The URL can be used to link to this page

Home My WebLink About04-0047REVx-159 (1201) REVOOOKe BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 1]126-0946 ,~~~. P.~ ~~v.~ ~, B/f~ ~c~ /4'(./01 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE B C MCALLISTER PAVING 5140 ERBS BRIDGE RD MECHANICSBURG PA 17050-2432 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1852692/000 Notice Date: December 23, 2003 Notice Number: 134-176-603-121-8 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a cerfified copy of a lien to be entered of rewrd in your county. 1 2 3 4 5 6 7 7AX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 90964631 04-01-01 06.30-01 1 777.28 1,475.18 EMPL 90964631 07-01-01 09-30-01 1 670.02 1,631.42 EMPL 90964631 10-01-01 12.31-Ot 1 800.30 1,484.56 EMPL 90964631 01-Oi-02 03.31-02 1 139.78 258.28 EMPL 90964631 04-01-02 06.30-02 1 709.86 1,301.03 EMPL 90964631 07-01-02 09.30-02 1 728.08 1,323.48 EMPL 90964631 10-01-02 12.31-02 1 568.70 1,024.88 TOTAL: 4,594.02 8,498.83 FILING FEE(S): 14.00 () N o O r ,. sr' ~ -~1 fil~ rn 1 c ~ ~ ~ ~ c.~ ; G b - -^~ ~~ - =yi . S ~~ ..- . ~ _~ Q G'7 -~ INTEREST COMPUTATION DATE: 01-02-04 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 a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. S RETARY OF UE (OR AUTHORIZE LEGATE) PART 1 -TO BE RETAINED BY RECORDING OFFICE December 23, 2003 DATE COMMONWEALTH OF PENNSYLVANIA VS B C MCALLISTER PAVING NOTICE OF TAX LIEN filed this day of at m. 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 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 priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. EE: Ac[ of December 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN 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 of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Taz 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 Taz 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 Secton 1 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 Taz Ac[ of 1961, 72 P.S. Section 2485 - 101 et. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Taz and Public Transportation Assistance Fund Taxes and Fees arise under Secton 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 Cotle, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Coporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the hanchises 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 fling of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid Personal Income Tax. Emplover Withholding Tax, Realty Transfer Tax. Sales and Use Tax. Liquid Fuels Tax. Fuel Use Tax. Motor Carriers Road Taz 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 Prothonctary 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 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 certificate 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 irnerest 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 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 filing costs and accrued interest from the interest computaton date to and through the paymem tlate. Far 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. - 6% PER ANNUM (DUE DATE TO PAVMENi DATE) C.I., G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENr DATE) B.L., N.E., G.P., M.1. - 6%PER ANNUM DUE DATE TO PAVMEM DATE) P.U.R.. - 1% PEP MONITH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1%PER MONTH OR FRACTION S. 8 U. - 3/4 OF 1%PER MONTH OR FRACTION R.T.T. - 8% PER ANNUM INH a EST. - 6% PER ANNUM IRT., F.U.T. - 1%PER MONTH OR FRACTION M.C.R T. -1%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 111182 THRU 12/31/62 20% 000546 1/1/83 THRU 12/31/83 I6% .000438 1/1/84 THRU 12/31/64 11% .000301 1/1/65 THRU I2/31/65 13% .000356 1/1/66 THRU 12/31/88 10% .0002]4 1/1/W THRU 12/31/W 9% 00024] 1/1168 THRU 12/31/91 11% .000301 1fl/92 THRU 1TJ31/92 9% .00024] to/93 THRU 12/31/94 ]% .000192 1/1/95 THRU 12/37/86 9% .00024] 1/1/99 THRU 12/31/98 ]% .000182 1/1100 THRU 12/31100 8% 000219 1/1/01 THRU 12/31/01 5% .00024] 1/1/02 THRU 12/31/02 8% .000184 1/1/03 THRU 12/31/03 5% .00013] ---Taxes that become delinquem on or before December 31, 1961 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) REy}C-132 (7) ~F~ Sro1 ~/r~ r' 1 LGt.w BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG, PA 17128-0949 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. B C MCALLISTER PAVING 5140 ERBS BRIDGE RD MECHANICSBURG PA 17050-2432 To the Prothonotary of CUMBERLAND County: AUTHORITY TO REMOVE LIEN FILED IN ERROR COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 04-47CIV y DATE FILED: January 5, 2004 EIN: 25-1852692/000 NOTICE NUMBER: 550-539-507-051-6 • ~~"` ;ti. !' ~r.." ~~~ The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note, was filed in error and desires that it be removed from the records thereof. AND you, the Prothonotary of said court, are hereby authorized and empowered, in the name and stead of the Plaintiff, to remove said Lien from 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 16day of May, 2007. Thomas W. Wolf Secretary of Revenue Keith J. Richardson Director, Bureau of Compliance a_ oZ Q W aZ ~W ~a 0 UZ LL ~ O~ ~U oG ~ Z Q O~ Wm r~ z~ -U 0 N CC W N Z 4 a N W W ~ LL 0 ~ N 7 J ~ W ~" Ow ~o O U i_._ F- t s~ ~' ~... ~ ,~ _ 7} ~ _ ..i.. ..i_, ?, ~,~ .ii C.,._ ~ -: - ;~ i!I ~ y w . :,~ r Q ~ ~< Z Q d W N J 4 m A ~„ ~ ~ ~ ~ !a ~ a„ M a 0 w z W W J W W O r O Q