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HomeMy WebLinkAbout01-06939 ~ REVK-159 (8-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE 7iA;. 0/_ & 93 9 eu;:.i I;"'" CERTIFIED COPY OF LIEN BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128.0948 .pc{ · q. Ul) P1{ tk, 1f}.'IT~ IO'-I(.S<I 16.",. IJC{ 510 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CUMBERLAND SERVICES INC PO BOX 693 CAMP HILL PA 17001-0693 EIN: 23-2293735/000 Notice Date: November 19, 2001 Notice Number: 981-428-601-111-4 To the Prothonotary of said coul1: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record 1n 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 13983622 10-01-00 12-31-00 1 0.00 13.42 SALES 21159419 02-01-01 02-28-01 1 0.00 174.05 SALES 21159419 05-01-01 05-31-01 1 2.12 248.92 SALES 21159419 06-01-01 06-30-01 1 0.16 130.49 TOTAL: 2.28 566.88 FILING FEE(S): 9.00 0 c:'.:-' c: ..~.. f7") -ot,-' I nlf-;-! "":--') ~:.~E (- ~~~ -' r:;~ '-' ~8 r-0 ~~ ;>O'C: :;:-: :J1 '::J. :::J. eo ~- INTEREST COMPUTATION DATE: 11-29-01 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 orPENAL TIES therein due from such taxpayer and which, alter 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. ~ fL. ':::l ~~ SECRETARY 0 VENUE (OR AUTHORIZED DELEGATE) November 19, 2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE :1_~~, Co c_""" "--~~-- " -I' ,',,!"'- -I COMMONWEALTH OF PENNSYLVANIA VS CUMBERLAND SERVICES INC NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for Corporation Taxa$ 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 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 &rise under Section 13 of the Liquid Fueis Tax Act, 72 P.S. Section 2611-M, as amended. Liens for Fuel Use Tax aris~ under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicie 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 et. seq., 72 PA. C.S.A. Sectien 1701 et. seq. (For decendants wfth date at death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 - 101 et. seq.). Liens for State, or State and Local Saies, Use and Hotel Occupancy Tax and Public Transportation Assiatance 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 ~'S' 9815). LIENS FOR TAXES. PENALTIES AND INTEREST ERAL INFORMATION: Corooration 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 of reviVal until paid. Inheritance Tax Liens, are liens on real estate which continue until tax is paid. Person~llncome Tax. Emolover Withholding Tax Realtv Transfer Tax. Sales and Use Tax liQuid Fuels Tax. Fuel Use Tax 'Motor Carriers Roari 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 reoord by the Prothonotary of the county where such property is sftuated and shall ,not attach to stock of goods, wares, or merchandise regularly used in the ordinary oourse of busines~ of the taxpayer. The lien has priority from the date of entry of record. ,. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case at Real Property, In the office of the Prothonotary of the county in which the property subject to the lien .is siWated 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 siWated. 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 refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shail have priority to, and be paid in fuil, 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 Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly reoorded at the time that the tax lien is filed. SEE: Act of December 12,1994, P.L.l015, 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 \~ith respect to any tax if: (1) tho 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 beoome legaily unenforceable. EXCEPTION:. Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" oolumn (Column 7) for each type of tax listed on this Notice of Lien oomprises 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. e.s., F.F., C.L., C.N.I. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PER ANNUM (DUE DATETO PAYMENT DATE) B.L., N.E., G.P., M.1. - 6% PER ANNUM (DUE DATETO 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. .314 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM lNH & EST. - 6'ro 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 1/1/82 THRU 12l31f82 20% .000548 1/1/83 THRU 12131/83 16% .000438 1/1/84 THRU 12131/84 11% .000301 1/1/85 THRU 12131185 13% .000356 1/1186 THRU 12131/B6 10% .000274 1/1187 THRU 12131/B7 9% .000247 1I11BBTHRU 12131f91 11% .000301 1/1/92 THRU 12131/92 9% .000247 1/1/99 THRU 12131/94 7% .000192 111195 THRU'12131/9B 9% .000247 1/1199 THRU 12131/99 7% .000192 1I1100THRU 12191/00 B% .000219 111101 THRU 12131101 90/0 .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) ;'~.- ["~~ IJ!l1 ,_"._ __0'"_'_ ., . _ ,~$I"/h'i:''1J'!'~~~~!f'W'f!~@:~~",,_~.~I!:1M~!~jr!i~~'lj'!k,'1~g',,';'W''''"1';:\'"'Fr''Jl'--;:;j:1'?':'6,;;r;''0i'c"1:t\':~,r1''l%'K~j~W~MW~'~~r<!iffil~'li1Jm1~%~~i~~i'"