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Home My WebLink About04-1390COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SUPERIOR ELECTRICAL SERVICE 370 BEVERLY RD CAMP HILL PA 17011-2838 CO EIN: 25-1644530/000 Notice Date: March 14, 2004 Notice Number: 815-134-204-030-9 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 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END EMPL 17873373 07-01-00 09-30-00 EMPL 17873373 10-01-00 12-31-00 EMPL 17873373 01-01-01 03-31-01 EMPL 17873373 04-01-00 06-30-00 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 0.00 266.62 1 0.00 161.23 1 0.00 t 1 1 0.00 440.24 TOTAL: 0.00 899.39 FIL[NG FEE(S): 14.00 INTEREST COMPUTATION DATE: 03-24-04 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsyrvania, 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. PART I - TO SE RETAINED BY RECORDING OFFICE March 14, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS SUPERIOR ELECTRICAL SERVtCE CO NOTICE OF TAX LIEN filed (his dayof LIENS FOR TAX~ Lions for Corporation Taxes arise t~nder Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens [or Personal (ncome Tax and Emp(oyer Withholding Tax arise under S~ction 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Sect[on 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 tho Liquid Fuels Tax Act, 72 P.S. Section 2611 -M, as amended. Liens for Fue( 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 Sa~es, 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 INT~ 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, w~t~o_no furt~9~L~O~ The filing of a Notice of Lien with a county Prothoantar~ is not a requisite, and the lien remains in ~ull force and validity without fifing of revival until paid. Inh r' a ax 'e are liens on real estate which continue until tax is poid. Person I~JD_C~ Tax. Employer Withhctd~x, Realty Transfer Tax. Sales and Use Tax, Liquid Fuels Tax, Fuel Use Tax, Motor Carders Road~ Motorbus Tax liens are fiens upon the franchises as wel[ 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 altech to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lian has priority from the date of entry of record. ~ACE OF THE FILING N~E FORNI 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 Persenai Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject fo lien is situated. AUTOMATIC REVIVAL OF NOTI~RIORITY OF NOTIC~E GENERAL RULF~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commanwea[th. 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. EXCEpT!ON: The Commonwealth does not maintain priority of tax iiens ever any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. E~. Act of December 12, 1994, P.L. 1015, No. 138. ~LEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of re,ease of any lien imposed with respect to any tax it: {1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with aft interest and costs in respect thereof; or (2) the liability has become legafiy unenforceable. E~ Interest on Corporation Taxes is computed after a lien is paid, SE'IT E NT F O T The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the batance 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 Js made after the interest computation date, the payment must include the lian 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 [ollowing rates. cs., F.F , C L, CN.I - 6% PER ANNUM (DUE DATE TO PAYMENT eATE) C I, G.R, C.A, S T. - 6% PER ANNUM (eUE CATE TO PAYMENT DATE) OFT - 18O/o PER ANNUM For ail taxes that are originally due and payable on and after January 1,1982, the PA Department ot Revenue will calcolate daily interest on all tax deficiencies using an annual interest rate that wiII vary from calendar year. Interest is calculated on a daily basis at the following rates: D EL[ND U F~'~T DATS INTEREST RATE DAILY INTEREST FACTOR ---Taxes that become delinquent on or before December 31, 1981 will remai~ a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to ~ variable interest that changes each calendar year. - -interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DALLY INTEREST FACTOR)