HomeMy WebLinkAbout01-2652 FX
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BUREAU t~ COMPliANCE
DEPT.2B0946
HARRISBURG, PA 17128-0946
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COMMONWEALTH OF PENNSYLVANIA i~ 0\ - c2t.s'..z.-
DEPARTMENT OF REVENUE
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CERTIFIED COPY OF LIEN
COU RT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
TROSTLE MASONRY CONTRACTORS INC
122 E PORTLAND ST
MECHANICSBURG PA 17055-3351
EIN: 25-1851816/000
Notice Date: April 23, 2001
Notice Number: 540-585-00 t -041-8
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 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 90461448 10-01-00 12-31-00 1 2,063.45 2,658.53
TOTAL: 2,063.45 2,658,53
FILING FEE(S): 9.00
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INTEREST COMPUTATION DATE: 05-03-01
The undersigned, the Secretary of Revenue (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 PENALTIES theteln due from such taxpayer and which,
after demand for paymenlthereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the
Commonwea~h 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)
April 23, 2001
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
TROSTLE MASONRY CONTRACTORS INC
NOTICE Of TAX LIEN
filed this
day of
at
m.
LIENS FOR TAXES
Liens for Corporation Taxes arise und@rSection 1401 of the Fiscal Code, 72
P.B. 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 2611-M, as amended.
Liens for Fuel Use Tax arise under Section 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 e1. seq., 72 PA. C.S.A. Section 1701 e1. 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 e1. seq.).
Liens for State, or $tate 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 T AXES, PENALTIES AND INTEREST
GENERAL INFORMATION:
Corporation 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 noticlt.. 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 Emplover WithhDlding Tax. Realty Transfer Tax. Sales
and Use Tax. Liauid Fuels Tax Fuelllse Tax. Motor Carriers Road Tax and
Motorbus Tax liens are liens upon the franchises as well as real and personal
property of taxpayers, but only after they have been entered and docketed of
recor9 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 taxpa.yer. 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 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 Fiscal Code, the Notice of Lien is
automatically revived and does not require refiHng of the Notice by the
Commonwealth. Any Notice of Lien filed 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 Commonweailh 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.
RElEASE OF LIEN
Subject to such regulation as the SecrEltary 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 all interest and costs in respect
thereof; or (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 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 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 December 31, 1981, interest is
imposed at the following rates.
C.S., F.F., C.L., C.N.1. - 6% PER ANNUM (OUE DATE TO PAYMENT DATE)
C.I., G.R., CA, S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
B.l., N.E., G.P., M.I. -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. - 6'% PER ANNUM
L.F.T., F.U.T. -1% PER MONTH OR FRACTION
M.C.R.T. -1% PER MONTH C>R FRACTION
O.ET. -1B%PERANNUM
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:
DEUNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
l!1/82THRU 12/31/82 20'"% .000548
1I11B3THRU 12131183 1E>'% .000438
111184 THRU 12/31/84 1,% .000301
1/1185 THRU 12/31185 1,1% 000356
l/1/B6THRU 12131186 10% .000274
1/1187 THRU 12131187 9% .000247
1/1/8BTHRU 12131191 11% .000301
111192 THRU 12131192 9'% .000247
1/1193THRU 12/31/94 7% .000192
1/1/95 THRU 12/31/98 g%, .000247
1/1/99 THRU 12/31199 7'% .000192
1/1100 THRU 12/31/00 8"% .000219
1/1101 THRU 12131/01 9% .000247
---Taxes that become delinquent on or before December 31, 1981 will remain
a constant interest rate until the delinquent balance is paid off.
_d Taxes that become delinquent on or after January 1, 1982 are subject to a
variable interest that changes each calElndar year.
---Interest is calculated as follows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DEUNQUEN1) X (DAILY INTEREST FACTOR)
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BUREAU OF COMPLIANCE
DEPT. 280948
HARRISBURG, PA 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
AUTHORITY TO SATISFY
TROSTLE MASONRY CONTRACTORS INC
122 E PORTLAND ST
MECHANICSBURG PA 17D55-3351
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
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DOCKET NUMBER: 01-2652
DATE FILED: May 3, 2001
EIN: 25.1851816/000
NOTICE NUMBER: 632-954-803"()42.1
To the Prothonotary 01 CUMBERLAND County:
The Commonwealth 01 Pennsylvania, Department 01 Revenue, the Plaintiff in the above action, acknowledges that the
above captioned Lien/Judgment note should be removed Irom the records thereol.
AND you, the Prothonotary 01 said Court, upon receipt by you of your costs 01 s~lisfaction are hereby authorized and
empowered, in the name and stead 01 the Plaintiff, to enter lull satislaction upon the record aslully and effectually, to
all intents and purposes, as we could were we present in person to do so; and lor doing so, this shall be sufficient
warrant 01 authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal 01 the Department 01 Revenue, Commonwealth 01
Pennsylvania, this 21 day 01 April, 2003.
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Gregory C. Fajt
Secretary 01 Revenue
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Dorothy A. T olton
Director, Bureau of Compliance
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