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HomeMy WebLinkAbout08-1270REVK-159 (12-07) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 ?.?F.1 D$ - Ia-yU (21 UL P? od CL.. ?I Do G' k=? 3l.OS'd i??- aas'3y? D & S MECHANICAL & GENERAL CONTRACTING 942 WOODRIDGE DR ENOLA PA 17025-1545 CERTIFIED COPY OF LIEN P-o r" COURT OF COMMON PLEAS Off, CUMBERLAND COUNTY, ? PENNSYLVANIA EIN: 25-1850725/000 cri ± - Notice Date: February 21, 2008 Notice Number: 977-409-808-021-6 _w To the Prothonotary of said court: "uan(-`b thfolaws of the Commonwealth of Pennsylvania, there is herewitF?it ansn1 ed 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 90914659 07-01-03 09-30-03 1 686.93 1,434.96 EMPL 90914659 01-01-05 03-31-05 1 474.57 926.19 EMPL 90914659 04-01-05 06-30-05 1 523.46 1,015.26 EMPL 90914659 07-01-05 09-30-05 364.06 701.64 EMPL 90914659 10-01-05 12-31-05 1 279.37 534.22 EMPL 90914659 01-01-06 03-31-06 1 279.37 529.94 EMPL 90914659 04-01-06 06-30-06 1 279.37 525.08 EMPL 90914659 07-01-06 09-30-06 1 107.45 200.63 EMPL 90914659 07-01-02 09-30-02 3.89 12.05 EMPL 90914659 10-01-02 12-31-02 1 362.62 742.63 EMPL 90914659 01-01-03 03-31-03 1 0.00 240.10 EMPL 90914659 01-01-04 03-31-04 1 442.68 882.67 EMPL 90914659 04-01-04 06-30-04 1 219.04 434.53 EMPL 90914659 07-01-04 09-30-04 208.93 412.37 EMPL 90914659 10-01-04 12-31-04 1 236.18 463.79 TOTAL: 4,467.92 9,056.06 FILING FEE(S): 19.00 INTEREST COMPUTATION DATE: 03-02-08 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. Z /I 'Z?J I - S RETARY OF QRVNUE (OR AUTHORIZE LEGATE) February 21, 2008 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS D & S MECHANICAL & GENERAL CONTRACTING NOTICE OF TAX LIEN filed this day of 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 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 ame. ded. 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 Inheritance and Estate 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, 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 FORT ES, PENALTIES-AND INTEREST GENERAL INFORMATION: C.?oration 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 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 TaY Employer Withholding Tax Realty Transfer Tax Sales and Use Tax. Liquid Fuels TaY Fuel Use Tax, Motor Carries 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 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. 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. SEE: 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 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 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 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 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. 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. 6% PER ANNUM DUE DATE TO PAYMENT DATE) B. L., N. E., G. P., M.1. 6"/ PER ANNUM DUE DATE TO PAYMENT DATE) P.U.R.. 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. 