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Home My WebLink About99-05380 No. Civil Term awe" vs. Court of Common Pleas Cumb. Co. 1 REVKgle("S) REVOOOKe REAU OF COMPLAKE D 9UEPT. zeoae nI1WIRIBSURO,PA1712 0 / L 9q- 5,380 C Term R GEE CONTRACTING PO BOX 839 CAMP HILL PA 17001 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE - ; CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA INCr" „' EIN: 25.1626395/000 Notice Date: August 24, 1999 Notice Number: 238-115-999-081-9 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. SCII•O-L-Vd CL.ti4Q)LIQC aA 4c:i„1 1 2 TAX TYPE ACCOUNTID 3 TAX 4 TAX 5 6 7 PERIOD PERIOD EVENT NUMBER TAX DUE TOTAL BEGIN END DUE EMPL 17817982 0401-98 06.30.98 1 439.52 740.60 TOTAL: 439.52 740.60 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 09-03-99 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. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE August 24, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS R GEE CONTRACTING INC NOTICE OF TAX LIEN filed this day of at At. LIENSF_OB TAXES 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 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 at. 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.). Liens for State, or State and Lout 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_F9_R_TAXES?P_ENALTJES AND-It4TERE51 G,+,E,.?N?E'R'AL INFORMATION: Cav13a9 Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and properly, both real and personal, with no furl oLnotic9. 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 Emp(pyef_yQit6)lOfdin¢TdX._Re311(yJ[dnSleL Tdl[,.?d195 and Use Tax, I G lid Fuels Tax. FL,eL_Uss?ax,lYtotoLC?rrsts?iodd_T-ax-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 properly 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 dale of entry of record. PLACE-Off-THE FIUNG_NOTICEEORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real in the subje t to the lion f iscsituof the ated and (b) in they case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the properly subject to lien is situated. AUTOMATIC RE-VIYAL_OFNOIICEAND_PRIORRY of NDTICE GENERAL-FULE; 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 lull, 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 Item 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_QFLIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a Canilicate of release of any imposed with respect to any tax 8: (1) the liabilityswit satislleQ satisfaction consistingrespec otf payment of the amount assessed together h all interest and costs in thereof; or (2) the liability has become legally unenforceable. EXCEPTION' Interest on Corporation Taxes is computed after a lien is paid. %MEMENLQF_ACDOUNT 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 addhions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. II 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. CS. F F., C.L.. ON 1 . I„ PER ANNUM (DUE DATE TO PAYMENT DATE CI GA. CA.ST e L. N E.. G P., M I. B8n. PER ANNUM (DUE DATE TO PAYMENT DATE) P u n . • 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PIT. E.MT. . 311 OF IS PER MONTH OR FRACTION S. a U 314 OF 1% PER MONTH OR FRACTION FITT M PER ANNUM INHa EST. BT. PER ANNUM LF T. F.U T. N% PER MONTH OR FRACTION M.OR.T. % PER MONTH OR FRACTION OFT. -IM PER ANN UM 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1111B2THRU 121192 2ey, OWf18 Vve3 THRU 121193 IBS 000178 1111811 THRU 121191 .000301 111185 THRU 121195 HS 11% ON358 111198 THRU 121198 NOT. 0002]11 111187 THRU 12919; 10 1198 THRU 12/1191 9% 000274 000301 111192 THRU 1213192 11% W301 111,93 THRU 121191 1T. 111195 THRU 121198 000142 111199 THRU 12/1199 BY. W192 9% 000142 ---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)