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HomeMy WebLinkAbout03-5833 BUREAU OF COMPLIANCE DEPT, 280948 HARRISBURG, PA 17128..(1948 fit Rif .. I~ dO Ut- '7.),)3 ~. i4'1U1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' CERTIFIED COpy OF LIEN 1lu()3. :::1 33 ~ 7~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NITTANY lINK INC 500 N FRONT ST WORMLEYSBURG PA 17043-1016 EIN: 25-18334101000 Notice Date: October 26, 2003 Notice Number: 816-573-903-102.1 To the Prothonotary of said COIlrt: 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 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 90194808 10-01.02 12-31.02 229.70 381.58 EMPL 90194808 01-01-03 03-31-03 319.07 457.12 TOTAL: 548.77 838.70 FILING FEE(S): 14.00 ~ 0 0 ("..) -n -on:- ;Z q:f~ ::J "j'" -1" ~,~: i-'1;~~' zf:~ , '~':! :'1 (1') "'~~. (.;" ,:,;,~ll:J -<,:. ( 'fr- ~() ""~ :::'$'';- ~(') ;:1,; ~~?~ 0 s;.~c - ~:c-'rn .. ~-...) Z .,... =< :.) ?i5 a. -< fEREST COMPUT A nON DATE: 11.05-03 undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the "onwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as lhe case may be. ~~ ~JJ.., 'ARYOF UE 'HORIZE LEGATE) October 26, 2003 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS NITT ANY LINK INC NOTICE OF TAX LIEN filed this day of at m. LIENS FOR 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 011971,72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 r.s. Section 8112-C, as amended. Liens for Liquid Fueis Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as emended. 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 1he PA Vehicle Code, (75 PA. C.S. 9615). Uens for Inheritance Tax and Estate Tax arise under the Inheritance and Estale Tax Act of 1982, Act of December 13, 1982, P.L 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to December 13, 1982. liensanse under the Inheritance and Estate Tax Act of 1961. 72P.S.Section2485-101 et.seq.). Uens for Slale, 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 r.s. Saction 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: Comorallon Tax Uens provided undar 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 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 Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Employer WithholdlnQ Tax, Realty Transfer Tax. Sales and Use Tax. Llouid Fuels Tax, Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax 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 shalf 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. PLACE OF THE FILING 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. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAl RULE: According to the Rscai 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, j~dQement, claim, lien, or estate is satisfied from a subsequent JudICIal sale or liabIlity With which tha property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded althe time that the tax lien is filed. ~ Act 01 December 12,1994, P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may plescribe, the Secret8iY or his delegate may issue a certificate of release of any lien imposed with respect to any tax II: (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. SETT~EMENT OF ACCOUIiI The or otal" column (Column 7) for each type of tax listed on this Notice of U, comprises the balance of Tax Due (Column 6) pius assessed additions and, penalties, and assessed and accrued interest up to the interest computati date on the face of this notice. If payment or settlement of account is made after the interest computation d the payment must include the lien filing costs and accrued interest trom interest computation date to and through the payment dafe. For any delinquent taxes due on or before December 31,1981, interf imposed at the tollowing rales. C.S., F.E, C.L, C.NJ. "6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.l-, G.B., C.A., S.T. - 6% PER ANNUM (DUE OATETO PAYMENT DATE) B.L., N.E., G.?, M.l. . S% PEA ANNUM (DUE OATE TO PAYMENT DATE) P.ll.R.. . 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT P.LT., E.M.T. . 3/4 or: 1% PER MONTH OR FRACTION S. 8. U. - ::1/4 OF 1% PEA MONTH DR FRACTION RrT - 6% PEA ANNUM If>>>.I&EST. -t.%?ffiANN\.>>Il l.F.T., F3J.T, -1% PER MONTH OR f:"RACTlON M.C.A.T. - 1% PER MONTH OR FRACTION O.FT - 18% PER ANNUM For aU taxes that are originally due and payable on and after January the PA Department of Revenue will calculate daily interest on aJJ tax deficiencies using an annual interest rate that will vary from calendar Interest is calculated on a daily basis at the following rates: DELINQUENT DA.TE INTlE:REST RATE CAllY INTEREST 1/1/82 Tl-/RU W31/B2 20% .OW5- 111183 THRU 1;2131.'83 18% .0004 111184 TI-!RU 12/31/64 11% .()OO~ 111185 THRU 12131t85 13% .ooo~ 111186 THRU 12/31/86 10% .Do{) lIlf87 THAU 121'31187 9% .000 111188 THRU lV31191 11% J.'lO( 1i1i~ THRU 12.1311'92 9% ,001 11111)3 THRU 12/31194 7% .OQ 1flf95 THRU 12131198 9% .O{ 111199 THRU 1.21311$" 7% .(1( lf1fOOTHRU 12/31/00 S% .1.1 111/01 THRU 1z{31/{11 9% .0 1/1102 THRU 12131/02 6% .( l/1f()3 THRU 12/31/03 5% ~~.Tax:es that become delinquent on or before December 31, l' a constant interest rate until the delinquent balance is paid off. ~~- Taxes that become delinquent on or after January 1, 1982 variable interest that changes each calendar year. y-~lnterest IS calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBEI DELINQUENT) X (DAILY INTEREST FACTOR) REVK-300 (8-01) REVOOK10 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG. PA 17128-0948 '* ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. AUTHORITY TO SATISFY NITTANV LINK INC 500 N FRONT ST WORMLEVSBURG PA 17043-1016 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 03-5833CIV DATE FILED: November 5,2003 EIN: 25-1833410/000 NOTICE NUMBER: 848-617-904-071-7 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note should be removed from the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 17 day of July, 2004. (. ~ Gregory C. Fajt Secretary of Revenue - Keith J. Richardson Director, Bureau of Compliance .c:( U-- o~ ~3 u.!fu iz zm ~~. ~~ o~ U-o 00 ~o ~~ o~ Ou.! ulcO ~~ ~6 <t o ~ ~ ul \- ~ .c:( ~ 3~ fum ~Gj u.!a:: ~u- u-o '=" o\-: :I:m ~~ ~~ ~~ Ou.! ~o ~ g ~ ~ :J ~ <C. ~ Z t: ~ '4 fJ) o }- ; a: ~ '; 4. \A. ~ , , ~ 'l ........ t::l(\ " ~, U\ ~ t c(\ ~ ~ ~ a ~ ffo.~ ~, % 1~) --Q\\ \. N /~::;.\ c.,. -:' 0 -:;\~ '6. ""'''',c (~("t"\ 0~'~ ...0 V ? \- ..::;. ::::A 'L", -;:::; -z. "'7 ',__ \ -; ~ :'-;1'-_L_... . '2:;, c:, _ r-;!.-, _ 3.