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Home My WebLink About99-05042 No. 99-sara avIl Term VS. Court of Common Pleas Cumb. Co. .i, k r. REVK-150 ("S) REVOWIe BUREAU OF COMPLIANCE DEPT. 280M8 HARRISBURG, PA 17126-0MO COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE aFILET=QrECF ^ _VIN 'N "'....:JTARY CERTIFIED COPY OF LIEN 99- 50ga Ct- :S Tenn 99 AUG 19 PH It 16 CUM: N-?4; U COUNN KEYSTONE CORE INC PENNSYUxmM PO BOX 7027 MECHANICSBURG, PA 17055-7027 (?.OC)j2U' c-L,-LAgOS103 Rif ?i45410 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.2590300MOO Notice Date: July 13, 1999 Notice Number: 095.000.199470.8 To the Prothonotary of said court: Pursuers to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lion to be entered of record in your county. 1 E 3 4 5 6 7 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 14922553 07.01.97 09-30-97 1 435.62 721.10 TOTAL: 435.52 721.10 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07.23.99 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 ease may be. i,. V.oq*0t, SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART I - TO BE RETAINED BY RECORDING OFFICE July 13, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS KEYSTONE CORE INC NOTICE OF TAX LIEN filed this day of in. LfflWEQR TAXES Uens 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 346 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Uens 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. Uens 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, (76 PA. C.S. 9616). Lions for Inheritance Tax and Estate Tax arise under the Inherhance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants with date of death prior to December 13,1982, Pens arise under the Inheritance and Estate Tax Ad of 1961, 72 P.S. Section 2485 - 101 at. seq.). Lions 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. Lens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (76 PA C.S. 0815). LIENS FOR AZMENALTIES AND INT M-*T GENERAL INFORMATION: Corporation Tax ion= 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 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 taxis paid. Personal Income Tar Fm,.l7ver Withholding Tax Realty Transfer T?(e? and Use Tax LtgLrd F el Tax F I I T Motor -Triers RoarN T t a Motorbus Tax same are bens upon the franchises as well as real and personal property of taxpayers, but only alter 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 pdorhy from the date of entry of record. PLACE. MLIEELLINCiNQTICE FORM PLACE OF FILING: The notice of lien shall be filed: (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 situaeed and (b)in the csse ct Personal Properly, whether tangible or intangible, in the oNice of the Prothonotary ct the county in which the property subject to lien is situated. ALROMATIC pEViVAL OF NOTICE eup pp ppy 0:, 1 ?n F .CENFRAL RULE• According to the Fiscal Code, the Notice of Lion is automatically revived and does not require retying 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 riot maintain priority of tax liens over any existing mortgages or leris which are properly recorded at the time that the tax lien is filed. SEE: Act of December 12, 1994, P.L. 1015, No. 138. p A OF rM 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 lion imposed with respect to any tax if: (1) the liability is satisfied, satisfaction caruisiing 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 hen is paid. SETT M1NT 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 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. C.S., F.F.. C.L, CNI. . e% PER ANNUM (DUE DATE TO PAYMENT DATTTEpp1 C.I., O.R.. C.A., S.T. •a%PERANUM (DUE DATE TO PAYMENT DAiFJ - M PER ANNUM Pu R- E. O.P., M.I -% PER MONTH OR FRACTION mUE DATETO PAYMENT DATE) P.1T.. EM.T. -W4 OF 1% PER MONTH OR FRACTION as U. •a74 OF 1% PER MONTH OR FRACTION R.T.T. -e% PER ANNUM NNA EST. -e% PER ANNUM LF.T.. F.U.T. •1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION O.F.T. 10% 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: DEUNOUENT DATE NTFAEST RATE DAILY INTEREST FACTOR 1nM2THRU 12MIM 20% 0005,14 1nn]THRU IMIA] te% . . . .000131 Inm THRU I2n1A1 1 .oWJ01 0mol 1 MMTHRU IWIAS ITA 0001150 1 n ro9THRU 12n1A9 10% .00o2]t IMA7THRU IWIA7 9% 000247 InAa THRU 1NIAt 11% .000201 1M192THRU 12.01,92 9% 000247 IAIMTHRU 12411W 7% . 000 192 102 lnl THRU 1"1" 9% .000 1nro9 THRU IYJIA9 7% AN192 -Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate will 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)