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HomeMy WebLinkAbout01-2652 FX ., ~-1~'900V~~ BUREAU t~ COMPliANCE DEPT.2B0946 HARRISBURG, PA 17128-0946 , C~4t- IDO?;7 ~ R# /11 o7Q COMMONWEALTH OF PENNSYLVANIA i~ 0\ - c2t.s'..z.- DEPARTMENT OF REVENUE -.-- J'.J-, 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 CP. N f" ~ ---\ ~::: -r1 '''-1;::::: ~'~.',l:~ ;~'2{S ~~-r\ _.1--n '~t~ O' ''-\ J>' ?i1. o o c: ".. ""' -00::' mfT1 :2:]:) :zc;: (J1 "t:.;" %",-:: !;'20 ~o ~2 ~ :!C ? -< I <..0:' :P' -> 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. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) April 23, 2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE '-~~-----~ ,~ :->;-_"~_-_",_';'r__r_?: r'-, , .. ill' - 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. I - .~.. -'--'> ~~, .,~-- '~'= ,.~^~" -.~~,~ffi." ~,', -,;-- ---'o~__""_~~,, v=>"'""il~iI'"" '1IIilr 1ii!'''' "r' 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) ."I;l~ "'r""~""', .~~~___"_, 1l',JW1l'~~"IIl'!~.~~~,*,~~~1~li"fW,,~,~~~,\""-T;""""""'''1;!'1:'1';'n"~~~-~"%i",.g;':''''''''')~j"lll'~~!f,~''''l''N''""'tI;i<~,,!''''~f'-0l~~mlf'WI1~1'~~,~L .~_ ,_ "'''''~!~'!' "0_"" T-wtt~-.p.~."--' R8fK-'300 (8-01) REVOOK10 , , 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 J 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. i [ I I I I 1 . t i I (.~ Gregory C. Fajt Secretary 01 Revenue ~a.. '=1~~ Dorothy A. T olton Director, Bureau of Compliance I I [ i F: ~ (' I , , " , i :~~, , '-^>.' ,"'= -, - ~-- I -! ,-_., "",', ~'-'-"',,', e 'iJ.,~:.;,/" "~,' ";ij""'<q 'ii":V:~~'~'tiJ.inft"~:^- -"~--f~~:r~ ''-'',~;;, '~~t 'iI':fi1~if{i~;'ll{'~~; i.j<"';"""" . ::" 1'-~. .....,L. Yo ~"-,,,-;' ,v[ ',.1 .<>...;.: "Hi - ,,~~^,""'-'.' 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