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Home My WebLink About99-05044 . No. 1 f-soyy aril Term VS. Court of common Pleas Comb. Co. REYK-159 (ee5) REWOOK9 {JO BUREAU OF COMPLANCE DEPT. 28 M9 RARRIeBURO. PA 171284M6 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE FILL ?i'a.%`TL.L Cr- T: r' ,7 ^; ;)TpAY CERTIFIED COPY OF LIEN ?? , I 99 di1r, 19 PM 1: IS COURT OF COMMON PLEAS OF COUNTY, PENNSYLVANIA CUha?b nu•:;u GOJNTY PENNSY C G KITZMILLERS ROOFING PENNSILVANA EIN: 25-1573074MOO 212 BRIDGE ST REAR Notion Date: July 13,1999 Notice Number: 095-414.199-070.8 NEW CUMBERLAND, PA 17070 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. W 3iQ,coo fz, .--+ 9oa03 K#L 84548 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 17645722 01.01.94 03.31.94 1 511.66 998.04 EMPL 17645722 0401-94 06.30.94 1 800.15 1,663.69 EMPL 17645722 07-01-94 09.30-94 1 1,270.47 2,428.82 EMPL 17645722 10.01.96 12-31-96 1 1,001.72 1,725.42 TOTAL: 3,584.00 6,813.97 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, cantles the 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. SECRETARY OF'AEVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE July 13, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS CG KITZMILLERS ROOFING NOTICE OF TAX LIEN filedths day of at m. LIENS FOR TAXE9 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 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). 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 at. seq., 72 PA. C.SA. Section 1701 at. seq. (For decendants with date of death priorto December 13, 1982, fiensarise under the Inheritanceand Estate Tax Act of 1961,72 P.S. Section 2485 - 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. Uens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). a IUM FOR TAXES PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arse at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, vdb no lusher notice The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lion remains in full force and validity wfthtout filing of revival until paid. Inheritance Tax Lions are liens on real estate which continue until tax is paid. Personal Income Tax F,?ployer Withholding T-x Rea y Trnsfer T-x tale end Use Tare Llq 4Ld Fuels Tax. Fuel Use T-x Motor -°rriers Ro-?r T- - Motorhus 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. PI.AC€ F_TEIEBLINO NOTICE 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 ocunly in which the property subject to the lien is situated and (b) In the case of Personal Property, whether tangible or intangible, in the off ioe of the Prothonotary of the County in which the property subbed to lien is situated. AUTOMATIC REVIVAL OFNOTICF AND PRIORITY OF NOTI F GENERAL RULE • According to the Fiscal Code, the Notice of Lien is automatically revived and does not require railing 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 satelied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION: The Commonwealth doss 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 S.EE; 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 fax d: (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 Ilen 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 and/or penalties, and assessed and accrued interest up to the interest computati~ 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.R. C.L. C.N.I. -a%PERAANUM DUE DATE TO PAYMENT DA C.I.. DR., CA., S.T. • e% PER ANNUM (DUE DATE TO PAYMENT DATT?p 9. L.. N.E. D.P., M.I. •M'. PER ANNUM (DUE DATE TO PAYMENTDATE) P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., T. -ON OF 1% PER MONTH OR FRACTION S.a U. -OIx OF 1% PER MONTH OR FRACTION R.T.T. •M PER ANNUM NHa EST. •a% PER ANNUM LFF.U.T. -1% PER MONTH OR FRACTION M. 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 tabulate 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: DEINOUENT DATE MEREST RATE DAILYINTEREST FACTOR 1nA12THRU12 la? 20% 0005041 1 MM37HRU 12/!1,0! 19% . .000139 IIIMTHRU12/31AA 11% Mot 1A,ae THRUIMtM 121E MN 1N98 THRU IVIIAe 1 IMWTHRU1WIW 9% ,M47 1AMITHRUIMIN1 11% .000301 1A112THRUIMIM2 9% ,000207 111123THRU 120193 7% ,000192 1 MMTHRUIMIM 9% .000237 1nMTHRU120199 7Y. .00DIN --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)