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Home My WebLink About99-05378 No. 9f- 43 y Civil Term VS. Court of Common Pleas Cumb. Co. I` REVK-159(945) REVOW" COMMONWEALTH OF PENNSYLVANIA BUREAU OF COMPLIANCE DEPARTMENT OF REVENUE DEPT. 2BO IMRRISBUflK) e, PA I)199-099e ?I CERTIFIED COPY OF LIEN COURT OF UMBERLAND COUNTY PLEAS OF J3 I U Alt `PP f)1 J i i •`'J C ( PENNSYLVANIA NEWVILLE BUILDERS SUPPLY IiNC EIN: 25.1782743,000 345 CARLISLE RD Notice Date: August 24, 1999 NEWVILLE PA 17241-9565 Notice Number: 238.200.499-081-9 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. SQ.Mt6 C-LJLtiq,uQ,. Rtt $3tt1 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80046108 06.01-98 06-30-98 1 1,416.10 2,077.05 TOTAL: 1,416.10 2,077.05 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 0903.99 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 alien 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, ADDI1"IONS or PENALTIES is alien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. n/ V rV Q' r'PrW?'V SECRETARY OF EVEN UE (OR AUTHORIZED DELEGATE) August 24, 1999 DATE PART I - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS NEWVILLE BUILDERS SUPPLY INC NOTICE OF TAX LIEN filed this day of at IT. LIENS-FOR TAXES Uens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Sedion 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 Realty 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 Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et. 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 Ad of t961, 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. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR 1AXES, P NA, TIE AND INTEREST GENERAL INFORMATION: CCrporation Tax ien= 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 1Q fudher 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. 10berltaDCB Tax Lie164 are liens on real estate which continue until tax is paid. PPBES.GDELlOf4i85167i.-EmRl4.yei_1YOhh9lding Tax Realty Transfer Ta7,_SaLeS and Use Tax Liquid Fuels Tax F gel =e Tax Motor parriers R9dd Tax and 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. P_LAC TtiEfJLING NQ11CEFORM 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 case of Personal Property, whether tangible or intangible, in the o8ice of the Prothonotary of the county in which the property subject to lien is situated. AUTOMAIlQREYIYAL_OFxOIlCE.AND PR WARY oFNOTIC GENERAL RULE According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Nolke 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 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. RELEASE QE 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 respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACQQMW 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 andtor 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., CL.. C N.I. -e% PER ANNUM (DUE DATE TO PAYMENT DATE PAYMENT CI. GA.. C.A-ST. BT. PER ANNUM (DUE DATE TO PAYMENT DATE P U'R,E.,GA., M.I. ,1% PPEA ANNUM (DUE ER MONTH OR FRACTCN(DUE DATE TO P111IIIAYMENT DATE) P. LT.. EMT, . 314 OF 13. PER MONTH OR FRACTION S.a U, -3/4 OF 1% PER MONTH OR FRACTION R T T. . e% PER ANNUM INH a EST -MPERANUM L F.T, F U.T. 1% PER MCNTH OR FRACTICN MOR_T. -1% PER MONTH OR FRACTION O.F.T. •1r. 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 interesl 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 11192 THRU 12C 192 20% 000318 111,83 THRU 12CIM 16% . ,000448 Lived THRU 121194 11% 000301 111185 THRU 12MW 13% 000351 111186 THRU 12n196 10% . 000271 111187 THRU 12C I M7 9% 000274 111 98 THRU 1211191 11% . 000301 111/92 THRU 12M 192 9% 000217 In 193 THRU 121191 75. .000192 1 g95THRU 121198 000217 r1 1r90THAU 121190 M .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)