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Home My WebLink About01-5893P~VK-159 (6-01) REV000~ BUREAU OF COMPUN~CE DEPT. 280948 H~RRISBURG, PA 1712~-o948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF MEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA KEYSTONE SIGN SYSTEHS [NC 5215 SIHPSON FERRY RD HECHANICSBURG PA 17055-$500 EIN: 25-1773058/000 Notice Date: September 18, 2001 Notice Number: 774-027.001-091-3 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 TAX TYPE ACCOUNT iD TAX TAX PERIOD PERIOD BEGIN END 18237883 01-01-01 03-31-01 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 886.36 1,194,42 TOTAL: 886.36 1,194,42 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 0g-28-01 The undersigned, the Secretary of Revenue (or an autho[ised deli~g..r~EOsf.~h.~D~ln~T~E°l~.~p~sYl~'~en;ea nc~ufl~}~r~tmhisSutc°h tb~axap~;eeraannddC~.t~ ce.y °'aN ~Z~t~g:o?.~'i.~pu.';i,~r ~g~o'~'ol slh un~id TAX. ,NT~R~*T. ^DD,T,ON~ or PEN^.T,ES is a,.n in ,avo~ o, ~. after dem --- , .............. ro,,~m, real, nersonal, or both, as the case may be. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 18.2001 DATE COMMONWEALTH OF PENNSYLVANIA VS KEYSTONE SIGN SYSTEMS INC filed this NOTICE OF TAX LIEN at day of 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 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 261 l-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 cf 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 with date of death prior to December 13, 1982, liens ar se under the nhedtance and Estate Tax Act of 196 , 72 P.S. Section 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, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 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: Corporation Tax Lierr~ provided under the Fiscal Code arise at the time of seftlement (assessment) and are liens upon the franchises and property, beth real and..be~Sonal, w~J3J32J~t~ The filing of a Notice of Lien with a county I"rotnonotary is no a requisite, and the lien rema ns n full force and va dity without filing of reviver unt pa d. Inheritance Tax Lieq~ are liens on real estate which continue until tax is paid. Personal Income Tax. Emolover Withholding Tax. Realiv Transfer Tax. Rah and Use Tax. Liauid Fuels Tax. Fuel Use Tax. Motor Carriem Road Tax &q,; Motorbus Ta= liens are liens upon the franchises as well as rear and pemonal property of 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 of business of the taxpayer. The lien has priority from the date of entry of record. ~LACE OFTHE FILING NOTICE FOR" PLACE OF FILING: The notce of lien sha~l be filed: (a~ In the case of Real Pro.party, in th? off. ic~ of the Prothonotary of the county In which the procerty raUnboJ~eb~tet~hine~li~n~i~i~s,t:u_a!? an..~ (b)!r~.the_cas. e of Personal Property, wh~ther - o.-.-, ,,, me omce o! rna t-'rcthonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOT,C_: .GENEP~L RULE; According to the Fiscal Code, the Notise of Lien is automahcefly revived and does not require raffling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonweatth shall have priority to and be pa d n full, before any other ob{igafion, udgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged .E~ 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 filed. SEE Act of December 12, 1994, P.L. 1015, No. 138. 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 liabitity is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the Iiab ~y has become legally unenforceable. ~ Interest on Corporation Taxes is computed after a lien is paid. T he "Total column (Column 7) for each type of tax listed on this Notice of Lien comprises the belenca 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 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 data. For any delinquent taxes due on or before December 31, 1991, interest is imposed at the following rates. C.$, F.F., C.L.C.N.I. - 8% PER ANNUM (DUE DATE TO PA'tM I~rT DATE) C.I.. G.R., C.A.: $.T, - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L, N.E., G.P., M.L - 6% PER ANNUM (DUE DATE TO PA'tM ENT DATE) For ell taxes that are crioinally due and payable cn and after ,January 1, 1962, the PA Department of Revenue will calculate daily interest on all tax deficlenc~as using an annual interest rate that will very from calendar year. Interest is calculated on a daily basis at the following rates: ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate untit 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) REVKo300 (8-01) REV00K10 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. KEYSTONE SIGN SYSTEHS 5215 SIMPSON FERRY RD NECHANICSBURG PA ~7055-3500 AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 01-5893 DATE FILED: October 11,2001 EIN: 25-1773055/000 NOTICE NUMBER: 818-704-604-031-1 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, ~3 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 11 day of March, 2004. Gregory C. Fait Secretary of Revenue Keith J. Richardson Director, Bureau of Compliance