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HomeMy WebLinkAbout99-06042 No. 99- 6d A? CIVII Term vs. i r Court of Common Pleas Cumb. Co. REVK-159 (9.95) REV999K9 eURFAU OF COMPUANCE DEPT. 215911 'AVI ,. HARRISBURG, PA 17121-09/1 1 O. Gq- ?Qo?-a C??? TLfM PEBB MFG CO INC 639 GLENDALE ST CARLISLE PA 17013 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUM BERLAND COUNTY, PENNSYLVANIA Y`EIN: 23-1718684/000 Notice Date: September 28, 1999 Notice Number: 320.007.599.092.3 To the Prothonotary of said court: Pursuant to the faws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 464,0 CU 1 `lac>WA R4 3 (.0,3)2 1 2 3 4 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END 5 6 EVENT TAX NUMBER DUE tMPL 12194742 01-01-97 03-31.97 1 EMPL 12194742 04.01.97 06-30.97 1 EMPL 12194742 07-01-97 09-3097 1 EMPL 12194742 10-01-97 12-31.97 1 INTEREST COMPUTATION DATE: 10-08.99 -ING 901.01 3,677.13 3,823.37 3,435.51 11,837.02 7 TOTAL DUE 2,701.07 7,103.84 7,299.48 6,479.23 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 alien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case maybe. !'L_ 2. SECRETARY OF "REVENUE (OR AUTHORIZED DELEGATE) PART I - TO BE RETAINED BY RECORDING OFFICE September 28. 1999 DATE .r COMMONWEALTH OF PENNSYLVANIA VS PEBB MFG CO INC NOTICE OF TAX LIEN filed this day of at M. LIENS_EMTAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Coda, 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 of. seq. (For decendants with dale 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 Slate, or State and Lou[ 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-FOVAXE6-PENALTIE$AND INTEREST GENERAL INFORMATION: Corporation Tax I iefls 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 np_(ynher 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 Lies are liens on real estate which Continue until tax is paid. Personal Inc me Tax EmolDYef?llhhpld?fl¢T217L?SdJ1aDS)eLja7S?SdI95 MM a Tax inuid M4l Fueln Fuel a Tax ly!_olD?Cduj personal orbus Tax liens are liens s upon the franchises as well as real 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 Irom the date of entry of record. PLACE OF THE, FILING.NOTJCE FORM PLACE OF FILING. The notice of lien shall be filed: (a) In the use of Real Property, in the Office of the Pro!honolary of the counly in which the property subjtaect to the hen is situated and (b) in the use of Personal Properly, whether ngible or intangible, in the ofhce of the Prothonotary of the county in which the properly subject to lien is situated. AUTOMATIC REVIVAL OF_NOTLCEAND_PRIORRLOFNOTICE 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, hen, or estate is satisfied from a subsequent judicial sale or liability with which the properly may be charged. EXCERMISL The Commonwealth does not maintain priority of tax hens over any existing mortgages or liens which are properly recorded at the time that the tax lion 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 Withrresrpect of any tax if: delegate (1) the liability isllsat satisfied. release satisfactonn consisliing 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 alter alien is paid. SETTLEMENLOFACCOUNT 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 compulalion date on the face of this notice. II payment or settlement of account is made after the interest computation dale, the payment must include the lien filing Costs and accrued interest from the interest Computation dale to and through the payment dale. For any delinquent taxes due on or before December 31, 1981, interest is Imposed at the (allowing rates. C .S. F F., C L.. C N I . 'M PER ANNUM (DUE DATE TO PAYMENT DATE) C1 On CA ST 6% PER ANNVM DUE DATE TO PAYMENT DA aL. NE,GP., M I. •r. PER ANNUM IDUE DATE TO PAYMENT DATTE) P.U R 11 PER MONTH OR RUCTION (DUE DATE TO PAYMENT DATE) P.I T. E.M.T. -319 OF P. PER MONTH OR FRACTION S a U. 311 OF 11 PER MONTH OR FRACTION RT.T -r PER ANNUM INH a Eer .6; PER Aryl LF T, F.UT -11 PER MONTH OR FRACTION Al C R T. -11 PER MONTH OR FRACTION O.F.T. -18'. 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 INTEREST RATE DAILY INTEREST FACTOR 1/1,82 THRU 12/91/82 201 wous 111183 THRU 12131103 161 .006188 111199 THRU 12131184 111 111,85 THRU 12,131,85 U1 .000301 11IM6 THRU 12131186 101 000356 111,87 THRU 12131,07 91 W247 111196 THRU 12.01,91 111 M301 V V92 THRU 1213192 91 .000301 111193 THRU 12131/9/ M .000292 1/1/95 THRU 129199 9^ 000192 11199 THRU 12131199 71 .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 OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Plaintiff V. PEBB MFG CO INC. 639 GLENDALE STREET CARLISLE, PA 17013 Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND CTY, PENNSYLVANIA No. 99-6042 Civil Filed: 10/4/99 Amount: $23,583.62 License # 23-1718684 ORDER TO SATISFY TO THE PROTHONOTARY: You are hereby authorized and directed to satisfy the lien andjudgment, as above captioned, upon payment of your costs only by Defendant. TOM CORBETT ATTORNEY GENERAL BY Jol t J. Condri #020831 Sr/ Deputy A mey General l mancial Enf rcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Strawberry Square Harrisburg, PA 17120 Telephone: (717) 787-7188 Dated: April 28, 2005 UQ G '.,: 1 14 N