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HomeMy WebLinkAbout01-06954 'i_ REVK-i59 (8-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 p",-- PJfI · q,Jl ('.JL. )1:) 'I ,+11 R..u..- 1/ %0 1 CERTIFIED COPY OF LIEN 71.>>.DI. ('9~~TIP- 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: November 19, 2001 Notice Number: 981-593-601-11 HI 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 T,AXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21567108 05-01-01 05-31-01 1 729.57 868.20 TOTAL: 729.57 868.20 FILING FEE(S): 9,00 C~) o c "L1E2 rnu, -:? -, ~.~ ~6S~-: e ~~; z :.-l -< c:J ;; :,-'--) o -c; ......;;.. :,} ;"0 (.;, --i :$ -<- 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 lor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for paymenlthereol, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien In favor 01 the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~ a... ':1.~ ~ SECRETARY 0 VENUE (OR AUTHORIZED DELEGATE) November 19, 2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE '''fiT",,~ '~-r <;"'~'-___"". J '." c""~ -F- I', i'.~ _ , ~~."~, '" "-'I , "'...' COMMONWEALTH OF PENNSYLVANIA VS KEYSTONE SIGN SYSTEMS INC NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P's, Section 1404, as amended. Uens 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. Uens 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 of December 13,1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA, C.S,A, 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.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 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 TAXES. PENALTIES AND INTEREST - ~E-RAL INFORMATION: Camaretia" 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 Uen 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 Withboldina Tax Realtv Transfer Tax Sales and Use Tax Liquid Pllels'Tax.'Fuel UseTax Motor Carriers'Road Tax and Motorbus Tax liens are'lh~ns upon the-franchises as well as real and personal property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is sttuated 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 of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of iien shaJi be filed: (aJ In the case of Real Property, in the office of the Prothonot~ry of the county in which the property subj~ct 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 Uen is automatically revived and does not require refiling of the Notice by the Commonwealth, Any Notice of Uen 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 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 of 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 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 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.!. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) e.I., G.R.. CA, S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.l., N.E., G.P., M.1. - 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. - 314 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 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 1/1182THRU 12/31/82 20% .000548 1/1183THRU 12/31/83 16% .000438 1/1184 THRU 12/31184 11% .000301 1/1185 THRU 12/31/85 13% .000356 1I11B6THRU 12/31/86 1O'f~ .000274 111187 THRU 12/31187 9% .000247 1/1/88 THRU 12/31/91 11% .000301 111/92 THRU 12/31/92 9% .000247 1/1/93 THRU 12/31194 7% .0_0,0'192 1/1/95 THRU 12/31/98 9% .OQ0247 1I1199THRU 12/31199 7% .000192 1/1/00THRU12131100 8% .000219 1/1101 THRU 12131101 9% .000247 mTaxes 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, 1'982 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) ,,<~..,"" JfJl _ "~",,"'_', ~,' >,'" -",J ~'f11l"~", _ "''T' ~J"'~!!I!!!~~'~,rMl~H'\'"*,~Mh'y..'j~>;--'T,"'-i''';:'! i--,,!gv-"'''i:fV(<)''~~%'*im~R;~-~~1.fT~-J-l';'fflfJ:i.!~m-111~~~j~il.~1jq~mi~'!Ji~" -"I REVK-300 (8-01) REVOOK10 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE v. KEYSTONE SIGN SYSTEMS INC 5215 SIMPSON FERRY RD MECHANICSBURG PA 17055-3500 AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 01-6954 DATE FILED: December 10, 2001 EIN: 25-1773055/000 NOTICE NUMBER: 706-879-304-012-2 / To the Prothonotary of CUMBERLAND County: The Commonwealth of Penl'1Sylvania, 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 6f Revenue, Commonwealth of Pennsylvania, this 22 day of January, 2004. . . -_'~f$;;,,~," - ,-'" ~ , :._-~,-~?: -;:-~" Gregory C, Fajt Secretary of Revenue {.~ Keith J. Richardson Director, Bureau of Compliance '", I [' - ^~~ ~ ~ ,~." ..C_',' __F'~~' -'>"> X," ~ ,.~., ~ .-"'~" >"~'--"'\i~lrirJirr~"'I'"~~ u..~ ~ oz (/)~ Z ~ 0 ~...J >W Z w>- ...J:J >- ...J(/) >-Z (/) O-z u.. (/)w :2 (/) zz v Z> W !( ow 0 Zw I- :20- 0 wa: (/) :2~ C\l 0- >- (/) :2 u..u.. (/) 0 01- 00 OZ a: > Z I-- u..:J W II- (!l ~ 00 I-- I-Z (/) ...JW ii: 1-0 0 ~:2 w 0 a:0 WI-- Z :JZ Z ;::a: 0 J: o~ Z~ l- I-- ;:) O~ oSJ (/) ~ >- ww :20 W IllJ :2 ~ 1-:2 0 Z:J 0 -0 ~ !P ~ C"> 1-'" wO :J<e 015 %: 0- :'\Z It:r:: Q.. -~ Q~ !~;> 0- 0 ,-~ M ..::;r !::fa. 3: -.:JZ -tlJ ,rz f.J..jf: i.JJw ..c ...., !4o... u. .... -- 0 <::> ::J ~ => 0 '" ~ ~ \.) .. .,)- } "'v, ~ i-f -l ~ k3 -.) ~ ~J r'- ;. ~<4 ~ -,,-.~~_. ,Wl!{ll. 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