3/4 OF 1% PER MONTH OR FRACTION S. & U. 3/4 OF 1% PER MONTH OR FRACTION R.T.T. 6% PER ANNUM INH & EST. 69% PER ANNUM L.F.T., 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 1/1/82 THRU 12131/82 20^i .000548 1/1/83 THRU 12131/83 16% .000438 1/1/84 THRU 12/31/84 11% 000301 1/1/85 THRU 12/31/85 13% .000356 1/1/86 THRU 12131/86 10% 000274 1/1187 THRU 12131/87 9% .000247 1/1/88 THRU 12/31/91 11% .000301 1/1/92 THRU 12/31/92 9% .000247 111/93 THRU 12/31/94 7% 000192 1/1/95 THRU 12/31/98 9% .000247 1/1/99 THRU 12131/99 7% 000192 1/1/00 THRU 12131/00 8% .000219 1/1/01 THRU 12/31/01 9% .000247 1/1/02 THRU 12131102 6% .000164 1/1/03 THRU 12/31/03 5% .000137 111/04 THRU 12131/04 4% .000110 1/1/05 THRU 12/31/05 5% .000137 1/1106THRU 12/31/06 7% 000192 111/07 THRU 12/31/07 8% .000219 1/1/08 THRU 12/31/08 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) y COMMONWEALTH OF PENNSYLVANIA IN THE COURT OF COMMON PLEAS DEPARTMENT OF REVENUE OF CUMBERLAND COUNTY, Plaintiff PENSYLVANIA No. 08-1270 Civil Term Filed: 2120/08 V. : Amount: $9,056.06 D & S MECHANICAL and GENERAL CONTRACTING : License # 25-1850725 942 WOODRIDGE DRIVE ENOLA, PA 17025-1545 Defendant ORDER TO SATISFY TO THE PROTHONOTARY: You are hereby authorized and directed to satisfy the lien and judgment, as above captioned, upon payment of your costs only by Defendant. RESPECTFULLY SUBMITTED: TOM CORBETT ATTORNEY GENERAL Jonathan C. Edmunds 205487 Deputy Attorney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor - Strawberry Square Harrisburg, PA 17120 Telephone: (717) 787-7188 DATED: October 3, 2008 4! 09/19/2008 14:03 rW 6PA 174 48 • Iz 717-772-5045 ENFORCEMENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE arc-lfl- ? D dr S MECHANICAL $ GENERAL CONTRACTING 942 WOODR I DGE DR ENOLA PA 17025-1545 CERTIRED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-185072.1000 P Wce DaM: Fdxuaryx1,,2008 Notice Nu bw-. 977.409.801140-6 PAGE 04/05 c+ r? r• •? To to Prodmotm of said court. Pursuant to the laws of the Commonwealth of Pemisylvarlia, dws is horawhh tranarrmd a corbYiad oopy of a lien to be snlerod of record in your county. 1 2 3 4 5 a 7 TAX TYPE ACCOUNT 117 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMP1. 9014659 07-01-09 M30.03 1 596.93 1,434.96 EMPL 90914669 01.0145 0"1.05 1 474.57 926.19 EMPL 90914659 04-01.05 0&,1005 523.46 1,015,26 1 EMPL 90914059 07-01-05 09.30.05 364.06 701.64 EMPL 90914659 IG-01-05 1231.05 i 27927 53422 EAi1PL 90914659 01-01.06 0331-08 1 279.37 58.94 EMPL 90914859 04-01-06 06110-06 1 279.37 525,06 EMPL 90914659 fl7-01-06 0940-06 107.45 240A3 1 EMPL 90914659 07-01-02 09,30.02 3.89 12.05 EMPL 90914659 10-01-02 12.31-02 1 3$+2,62 742.63 EMPL 90914659 01-01-03 0331-03 1 0,00 240.10 EMPL 90914659 01-01-04 0331-04 1 44248 892.87 EMPL 90914659 04-01-04 06-30-04 219.04 434.53 1 EMPL 9091409 07-01.04 09.30.04 208.93 412.37 EMPL, 90914659 10-01.04 1231.04 1 236,18 463,79 TOTAL: 4,467.92 906.06 FILNG FEE(S); 1940 INTEREST COMPUTATION DATE: 034M The ?ldersi?ed, the 3ec:etary of ReverMle (or an authOrQld delepat4+) cf the CorrunornrsaMf r of RarxrsyNaNa?, ceps this to be a we an6 oorrect o0py Oi n Ii4m epalnet the above Warned taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES tfrerehn due from Mich taxpayer and which, agar demand for pa?nErtt lhereol, rematins The ameunl of such unpaid TAX, INTEREST. A?fT10N5 or PENALTIES Is a Ian In fw or of the (.ommornvesllh of P nennsylvania upon thataxpaysr's property, re46, paracnal, or bolh, as thU case m8y be. 'd A • • February 21, 2008 6 ETARY0F UE DATE (OR AUTHORIZ LEGATE) PART 2 - TO BE RETURNED TO THE DEPARTMENT OF REVENUE ? ?? ? } ? ,?: .... ,?' Rs ? c': ? s, p ? c?a ? .-?.? '? " ? .... ?