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Home My WebLink About03-2852REVK-159 (8-01) REV000K9 BUREAU OF COMPLINqCE DEPT. 280948 HARRISBURG. PA 171~$-0948 ~.~. /3 ~o~,~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPYOF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA COHPLETE NAZNTENANCE [NC 470~ CARLZSLE PIKE HECHANICSBURG PA 17050-5081 EIN: 25-1864848/000 Notice Date: May 18, 2003 Notice Number: 695-466-503-051-3 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. I 2 3 4 TAX TYPE ACCOUNTID TAX TAX PERIOD PERIOD BEGIN END -SALES 61799297 10-01-02 12-31-02 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 420.09 677.38 TOTAL: 420.09 677.38 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 05-28-03 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 payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDIT~ONS 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. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 18, 2003 DATE COMMONWEALTH OF PENNSYLVANIA VS COMPLETE MAINTENANCE INC NOTICE OF TAX LIEN tiled this day of LIENS FOR TAXES Liens 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 of the Tax Reform Code of lg71, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C o1 the Tax Reform Code of 1971,72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 cf the Liquid Fuels Tax Act, 72 P.S. Section 261 l-M, as amended. Liens for Fuel Use Tax arise under Section 13 o1 the Fu el Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens 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 Mamh 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 GENERAL iNFORMATION: Coq~orat[on Tax Liens provided under the Fisca~ Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and persenal, with no further notice. The filing of a Notice o1 Lien with a county Prothonotary is not a requisite, and the lien remains in full force and vatidity without filing of revival unffi paid. Inheritance Tax Liens are liens on real estate which continue untit tax is paid. Persona] Income Tax. Emoiover Withholdina Tax. Realty Transfer Tax. Sales and Use Tax. Liquid Fuels Tax, Fuel Use Tax. Mofor Carriers Road T~x and _Motorbus~ liens are liens upon the franchises as well as real and personal property of taxpayers, but only after they have been entered and docketed o1 record by the Prothonotary of the county where such property is situated and shall not attach to stock of goods, wares, or memhandise 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 F~LING: The notice of lien shsfi be filed: (a) [n the case of Real Property, in the office of the Prothonotary of the county in which the property subject 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 Lien is automaticaliy revived and does not require retiring of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid [n 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 tiled. SE_E: 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 certiticate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, s~tisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTI~ 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 Lien comprises the balance of Tax Due (Column 6) plus aseeseed additions and/or penalfies, and assessed and accrued interest up to the interest compu~tion date on the face of this notice. If payment or saftlement 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 N~JNUM (eUE DATE TO FAYM F-NT DATE) C.L, G.R., C,A., $.T. - 6% PER ANNUM (DUE DATE TO PA~34 ENT DATE) B.L, N.E., G.P., M.I. - 6% PER ANNUM (DUE eATE 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 MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION RT.T. - 6% PER ANNUM For all taxes that are originaliy due and payable on and after January 1,1982, the PA Department of Revenue witi 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 ---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. ---Intereet is calculated as follows: INTEREST = (SALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DALLY INTEREST FACTOR)