Tax (02) Foreign FranohIse Tax (03) Co~porate loans Tax (04) Corporate Net Income Tax (05) Corporetion Income tax (10) Gross ReceIpts Tax (20) PublIc Utility Realty Tax (30) Shares Tax (40) Corporate loans Tax (Banks) (50) Net EarnIngs Tax (60) Gross Premiums Tax ".1M IM,...1M \1"i'S.16"'''''M~ "'ia.... (80) Cooperativa AssocIatIons PA Income Tax (PA-40) PA Income Tax (Employer Withholding) S.& U. L.S.& U. R.T.T. IN. S EST. l.F.T. F.U.T. M.C.R.T. O.F.l. M.T. 8US L.F. & F.T. State Sales and Use Tex ~ ;::~~y S~~:~s::~ ~:: lex \'{ '( Inherltanoe and Estate Tax ~ liquid Fuels Tax (GasolIne) Fuels Use Tax (DIesel and Spacial Fuels Motor Carriers Road Tax Oil Franchise Tax 'Public TransportatIon AssIstance Fund Taxes and Fees Motorbus Road Tax Liquid Fuels and Fuels Tax I I I ~, it: ~ SETTLEMENT OF ACCOUNT ~: i f, The "TOTAL" (Column 6) for each type of tax listed on this NotIce of lien comprises the balance of tax due (Column 5) plus assessed additIons and/or penaltIes. and assessed and accrued Interest to the Interest computatIon date on the face of the ,,",otIce. c. " f; If payment or settlement cf the account Is made after the In- terest computatIon date, the payment must Inolude the lien fil- Ing costs and accrued Interest from tha 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: 1!; r r e.s. ,F.F. ,C. l. ,C.N. I. OX PO' annum (due date to pa~ment datel C. I. ,G.R. ,C.A. .S. T. OX pO' annum (dua date to pa~ment date) B.L.,N.E..G.P..M.l. OX P" annum tdue date. to ~a~ment datel P.U.R. '" '" month " fraction (due date to payment datI) P.I.T.,E.M.T. 8" of IX per month or fraction S.& U. 3/4 of IX par month or fraction R.T.T. OX per annum IN. & EST. OX per annum L.F.T.,F.U.T. '" per month " fracticn M.C.R.T. IX per month or fraction O.F.T 18X per, annum , if ~ ii ~ I . ~ I I r I I !!, i ~ I J I I For all taxes that are orIginally due and payable on and after January 1. 11&2, the P"A Department of Revenue Will calcu- late dally Interest on all tax defIciencIes using an annual In- terest rate that will vary from calender ~ear to calendar year. The applicable interest ratas are as follows. INTEREST: Interest Is calculated on a dally basis at the follow- ing rates. Delinquent Date 1/1/82 thru 12/31/82 111/83 thru 12/31/83 111/84 thru l2/31/8~ 1/1/85 thru 12/31/85 111/86 thru 12/31/86 111/87 thru 12/31/87 111/88 thru 12/31/91 111/92 thru 12/31/92 111/93 thru 12/31/~4 111195 thru 12/31/98 111/99 thru 12/31/99 111/00 thru 12/31/00 Daily Interest Factor .000548 .000438 .000301 .000356 .000274 .000247 .000301 .000247 .\)Il\)a~ .000247 .000192 .000219 Interest Rate 20X ". !IX 13' ". OX ". OX 7X OX ,. .. ---Taxes that become delInquent on or before December 31, 1981 wIll remain a constant interest rate until the delinquent balanoe Is paid In full. ---Taxes ~hat beoome delInquent on or after January I, 1982 are subject to a variable interest rate that ohanges each calendar year. ---Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQ~ENT X DAILY INTEREST FACTOR. Use thIs rate for H.C.R.T/IFTA effectIve January 1. 1996.