The URL can be used to link to this page

Home My WebLink About01-06905 REVK-159 (B-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 111.-. P-1f lq.W CiE'../ / () 'I :19f' &. JI'! ~/D CERTIFIED COPY OF LIEN '-Jw.O/- Vios c.w.u Tb"- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA B C MCALLISTER PAVING 5140 ERBS BRIDGE RD MECHANICSBURG PA 17050-2432 EIN: 25-18526921000 Notice Date: November 4, 2001 Notice Number: 359-964-601-103-0 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 ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 90964631 04-01-00 06-30-00 1 577.26 1,074.89 EMPL 90964631 07-01-00 09-30-00 1 1,078.09 1,985.74 EMPL 90964631 10-01-00 12-31-00 1 813.67 1 ,359.56 TOTAL: 2,469.02 4,420.19 FILING FEE(S): 9.00 () c, ,- '-' ~ To 0 p.i -nee' r>1 n1r:-: n -;:V-r-' ,.;....... -~ ' I ,Ti ~ ~. 0'. t;:; ~..... (~) r::: t~~ "'tJ ~ -- ~. , -- " 2:~ C) --- :z CJ .' ." )> r:~ -, C ~::::i ...'" ~'I> ,,&.~ .c,:, =2 ~:o {fJ -< INTEREST COMPUTATION DATE: 11-14-01 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 1I1e above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due tram such taxpayer and which, alter demand for paymel)l1l1ereol, remains unpaid. The amount 01 such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of 1I1e Commonwealth of Pennsylvania upon 1I1e taxpayer's property, real, personal, or both, as the case may be. ~ a.. '"::) ~ ~ SECRETARY 0 VENUE (OR AUTHORIZED DELEGATE) November 4, 2001 DATE PART 1 - TO BE RETAiNED BY RECORDING OFFICE 4')" _,""'~' ". -, .~,- . .~.,.,..,~. ,~" .",... "-' "-1--)- -~ COMMONWEALTH OF PENNSYLVANIA VS B C MCALLISTER PAVING NOTICE OF TAX LIEN flied this day of at m. LIENS FOR TAXES Uens 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 01 the Tax Reform Code 01 1971, 72 P.8. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.8. Section 8112-C, as amended. Uens for Uquid Fuels Tax arise under Section 13 01 the Uquid Fuels Tax Act, 72 P.8. Section 2611-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. Uens 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 01 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 01 1961, 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 01 March 4, 1971, No.2 as amended, 72 P.S. Section 7242. Q1,Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 tV-PA C.S. 9815). LIENS FOR TAXES. 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 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 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 01 taxpayers, but only after they have been entered and docketed 01 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 at entry of record. ~ ~<" "~.._-~-- =- .- , ..,_ ~ '.,;"->,._ w,,'~'~.~ .,~_". <--~ ~ >.'Fe"," PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice 01 lien shaii be flied: (a) in the case of Real Property, In the office 01 the Prothonotary 01 the county in which the property subject to the lien is situated 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 situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice 01 Uen is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice 01 Uen fiiedby the Commonwealth shall have ~riority to, and be paid in lull, before any other obligation, judgement, claim, hen, 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. ~ Act of December 12,1994, PL 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 rele'ase 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 Uen comprises the balance 01 Tax Due (Column 6) plus assessed additions andlor 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.I. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) 0.1., 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 MOM'H OR FRAOTION S. & U. - 3/4 OF 1% PER MON1"H OR FRACTION R.T.T. "6% PER ANNUM INH & EST. .6% PER ANNUM L.ET., F.U.T. . 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION OFT. . 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 DAllY INTEREST FACTOR 1/1/82 THRU 12131/82 20% .000548 1/1/83 THFI.U 12/31/83 16% .00043B 1/1/84 THRU 12/31/84 11% .000301 1/1/85 THRU 12131/85 13% .000356 111/86THRU12131fBS 10% .00Q274 111/87THRU12131/B7 9% .000247 1/1/E1BTHRU12131/91 11% .000301 1/1/92THRU12131/92 9% .000247 1/1/93 TH-RU-12131/94 7% .000192 1/1/95 THRU 12131/9B 9% .000247 1/1/99 THRU 12131/99 7% .000192 1/1/00THRU 12/31/00 B% .000219 1/1/01 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: ---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) ~_1 (~ ,. .;I~_"- ~l!,.~_~!:l"r:~ ,,~~~~qr!!lt.~l:ij~.~~~ ,~,;lIfi.@'i~-'i*;l'i'~""~'foll,;~'I-:;~""-,'-r"-;--,j, <"<,,,.,,,:,'C;_!M'e;i';'~"'!:ii0'F.[~,~,~-'i'@_~~~K~':'iWi'!f!f5;'->'l\ilWlfj.!fj!~1