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
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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 '.,:
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