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Home My WebLink About99-05383 I No. 99- -3g3 Civil Term VS. Court of Common Pleas Cumb. Co. I REVK-15919.4151 REVOWO COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 2 W WO NARRI9BURO, PA 1712111 19 DANIELS JANITORIAL SERVII?E? ITC P D 611 CAMP HILL PA 17011-5510 ,ac?.nn,pd Ct.L4 gIU4S t2d X5511-r CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2883575/000 Notice Date: August 24, 1999 Notice Number: 237-889.699-081.9 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. 1 2 3 4 5 6 7 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 19354539 0401.97 06-30-97 1 0.00 21.79 EMPL 19354539 07-01-97 D9-30-97 1 1,463.55 3,090.91 EMPL 19354539 01.01-98 03.31-98 1 1,025.39 2,210,22 EMPL 19354539 04.01-98 06.30-98 1 0.00 154.98 TOTAL: 2,488.94 5,477.90 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 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, 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 DANIELS JANITORIAL SERVICES INC NOTICE OF TAX LIEN filed this day of at M. LIENS EOR TAXES Liens for Corporation Taxes arise under Seclion 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 T. 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 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). LIENSEOR TAXES PENALTIES AND INTEREST GENERAL INFORMATION: Q91RQ tlQn Tax Lie.OS 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 funher notigg, 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 ien5, are liens on real estate which continue until tax is paid. Personal Income Tax Fmoloyer Withholding_Tax Really Transfer Tax Salff and Use Tax. Liquid Fvels Tax Fuel Use Tax Motor Carriers Road 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. PLACUMEFJL114"OME FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the rase of Real Properly, 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 o8 ice of the Prothonotary of the County in which the Property subject to lien is situated. AU OMA7JC_REYIYAL OENOMOEANDINLQRmLQENQME 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 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. SEE; 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 tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in rasped thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENTOFACCOM 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 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, C.N.I. -e% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I. G R, CA.. ST. •6•,. PER ANNUM IDLE DATE TO PAYMENT DATE) P.U R.E GP MI - 1% PPER ER MNONTH OR FRACTION(DUED ETO PAYMENT DATE) PA LT. E.M.T. -34 OF 11. PER MONTH OR FRACTION S.aV •34 OF 1% PER MONTH OR FRACTION RTT. -13%PERANNUM INH S EST. .e9. PER ANNUM L FT. F.U T. -1% PER MONTH OR FRACTION M.C R.T. 1% PER MONTH OR FRACTION O.F.T. .1e% 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 Irom Calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 12n1B2 201. .0005'0 12nIM3 16% 0(0x38 12n1n 11% .000301 IMIM5 13% .000356 12MIM6 10% 0002E 12411,17 9% .600274 =M 11% .000301 2 Izn192 9% .000274 12n119I 79. .000102 1241199 H1. .000274 12411419 T. .000102 ---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)