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HomeMy WebLinkAbout99-03524 No. W- 3&;W Civil Term VS. eadzl Court of Common Pleas Cumb. Co. f i? REVK-tee ("3) REVOOOM BUREAU OF COMPLIAME DEPT, 2e0Me HARRISBURG, PA 171214%6 NO COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE qq- 35a? 99 JI!N -? 'rt1 3: 29 T tr CUtd?cEi?iu4' ' D-'LINTY EAST GATE INDUSTRIES PE*13YLVANIA 273 MULBERRY DR STE 3 MECHANICSBURG, PA 17055-7914 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2250332 OO Notice Date: May 24, 1999 Notice Number: 976.339.599-051.9 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. 1q .co _ cu L4cioo35 lR .13- naq 1 2 3 4 5 6 7 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 13858428 07.01.97 09.30-97 1 1,228.99 2,330.54 EMPL 13858428 1D-01.97 12.31.97 1 1,246.09 2,207.92 EMPL 13858428 01.01-98 03.31-98 1 0.00 17.14 TOTAL: 29475.08 4,555.60 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 06-03-99 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, 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. SECRETARYOF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 24, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS EAST GATE INDUSTRIES NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAB 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 1971, 72 P.S. Section 7345, as amended. Liens for Really 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. Liens for Fuel Use Tax arise 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 Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Estate Tax Act of 1982, Act of December 13, arise 9 2, P L. 10 6, Inheritance No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants with date of death prior to December 13, 1982i486 liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Sect ion . 101 at. 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, p NA TIPS AND INTEREST GENERAL INFORMATION: settlement (assessment) rand provided liens under upthe on the ffrancCode hises arise and property, both real and personal, wfth no further notice. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lion remains in full force and validitywhhout filing of revival until paid. Inheritance Tax Lien are liens on real estate which continue until taxis paid. Personal Income Tax Fmoloyer Wdhholdino Tax 13""h Tran 1 r T x and Use Tax. Licuid Fuels Tax. Fuel_Use Tax. Motor ,arrier= RI•=? ?_- e? 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 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 of entry of record. PLACE OF THE FILING NOT FO^A PLACE OF FILING: The notice of lien shall be h'ed: (a) In 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 thaengiblepropeorrty illt suanbjegihlctte, lien oin theIs s office of the Prothonotary of the Dounty in whih c t. hoaled AMMATIC REVIVAL OF NOTCIF AND PRIORRY Or NOT. N RA RUI r: 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 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. 5-EL, Act of December 12, 1994, P.L. 1015, No. 138. RELEA___ SE OF SIFN Subject to such regulation as the Secretary or his delegate may prescribe, the etresparyect or histodelegate8: (ithessue a certificate of release of any lien imposed any may1) with tax Secr 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. X PTION, Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENTOFA COU 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 assessed additions arid/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. C.S.. F.F., C.L. CN.1. •e%PERANNUM DUE DATE TO PAYMENTDATT?? C.I.. O.R.. C.A.. S.T. • e% PER ANNUM (DUE DATE TO PAYMENT DATE) 9.L.. N.E. O.P., M.I. -6%pEq AONUM DUE DATE TO PAYMENT DATE)) P.U.R.. -1% PER MONTH OR FRACTICN (DUE DATE TO PAYMENT DATE) P.I.T.. EM.T. -34 OF 1% PER MONTH OR FRACTION S.a U. •34 OF 1% PER MONTH OR FRACTION R.T.T. •e%PERANIUM NNa EST. •e% PER ANNUM LF.T., F.U.T. -1% PER MMONTH OR FRACTION M.C.R.T. -1%P ER ONTH 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 MEREST RATE DAILY INTEREST FACTOR 1AM THRU 129192 20 11193 THRU 1241193 164. .000519 1n94 THRU 1211194 11% .000139 1195THRU 129195 13?. .000]01 11196 THRU 1211199 10% .000]36 1 n9]THRU 129197 9% .900271 17499 THRU 129191 11% .990274 174192 THRU 129192 ' .000301 111193 THRU 1291,81 M .000247 1 n195 THRU 129199 M .000182 174199 THRU 12x1199 7 A .009247 A00192 --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 OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)