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Home My WebLink About99-05321 i No. 99.4W/ Civil Term VS. i Court of Common Pleas Cumb. Co. f - i F 1;. REVK-150 le-05) REV50oxe aunEAU OF COMPLIANCE DEPT.]9aWe HARRISBURG, PA 171211 we COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE THOMAS PAINTING CO 412 MEADOW DRIVE CAMP HILL, PA 17011 -A q- .A-.1z Cw11 .?30P,lc;lypa RA Acr, lr _ CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.2273109MOO Nonce Dale: July 20, 1899 Notice Number: 106 788.199.071.6 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. 1 2 TAX TYPE ACCOUNT ID 3 TAX _4 TAX 6 EVENT 6 7 PERIOD PERIOD NUMBER TAX DUE TOTAL D BEGIN END UE EMPL 13934054 04.01-92 0830.92 I EMPL 13934054 07-01-92 09.30.92 I 62.36 60'78 EMPL 13934054 10.01.96 12.31.95 1 253.98 450.78 EMPL 13934054 04.01.97 06.30.97 I 0.00 55.81 0.00 438.38 TOTAL: 306.32 1,030.06 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07.30.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonweallh 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 '5 properly, reel, personal, or both, as the case may be. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART I TO BE RETAINED BY RECORDING OFFICE July 20, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS THOMAS PAINTING CO NOTICE OF TAX LIEN filedthis day of at m. LIENS FOR TAXF Liens 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 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Reahy Transfer Tax arise under Section 1112.C of the Tax Reform Coda 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. Uens 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. 9615). Uens 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 of. seq., 72 PA. C.S.A. Section 1701 at. 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 at. seq.). Uens 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). LIENS FOR- TAXES PENALTIES AND INTEl39ff GENERAL INFORMATION: Corporation Tax Lien= 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 no 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 tax is paid. Personal Income Tax Employer Nlithholdinp Tax. Really Transfer Tax aa18ff and Use Tax L1cuid FLal Tax Fuel a Tax Motor rriers Road Tax and Motorbus Tax hens are (lens 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 OFTHE FILING NOTteF QRM 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 situated and (b) in the one of Personal Proper y, whether tangible or intangible, in the office of the Prothonotary of the County in which the property subject to lien is siluated. AUICMATLCJtEW"Lgp NOTICE AND PRIORTL nFWME GENERAL- RVLE: 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. REF. Act of December 12, 1994, P.L. 1015, No. 138. RELMIEDF> 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 tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in rasped thereof; pr (2) the liability has become legally unenforceable. EXCEPTION: 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 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 Sher 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 ANNUM (DUE DATE TO PAYMENT DATE C.I. G.R., C, A.. S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE ANNUM ATE P,UA.EE., G.P.. M.I. : ? PER MONTH OR FRACTION(DUEADA ED TO PAYMENT DATE) P .IT., M.T. - 34 OF 1% PER MONTH OR FRACTION S.a U. -314 OF 1% PER MONTH OR FRACTION R T.T. 6% PER ANNUM NH A EST - 69. PER ANNUM LF.T., FUT. -1% PER MONTH OR FRACTICN M.0 R.T. -1% PER MOUTH OR FRACTION O.F.T. -18%PERANNUA For all taxes that are originally due and payable on and after January 1, 1982s 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 NTEREST RAE DAILY INTEREST FACTOR 111`82 THRU 1wim 20% aaosl4 111`83 THRU IMM3 19% 000139 111/81 THRU 12/!191 11% 000301 11185 THRU 129195 13% . 01 M356 111`89THRU 129199 10% D00271 fn`87 THRU 129191 9% 000217 111ree THRU 129191 11% . 000 M301 30 111192 THRU 129192 9% . 1 111190 THRU 1291M 75: 000142 111195 THRU 129199 9% . 0002Q 111199 THRU 129199 1•l. .000192 ---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)