The URL can be used to link to this page

Home My WebLink About99-05395 No. OV- s39 r Civil Term VS. i Court of Common Pleas Cumb. Co. i I t i ? I REVK-1ee(eee) REV0000 COMMONWEALTH OF PENNSYLVANIA BMEAU OF COMP WNCE DEPARTMENT OF REVENUE DEPT. 220We W1RRIBURG, PA 11122-0 - CERTIFIED COPY OF LIEN 7• P !:': IZ COURT OF COMMON PLEAS OF - 5SQ 5 CLS 1e in, CUMBERLAND COUNTY, !, ._ - , !•I PENNSYLVANIA JAD MAINTENANCE SERVICE EIN: 25-17355051000 3 KACEY CT STE 203 Notice Date; August 24, 1999 MECHANICSBURG PA 17055-9213 NotioeNumber: 237.859.299.081.9 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified wity of a lien to be entered of record in your county. O,kLn? a 4A 1 TAXTYPE 2 ACCOUNT ID 3 TAX 4 TAX 6 EVENT 7 PERIOD PERIOD NUMBER DUE TOTAL DUE B EGIN END EMPL 18143891 07 -D7-9 8 0930.98 1 : 03 84 SALES 21560863 11-01-98 11.30-98 I . 7 5 797.68 . 1,076,65 TOTAL: 79.17 1,874.23 FILING FEE(S): 9 .DD 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. SECRETARYOF EVENUE (OR AUTHORIZED DELEGATE) August 24, 1999 DATE PART 1 - TO BE RETAINED BY RECOROINGOFFICE COMMONWEALTH OF PENNSYLVANIA VS JAD MAINTENANCE SERVICE INC NOTICE OF TAX LIEN filed this day of at M. LIENS FOR TAM Lens 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. amended. Section 7345, as 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 et. 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 TAXES ENALJff,"NDJNTEREST GENERAL INFORMATION: Corporation Tax Lien Provided under the Fiscal Code arse at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no f Inher noti a 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 Lien are liens on real estate which Continue until tax is paid. Personal Income T- Emolover Withhold and Use Tax, 109?5jx Rely Tran?ax Sags n ?cuid Fue?ax. Fuel Use Tax. Motor C rn r Road T x 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. QLAQE OF THE FILINCOiM PLACE OF FILING: The notice of lien shall be filed: (a) In the rase of Real y, in the sulbect to the lien is si situof the ated anndt(b)intthe case of erlsonal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the Properly subject to lien is situated. ALITOMATIG R VIVA F NOTICE AND PRIORFrv ru unrwc GENER!(L_HULE; 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. Subject to such regulation as?ESecretary or his delegate may prescribe, the or hi ate withrrrespect tos any tax if: (1) ti e I ability?is Isatsl ed,Isaw listaof any Icoreisp sed ction payment of the amount assessed together with all intfoerestrceabl aned costs inXCEP respeTION: ct thereof; or (2) tote liability has become legally unen. E Interest on Corporation Taxes is computed after a lien is paid. SET•fLEMENTOFA nwE 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. CN.I. -ax PER ANNUM (DUE DATE TO PAYMENT DATE) B. L. N G R_ CA.. ST, E., G P., MI. - m PER ANNNNUM(DUE DATE TO PAYMENT DATE) P.U.R. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T, E.M.T. -34 OF 1% PER MONTH OR FRACTION S.a U. -314 OF 1% PER MONTH OR FRACTION RT.T. -".PERANNUM NH a EST. -8% PER ANNUM L.F.T. F.U.T. -1% PER MONTH OR FRACTION M.C R. T. - I% PER MONTH OR FRACTION O.F.T. -1V• PERANNUM 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 tn182 THRU 129192 20% In/83 THRU 129193 10% 11190 THRU 12911& 11% '(xxM01 1/1185THRU 129193 1 0 2•w .ow3m 11186THRU 129198 10% .00288 111187THRU 129197 9% 0002)7 1n98THRU 12/!191 11% .000217 tn192 THRU 129192 .000201 1/1193THRU 129191 ?' ?M192 v1195THRU 129199 9 _000192 111199THRU 129199 77% .000292 .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)