HomeMy WebLinkAbout01-05893
REVK-159 (6-01) F1EVOOOK9
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
ll..c 01- 5 YC;3 (J.;;J ( L<--
CERTIFIED COPY OF LIEN
BUREAU OF COMPLIANCE
DEPT. 280948
HARRISBURG, PA 17128-0948
fJ~ fl'q,oo U/
tk.-'" 10 y;rf
Ru.- 4 1/7 {QO
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
KEYSTONE SIGN SYSTEMS INC
5215 SIMPSON FERRY RD
MECHANICSBURG PA 17055-3500
EIN: 25-1773055/000
Notice Date: September la, 2001
Notice Number: 774-027-001-091-3
To the P,othonota,y ot said court: Pursuant to the laws ot 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 1 a237aa3 I 01-01-01 03-31-01 1 aa6.36 1,194.42
TOTAL: aa6,36 1,194,42
FILING FEE(S): 9,00
(")
~;
[SF':
[;; ~~~-~:
~t:~:
~E~
.i"'~;
L.~.
=<
INTEREST COMPUTATION DATE: 09.28.01
t;:)
()
->1
w
n
..-I
::.11
(J1
:s~~ .
"._'''',
~~f':~
~
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 therein due from such taxpayer and which,
after demand for paymentthereof, 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 case may be.
~a... ~~~
SECRETARY 0 VENUE
(OR AUTHORIZED DELEGATE)
September 1 a, 2001
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
'--"~-r.tJ:ll!~_
"-,-
,~,. ,0
, "" ,>
~"7
~- "
" '''~"
COMMONWEALTH OF PENNSYLVANIA
VS
KEYSTONE SIGN SYSTEMS INC
NOTICE OFTAX LIEN
filed this
day of
at
m,
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code 72
P.8, 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.8. Section 2811-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.8, 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.SA Section 1701 et 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.8, 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.8, 9815),
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERAL iNFORMATION:
Corooration Tax Liens provided unc1er the Fiscal Code arise at the time of
settlement (assessment) and are liens upon the franchises and property, both
real and personal, with no furthe'r noti~, 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 pa.id,
Inheritance Tax Liens are liens on real estate which continue until tax is paid,
Personal Income Tax. Emplover Withholdina Tax. Realty Transfer Tax Sales
and Use Tax. Liauid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and
Motorbus Tax liens are liens upon the franchises as well as real and personal
property of taxpayers, but oniy 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, w:ares, 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.
~
~
~_,.' '"'~ O_~~"
=~~"~.-""~~6<'" ~,_'.~_"
. ~
PLACE OF THE FILING NOTICE FORM
PLACE OF FILING: The notice of iien shall be filed: (a) In the caseof Real
Property, In the off,ce of the Prothonotary of the county in which the property
subj~ct to t~e lien ,is sit~ated an~ (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 Fiscai Code, the Notice of Lien is
automatically revived and does not require refili.ng of the Notice by the
Commonwealth, Any Notice of Lien fiied by the G9mmonwealthsh~1I have
priorny to, and be paid in full, before any other obiigation, judgement, claim,
lien, or estate IS satIsfied from a subsequent judicial sale or Iiability-with which
the property may be charged. EXCEPTION: The Commonweahh does not
