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Home My WebLink About99-07742 No. 99•»y? Civil Term Ad" 4, ?Jk i vs• i Court of Common Pleas ! r Cumb. Co. k i - ir?- REVK-139(o-95)REV0 1(9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OFCOMPUANCE DEPT. 280878 KARRISBURO, PA 17128-0978 CERTIFIED COPY OF LIEN STEVENSON MACHINE SHOP INC 49 TEXACO RD MECHANICSBURG PA 17055-2623 i)"NAO o C) 7: ' COURT OF COMMON PLEAS OF-' CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2145523N00 Notice Date: December 21, 1999 Notice Number: 616.892.799.121-6 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 ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21079087 07.01.97 09-30-97 1 0.00 229.70 SALES 21079087 10.01.97 12.31-97 1 0.00 304.53 SALES 21079087 04-01.98 06.30-98 1 0.00 287.62 SALES 21079087 07-01.98 09.30.98 1 0.00 551.49 SALES 21079087 10.01-98 12-31-98 1 0.00 158.31 TOTAL: 0.00 1,531.65 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 12-31.99 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) December 21, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS STEVENSON MACHINE SHOP INC NOTICE OF TAX LIEN filed this day of at M. 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 0112-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 Inherhance and Estate Tax Act of 1962, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 of. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to December 13,1982, liens arise under the Inheritances and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 at. seq.). Lions 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. PENALTIES AND INTE E_SS GENERAL INFORMATION: Corporation Tax Liens 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 further notice . The filing of a Noticeof Lien with a County Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inherhance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Employer Withholding Tax Really Transfer Tax Sales and Use Tax Liquid Fuels Tax. Fuel Use Tax Motor Carriers Road Tax and Motorbus Taz 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 Irom the date of entry of record. PLACE OFTHE.E)LING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, 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 office of the Prothonotary of the county in which the property subject to lien is situated. 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 priorhy of tax liens over any existing mortgages or liens which are property recorded at the time that the tax Tien is fired. $Fe 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 Ced'dicate of release of any lien imposed with respect to any tax h: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is Computed after a lien is paid. SETTLEMENT OF ACCOUNT The Total-column (Column 7) for each type of tax fisted 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. h 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. C.S.. F.F.• C.L. C.N.I. -61:PERANNLM DUE DATETO PAYMENT DATEI C.L. G.R., CA.. S.T. • 65: PER AMIIAI (DUE DATE TO PAYMENT DATE) e.L. N.E., G.P., M.I. • m PER ANN DUE DATETO PAYMENT DATTEE P.U.R.. •1% PER MONTH OR FRACTION (DUE DATE TOPAYMENT DATE) P.I.T., EM.T. • 3/4 OF 1% PER MONTH OR FRACTION S.eU. - 314 OF 1% PER MONTH OR FRACTION R.T.T. -OTIPERANNM INHA EST. -s%PEAANNUM LF.T.. F.U.T. - IA PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. • 19°A PER ANNUM For all taxes that are originally due and payable on and shot 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: DFUNOUENTDATE INTEREST RATE DAILY INTEREST FACTOR 111192 THRU IMIR2 20% .000549 111195 THRU 12n185 189. .000159 ;;IM 12n1B1 11% .000501 1/185 THRU 128185 M 151: .000558 11186 THRU IWIM6 10% .000274 IIIM?THRU IMIM7 9f .000247 111/69 THRU IWIMI 11% .900501 11182 THRU 128182 99. .000247 111195 THRV 128181 7% .000192 111195 THRU I2n189 M .000247 111199THRU 128189 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 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)