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Home My WebLink About01-06231 REVK-,S9 (8-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT, 280948 HARRISBURG, PA 17128-0948 P&l. t o"l!lJ r?-1/ Ck 103 ~ '1.2-- R.u... /I p) f( CERTIFIED COPY OF LIEN 71P.D1- (,:23( ~-rt-- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA APPLE FASTENERS INC 295 QUAKER MEETING RD WELLSVILLE PA 17365-9759 EIN: 23-28535431000 Notice Date: October 21,2001 Notice Number: 912.767-101-101-6 To the Prothonotary 01 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 ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80362885 09-30.99 09-30.99 1 0,00 1,195.64 TOTAL: 0.00 1,195,64 FILING FEE(S): 9,00 Ci o ~: "ucE' rnp"l Z;-E~ ~:r.~: -'< ,~ r::::c' .~ d?'Ci Zc :Pc: Z :<! '-.-' --n o C) ,..., t...) L,,) c..j -;-"::) r'-' INTEREST COMPUTATION DATE: 10-31-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy ola lien againstthe above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, alter demand for payment thereol, remains unpaid, The amount 01 such unpaid TAX, INTEREST, ADDITIONS or PENALTIES Is a lien in lavor 01 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) October 21, 2001 DATE PART 1 . TO BE RETAINEO BY RECORDING OFFICE ,'-tl~'lij. . ,'"."~,., ~ , ''<'' h' ).., "..--,.-....,.,.., ~"^ ,,~ __ _d ~~_ COMMONWEALTH OF PENNSYLVANIA VS APPLE FASTENERS INC NOTICE OF TAX LIEN filed this day 01 at m. LIENS FOR TAXES Uens for Corporation Taxes arise under Section 1401 01 the Fiscal Code, 72 P.S, Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 01 the Tax Reform Code 01 1971, 72 P.S, Section 7345, as amended, Uens lor Realty Transfer Tax arise under Section 1112.C of the Tax Reform Code 01 1971,72 P.S. Section 8112.C, as amended. Uens for Uquid Fuels Tax arise under Section 13 of the Uquid Fuels Tax Act, 72 P ,S. Section 2611-M, as amended. Uens for Fuel Use Tax arise under Section 13 01 the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Uens for Motor Carriers Road Tax arise under Chapter 96 01 the PA Vehicle Code, (75 PA, C,S, 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act 01 19B2, Act 01 December 13, 19B2, P,L. 1086, No. 225 Section 1 et. seq" 72 PA, C,SA Section 1701 et. seq. (For decendants with date 01 death prior to December 13, 1982. liens arise under the Inheritance and Estate Tax Act 01 1961,72 P.S, Section 2485 .101 et. seq,). Uens for State, or State and Local Saies, Use and Hotel Occupancy Tax and C'"). Public Transportation Assistance Fund Taxes and Fees arise under Section \fi242, Act 01 March 4, 1971, No.2 as amended, 72 P.S. Section 7242, 'f' ' Uens for Motorbus Road Tax arise under Chapter 9B 01 PA Vehicle Code, (75 'I.-- PA C.S. 9815). LIENS FOR TAXES. PENAL TtES AND INTEREST GENERAL INFORMATION: Comoration 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 notice. 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 01 revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax, Emoloyer-Withholdil}o Tax, Realtv Transfer T~x"Sales and Use Tax Liquid Fuels Tax, Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchiSE" ",,'well as real and personal property 01 taxpayers, but only after they have been entered and docketed 01 record by the Prothonotary of the county where such property is slluated and shall not attach to stocI< 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. ~, 'jh_","";","",~Wi="~'&.__'_ n'. '~"-"-"'-_W.l~' -\:4..,- --1".1" ,; ;Ct' t' jl'-"-'j"-:lrr--~ ~ T. J: -~mt!'c"f~ -'"tff,'J"l(' "~.(:'r~'::'W 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 01 the Prothonotary 01 the county in which the property subj~ct to the lien .is sihlated and (b) in the case 01 Personal Property, whether tangible or Intangible, In the office 01 the Prothonotary 01 the county in which the property subject to lien is sihlaled, AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Rscal Code, the Notice 01 Lien is automatically revived and does not require refilingol the Notice, by the Commonwealth. Any Notice of Lien filed by the CommonWealth shall have f;lflonty to, and. be paid in full, before any other obligation, judgement, claim, IJen, or estate IS satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION: 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 01 December 12, 1994,P.L. 1015, No. 138. ---- RELEASE OF LIEN 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 il: (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 iegally unenforceabie, EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The 'Total" column (Column 7) for each type 01 tax listed ,on this Notice of Lien comprises the balance of Tax Due (Column 6) pius 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 rales. C.S., F.F., C.L., C.N.!. . 6% PERANNl.IM. (DUE DATE TO PAYMENT DATE) 0.1" G.R., C.A., S.T. - 6% PER ANNUM (DUE DAlE TO PAYMENT DATE) B.l., N.E., G.P., M,I. . ~o PER ANNUM (DUE DAlE TO PAYMENT DATE) P.U,R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.I., E.M.T. -3/4 OF1% PER MONTH OR FRACTION S, & u. - 3/4 OF1% PEPlMONTH 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.O.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, 19B2, 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 111182 THRU 12131182 20% .000548 1/1183THRU12131183 16% .000438 111/84 THRU 12131184 11% .000301 111ta5THRU 12131/85 13% .000356 1/1/B6 THRU 12/31186 10% ,000.274 1111B7 THRU 12131/87 9% .000.247 1I118BTHRU 12/31191 11% ,000301 111192 THRU 12131/92 9% ,000247 1/1193 THRU 12/31194 7% .000192 111/95 THRU 12131/98 9% .000247 111199 THRU 12/31/99 7% ,000192 111/00THRU 12131/00 8% ,000.219 111101 THRU 12/31/01 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. ---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 = (BALANCEOFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) L_e" T ~~ ;:= J~~,,, _ ,_ ,,,,,~~, '." !J!"Fm:'_ ~,b-<_, _~~lj'!I~\iI.L J !,:~~W~J9-i,.!10!!:;J9,"~lIi!i!M1*!;i;j'Hjt~if!i~mrT~irj~_~~_!lIil~ll,~~_M'ftI!i~-;jj!f~IijIWi~~lf:\:C