HomeMy WebLinkAbout99-05382No. 99-jr-w.7 gril Term
VS.
Court of common Pleas
Cumb. Co.
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REVK•IW"$) MOW" COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU0 COMPLMNCE
DEPT
INRmSBURG
BURO, PA I712e-0We .
p CERTIFIED COPY OF LIEN
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G REE EXCAVATING INC
SUITE 101A
3 RICHLAND LARD
CAMP HILL PA 17011
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 23.29008581000
Notice Dale: August 24, 1999
Notice Number: 238-288-199-081.9
To the Prothonotary of said court: Pursuant to the laws of the
Commonwealth of Pennsylvania, there is herewith transmitted a cenilied
copy of a lien to be entered of record in your county.
gIQ.O.?-?k:? C'1 t34 ?IU?? ei? Q? 1Il_
1 2 3 4 5 6 7
TAX TYPE ACCOUNT IO TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 19486208 04-01.98 06-30.98 1 1,179.20 2,163.86
TOTAL: 1,179.20 2,163,96
FILING FEE(S): 9,00
INTEREST COMPUTATION DATE: 09-03-99
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonweafth 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)
August 24, 1999
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
G REE EXCAVATING INC
NOTICE OF TAX LIEN
filed this day of
at IT.
lPLACf-QETi{E pILNQ1tQ1KEEORM
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 office of the Prothonotary of the County in which
the property subject to lien is situated.
A QMAW-REVIVALgEMECEAND-MM [LY-QENQE
GENEf1AL-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 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 liabilitywith which
the property may be charged. EXCEPTION: The Commonwealth does rat
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 QUIEN
LIENU-QR-TAXES
Liens for Corporation Taxes arise under Se. tion 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.
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.
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. 1085, 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 et. 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.
Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815).
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a mrtilicate of release of any lien imposed
with respect to any tax 8: (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 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
penallies, 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.
CS, F F., CL., C.N.I. - M PER ANNUM (DUE DATE TO PAYMENT DATE
C. I., G. R.. C. A. ST. •6% PER ANNUM (DUE DATE TO PAYMENT DATE
B. L. N. E, G. P., M. I. -r: PER ANNUM (DUE DATE TO PAYMENT DATE)
P.UR.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
P.I.T.EMT. - 34 OF 1% PER MONTH OR FRACTION
S&6 . • 314 OF 1% PER MONTH OR FRACTION
RTT. -e% PER ANNUM
INHa EST. -6%PER ANNUM
L. F.T., F.U T. - 1% PER MONTH OR FRACTION
M.C.RT, -1% PER MONTH OR FRACTION
O.F.T. -111%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:
DELINQUENT DATE MEREST RATE DAILY INTEREST FACTOR
LIENS FOR TAXES.PENALTLES-MO_INIEm-i
GENERAL INFORMATION:
Corporation Tax Liens 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 Wilhholding Tax RealtvLdnsfer Tax Sales
and Use Tax Liquid Fuels Tax Fuel Use Tax Motor Carriers Road Tax a
rw
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.
In/112 THRU 12411,22 20% MW
1/1/83 THRU 121 M3 IM .0004311
1111M THRU 1291/64 11% .000301
to95 THRU 1241195 139. 000358
111186 THRU 1241198 10% 000274
In/87 THRU 1291,27 99: ,e00247
In/88THRU 129191 119: .000301
11192THRU 12/!192 9% .W247
111/93THRU 129194 ]9: .OW192
1/1195THRU 1241198 B% .000247
111199 THRU 129199 19. .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 OFTAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)