maintain priority of tax liens over any existing mortgages or liens which are
properly recorded at the time that the tax iien is filed. SEE: Act of December
12,1994, PL 1015, No, 138, -
RELEASE OF LIEN
Subject to suc~ regulation as the Secretary or his delegate may prescribe, the
Secretary or hIS delegate may issue a certifipate 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 iiability has become legally unentorceable, 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 iisted on 1his 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.!. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
C.I., G.A., C,A., S.T, - 6% PER ANNUM (OUE DATE TO PAYMENT DATE)
B.L., N.E., G.P., M.t. - 6% PER ANNUM (DUE DATE TO,PAYMENT DATE)
P.U.R.. -1% PER MONTH OR FRACTION'(DUE DATETO PAYMENT DATE)
P.I.T., E.M.T. .3/4 OF 1% PER MONTH OR FRACTJON
S. & U. - 3/4 OF 1% PER MONTH OR FRACTION
RT.T. - SOh PER ANNUM
INH & EST. - SOh PER ANNUM
L.F.T., F.U.T. -1% PER MONTH OR FRACTION
M.C.R.T. -1% PER MONTH OR FRACTION
O.F.T. - 18% 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
1/1182 THRU 12/31182 20% .000548
1f1/83 THRU 12/31/83 16% .000438
1/1f84 THRU 12/31/84 11% .000301
1/1/85 THRU 12/31/85 13% .000356
1/1/86 THRU 12/31/86 10% .000274
1/1/87 THRU 12/31/87 9",4 .000247
1I1/88THRU 12/31181 11% .000301
1/1/92 THRU 12131192 9% .000247
111/93THRU 12/31194 7<',4 .000192
111/95 THRU 12/31/98 9% .000247
1 11/99 THRU 12/31/99 7% .000192
1/1/00 THRU 12/31/00 8% .000219
1/1/01 THRU 12/31/01 9% .000247
---Taxes that become delinquent on or before December 31, 1981 will remain
a c'onstant interest rate until the delinquent balance is paid off.
mTaxes 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 OFTAXUNPAID) X(NUMBER OF DAYS
DELlNQUENl) X (DAtL Y INTEREST FACTOR)
-
~~_~~~~~"'!i""1V"",,-"-'~'
',.0'1)-",,::,,-,-,.,
":-'-~c.i.i'f\~?5l'1'i}1iA~I'!;~lt~~i!f'W~~~!f.!*!~~~~~"'-
-,-,,;,,'
REVK-300 (8-01) REVOOK10
BUREAU OF COMPLIANCE
DEPT. 280948
HARRISBURG, PA 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V,
AUTHORITY TO SATISFY
v
KEYSTONE SIGN SYSTEMS INC
5215 SIMPSON FERRY RD
MECHANICSBURG PA 17055-3500
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, to 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, Fajt
Secretary of Revenue
Keith J. Richardson
Director, Bureau of Compliance
'-.~'1f"'~."~''''~""",_, ^
- '"- "~
I' I,,~-""f'!'""=
-"',
n
, ,,'",-,~,_ _~__~ '~~"__' .__, __ ~=" , ~",,, "p~O""'
" '~<"r~r'<""''"'' "'l'ill,(ilr"'U rnlli!il!"ll"'TH
u..<( <(
OZ
en~ Z
<( 0
<(-I >w Z
w>- -I::l >-
-I en >-Z en
o..Z u..
enw :2 en
ZZ '<t Z> W !(
OW 0 Zw I-
:20.. 0 wa: en
:2 >-- C\I 0.. >- en
:2 u..u.. en 0
01- 00
OZ a: :> Z I-
u..::l W II- e) ~
00 I- I-Z en
-IW ii:
1-0 0 <(:2 W 0
a:0 WI- Z
::lZ Z :i:a: 0 J:
0<( Z<( l- I-
::l
ocr! 08J en <C
ww :20 (;:j
II1l :2 ~
1-:2 0
Z::l 0
-0
>. ~
~ CO) ;:::
1-" Z
LU~ 0<
0- :c
fE~ '22
0.. ' "'"
,,::>;
~o: 0 ,;!~
CO) ~?.,;.o-
!:J"- dP
c:: ~.1Z
u:tu n: :?'
;:E 0.. Lr,.l~
-cc Cr...)
lL. -::r ::IE
<:;) = a
=
""
\-i
~ I), ~
\..-; fI
'" "", i-l
Vl
,J ~
} c-I
~ "-
'~ /fA"
~ .s
Q..
.
~,A'~.1~~~fI'!'''''~~R~'l&z.:t''~'':!;''~'''''''i''F~;,0g,."-,-",,,,,;"- '-'!",,-T",ij, ~i'"';;'iK::>,q!";-;",","';I""W"~~I~~~1ll!!~~-'I'<_,t4~~~'