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HomeMy WebLinkAbout01-6227COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF UEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA HEIGES HOME IMPROVEMENT INC 1280 GOOD HOPE RD MECHANICSBURG PA 17055-2052 EIN: 25-1825073/000 Notice Date: October 21,2001 Notice Number: 912-632-301-101-6 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 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 90102168 01-01-00 03-31-00 I 0.00 229.05 EMPL 90102168 04-01-00 06-30-00 1 0.00 118.16 EMPL 90102168 07-01-00 09-30-00 1 0.00 109.48 EMPL 90102168 10-01-00 12-31-00 1 0.00 70.81 TOTAL: 0.00 527.50 FILING FEE(S): 0.00 INTEREST COMPUTATION DATE: 10-31-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a b'ue and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due ~'om such taxpayer and which, after demand for payment thereof, remains unpaid. 'me amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsytvania upon the taxpayer's pmoporty, real, personal, or both, as the case may be. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE October 21,2001 DATE COMMONWEALTH OF PENNSYLVANIA VS HEIGES HOME IMPROVEMENT INC NOTICE OF TAX LIEN tiled this day of Liens fur Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens fur Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Refurm Code of 1971, 72 P.S. Section 7345, as amended. Uens fur Realty Transfer Tax arise under Se~on 1112-C of the Tax Refurm Code of 1971,72 P.S. Section 8112-C, as amended. Liens fur Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 261 l-M, as amended. Liens fur Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens fur 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 I et. 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 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. PENALTIES AND INTEREST GENERAL INFORMATION: Corooretion Tax Lier},~ provided under the Fiscal Code arise at the time of ssltlement (assessment) and are liens upon the fl'anchisas and property, both real and pemonal, with no further notice The tiling of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in futi furce and vafidity without tiling of revival until paid. Inherhanns Tax Lien~ are liens on real estate which continue until tax is paid. Personal Income Tax. EmDi¢3ver W'~lholdin(] Tax. ReaJtv Transfer Tax. ~1' ' and Use Tax. Li,uid Fuels Tax. Fuel Use Tax. Motor Carriers R~ad Tax arid ~ 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 properly is situated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary coume of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOT CE FOR~I PLACE OF FILING: The notice of lien shall be ~ed: (a) In the cass of Real Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and (b) n the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the properly subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICF ~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not requ re retiling of the Notice by the Commonwealth. Any Notice of Lien tiled by the Commonwealth shall have prior~ 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 cha~led. ~ 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 the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certiticate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in reapect thereof; or (2) the liability has become legally unenfurceable. Interest on Corporation Taxes is computed after a lien is paid. The "Total" column (Column 7) fur 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 tiling costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or befure December 31, 1981, interest is imposed at the fullowing rates. C.S., F.F., C.L., C.N.I. - e% PER ANNUM DUE DATE TO PAYMENT DAT B.L, N.C., G.P., M.I. - ~ .N'JN UM (DUE DATE TO PAYM I~T DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYM B*',rT DATE) PJ.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTICN S. S U. - 3/4 OF 1% PER M Ch*~TH OR FRACTION R.T.T. - 6% 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: ---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 fofiows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)