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Home My WebLink About99-03525 No. 99 =? Civil Term vs. (1A6 ?rY1a?. ?-4s? 47 Court of Common Pleas Cumb. Co. 101 REVK-159 (1i0) REV00010 WREAU OF COMPLWNCE DEPT. 21004! WFUSBUR0. PA 17128-000 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Ci C(1.?1 :y ?,?G q9- 35a5 c, 93 JUN -9 lkc IV-, JAD MAINTENANCE SERVICE P?rtkXVANIA 3 KACEY CT STE 203 MECHANICSBURG, PA 170SS-9213 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 26.1735606MOO Notice Date: May 24, 1999 Notice Number: 976-402.999-061.9 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. Qa9rOOtPd Cu lAgw: s R13 'RIia-r 1 2 3 4 5 6 7 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21560663 03.01.98 03-31-98 1 405.16 738.60 SALES 2166OW 0401.98 0430.98 1 1,137.39 1,438.96 EMPL 18143891 0401.97 06.30-97 1 161.94 457.19 EMPL 18143891 01.01.98 03.31.98 1 637.03 944.70 SALES 21560663 07.01.98 07-31.98 1 1,701.29 2,113.71 SALES 21660663 09-01-98 09.30-98 1 1,652.35 2,061.67 SALES 21560663 10.01.98 10.31-98 1 1,493.38 1,821.47 TOTAL: 7,088.54 9,576.30 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. !t!. c2. %:L ? SECRETARY OF 'REVENUE (OR AUTHORIZED DELEGATE) May 24, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS JAD MAINTENANCE SERVICE INC NOTICE OF TAX LIEN filedthis day of m. LIENS FOR TAXES Lane 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 346 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Uens for Reahy Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.S. Section 9112-C, as amended. Uens 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. Uens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9616). Uens for Inheritance Tax and Estate Tax arise under the Inheritance and 11 at Estate seq., 2 PA. 1C.S.A. Section 11701 at. seq. (For decendantNo. 225 s with date Section of death prior to December 13, 1982, liensarise underthe 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 adse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXF p NA TI AND Ih nce- GENERAL INFORMATION: Corporation Tax ian? 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 M further hems 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. Personal Inco mL le Tax moloyeTax Withholdi ng T >L Reah? T a ter Tax ?i aDd Use Tar. amd Fuels . Fuel Lice Tax 6rotor la Motor -- Tax liens are (lens upon the franchises as well as real and personal properly 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 OFTHE FILING NOTICE FORM PLACE OFin FILING:co the Thethe ofnotice of lienProthonotaryshallo1bethefiled:unty Property co(a)InIn thewhichcase of Real olli , the property subject to the lien is situated end (b)in the case of Personal Property, whether tangible or intangible, in the cities of the Prothonotary of the county in which the property subject to lien is situdled. AUTOMATIC REVIVAL OF NOTI AND PRIORITY OF NOTICE GENERAL R I 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 rot 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. RELEAS_ E EM 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 h: (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 OFACCOUNT 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.I. •e% PER ANNUM DUE DATE TO PAYMENT DATE C.I„ G.R., C.A., S.T. • e% PER ANNUM DUE DATE TO PAYMENT DATE PU.•q. E. G.P., M.I. _11%% PER MpRH((( ORFRAgCTITION(DUE DATE PAAYMENT DATE) PAT, E.M.T. • 314 OF 1%PER MONTH OR FRACTION a.a U. -34 OF 1% PER MONTH OR FRACTION R.T.T. a% PER ANNUM NHa EST. •a%PERAMNUM 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 alter 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 In 412 THRU 12nIM2 20% 000588 111413 THRU IMIM3 18% . 000170 1141 THRU IWJ1 11% . 880381 1MM THRU IMIM 17% . 111188 THRU 12411416 0 027 IMM7 THRU IM147 . .000201 111/68 THRU IMINI 11% .000341 1AM2 THRU IWIM2 8% 400201 11143 THRU IWIM 7% . .000183 IMWTHRU 12CIAB 8% MI,2 7 IM199 THRU 1x41199 7% 00014 --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)