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Home My WebLink About99-06550 No. 99-Gs?y dell Term l s vs. ...Ziy Court of common Pleas Cumb. Co. .Mv f i i? I • i j. . r..6 Fyn 1 ?? REVa•150 (MS) REV"M 6UREAU OF 001111PLIAMs DEPT. 290" IMRRISBURO, PA 17129494E aw COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE 7Q- ?SSQ l:iuil •l4idJ*? ?rI r I KEYSTONE SIGN SYSYH"S"I'Ik'•t 5215 SIMPSON FERRY RD MECNANICSBURG PA 17055-3500 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.1773055x000 Notice Date: September 13, 1999 Notice Number: 265.373.099-090.8 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. g9,OV PC- L 9/9.ziC 1 2 3 e 6 6 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21667108 02.01.99 02.28.99 1 689.13 716.10 TOTAL: 689.13 716.10 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 09.23.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commomveahh of Penns ania, candies this to be a true and correct copy of a her. against the above named taxpayer for unpaid TAX, INTEREST, ADDIT ylv IONS or PENALTIES therein due from such taxpayer and which, attar 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 use may be. ?!?-12. %zt o- SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 13, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS KEYSTONE SIGN SYSTEMS INC NOTICE OF TAX LIEN filed this day of at M. PLACE_QETHEEILINO NOTICEFORM PLACE OF FILING: The notice of ben shall be fled: (a) In the case of Real Property, in the ofhce of the Prothonotary of the county in which the property subject to the lien is situated and (b) in the case of Personal Properly, whether tangible or intangible, in the office of the Prothonotary of the county in which the properly subject to hen is situated. AVTOMATIC_REVIVAL-OF NOTICEAND-PRIORITY-0E OTICE GENERALR'ULEt According to the Fiscal Code, the Notice of Lien Is automatically revived and does not require nsfiing of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in lull, 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. EXCEPTION: The Commonwealth does not mantan priority of tax hens over any existing mortgages or liens which are popery recorded at the time that the tax hen 1s filed. SEE: Acl of December 12, 1994, P.L. 1015, No. 138. RELEASE-OF-LIEN LIENSEOR-TAXES Liens 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. 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 Can iers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9515). 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 of. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants with date of death prior to December 13, 1982, hens arise under the Inheritance and Estate Tax Ad 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. 9816). LIENSEOR-TAXE% PENALTIES AHD.INTEREST GENERAL INFORMATION: GQIp0I8bQILTA)LLIen4 provided under the Fiscal Code arse at the time of settlement (assessment) and are hens upon the franchises and property, loth real and personal, wilh-nQJurthe[.nobce, The filing of a Nolice of Lien with a county Prothonotary is not a requisite, and the Ion remains in full force and validity without tiling of revival until paid. InhWiliff JAXLions are hens on real estate which continue until tax is paid. PstsonallncQmasaa..Erriployv dhholdogSRx.Aeauylranslat Ta"ales anctVss_Iax.liquidEuelslaX.FueWslrSax.Molot_Gatuats BoadlaXarxl Motolbus,lw liens are liens upon the franchises as well as real and personal properly of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such propeny 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. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cen6cate of release of any lien imposed with respect to any tax d: (1) the Lability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs In respect thereol; or (2) the liability has become legally unenforceable. EXCEELM Interest on Corporation Taxes is computed after alien is paid. SETTLEMENT OE-ACCONT 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 andlor 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 tiling costs and accrued interest from the interest computation dais 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.FF, CL.CNI •6\ PERAINUM(DUE DATE TOPAYMENT DATE) CI.OR,CA.ST •RPER ANNUM (DUE DATE TO PAYMENT DATE) OP.M.I RL. NE •6% PER ANNUM (DUE DATE TO PAYMENT DATE) . PUR •1% PER MOWN OR FRACTION (DUE DATE TO PAYMENT DATE) PIT. EMT •14 OF 1% PER MONTH OR FRACTION S SO • 0,4 OF 1% PER MONTH OR FRACTION RTT - 6% PER ANNUM NH IEST •61. PER ANNUM LFT FUT. • I% PER MONTH OR FRACTION MORT • I% PER MCNTI4 OR FRACTION OFT. 19% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue wil 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 lollowing rates: DELINQUENT DATE MEREST RATE DAILY INTEREST FACTOR 111 V THRU 120142 20% 000046 111.11 THRU 120111 16% 000626 1 nM TNRV 12014 11% .000301 1,111 THRU 192145 1M 000254 111116 THRU 12014 IM 000274 1117 THRU 1201117 6: 000247 11141 THRU 129111 11% 000201 1192 THRU129112 K 000247 111 rot THRU 12014 7% 000192 111,95 THRU 120141 2% 000247 111,99 THAW 1414 7% 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 alter January 1, 1982 are subject to a variable interest that changes each calendar year. -.Interest is calculated as follows: INTEREST • (BALANCE OF TAX UNPAID) )(NUMBER OF DAYS DELINOUENn X (DAILY INTEREST FACTOR)