Loading...
HomeMy WebLinkAbout10-7495BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 COMPLETE MAINTENANCE INC 4704 CARLISLE PIKE MECHANICSBURG PA 17050-3081 Pennsylvania ~ DEPARTMENT OF REVENUE REVK-159 (12-09) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN 1G, 7~~ ~/G~~~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 25-1864848/000 Notice Date :....................................October 20, 2010 Notice Number :...............................870-800-910-101-5 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 TAX TYPE ACCOUNT ID TAX TAX TAX TOTAL PERIOD PERIOD 81799297 04-01-10 04-30-10 387.80 467.75 TOTAL: 387.80 467.75 FILING FEE(S): 19.00 SATISFACTION FEE(S): 8.50 SETTLEMENT TOTAL: 495.25 :~_ ~ t~ :~_ ~.y W Q t :~~-~ _-_ - ~~ ~ r ~:s f"'7 ~ ~ r~ ~ 5%OGG/c/ /~~/ ,~:.~ ~~ - ~ .~ .`, ~-.~ - INTEREST CALCULATION DATE: 01-13-11 The undersigned, the Secretary of Revenue or 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. i'~~ October 20, 2010 S C ARY OF REVENUE (OR UTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS COMPLETE MAINTENANCE 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 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 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 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 Dec. 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 Dec. 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq. Liens for 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: 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, 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, empbyer withholding tax, realty transfer tax, sales and use tax, licp,rid fuels tax, #uel use tax, motor carvers road tax and motortws 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. Such liens shall not course ofsbusiness oof the taxpayer. The Nen~has p~rior~ from Nd~-e date of a try 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. AUTOII~ATIG REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: A(x;or~ng to the Fiscal Code, the Notice of Lien is automatically revived and does not require. reflling of the notice by the cemmonwealth. Any. Notice of lien filed by the commonwealth .shall have priority to, and be paid irr full, before any other obKgation, judgement, claim, lien or estate is satisfied from a subsequent }udlaal 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 properly recorded at the Ume that the tax lien is filed. Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF UEN 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 h88 become legally unenforceaible. EXCEPTION: Interest on corporation taxes is calculated after a lien is paid. The "Total" column (Column 6) for each type of tax listed on this Notice of Lien includes the balance of tax due (Column 5) plus assess®d additions and/or penalties and assessed and accrued interest up to the interest ca~ulation date on the face of this notice. If payment or settlement of acx;ount is made after the interest ca~ulation date, the payment must include the Tien filing costs and acxrued interest from the interest calcuNatwn date to and through the payment date. For any delinquent taxes due on or before Dec. 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.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1 % PER MONTH OR FRICTION (DUE DATE TO PAYMENT DATE) P.LT., E.M.T. - 3/4 OF 1% PER MONTH OR FRA TION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. - 6% 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 originally due and payable on and after Jan. 1, 1982, the PA Department of Revenue will calculate daffy interest on all tax defiaencies 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% '000546 1/183 THRU 1281/83 16% '0~~ 1 /184 THRU 128184 11 % '000301 1/185 THRU 128185 13% '000358 1 /1/86 THRU 1281186 10°k .000274 1/1/87 THRU 1281!87 g% .000247 111/91 THRU 1281/91 11 % •000301 1/1/92 THRU 1281192 9°k .000247 1 /1/94 THRU 1281 /94 7% .000192 1 /1195 THRU 1281 /98 9% .000247 1 /1/99 THRU 1281 /89 ~0 .000289 1 /1/00 THRU 1281 /00 6% 111101 THRU 1281/01 .000247 1112 THRU 1281!02 5 k _U~00137 111103 THRU 1281/03 .000110 1 /1/04 THRU 12131/04 4% 1!1!05 THRU 1281/05 5% .000137 1 /1/08 THRU 12/31 /06 7% .000192 1/17 THRU 12131!07 8% ,000192 1 /1/08 THRU 1 zr3l,ue 7% 1/1l09THRU 1281/09 5% .000137 1!1/tOTHRU 1281/10 4% .000110 ---Taxes that become delinquent on or before Dec. 31, 1981, are subject to a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after Jan. 1, 1982, are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTERESI~LBAN~~ ~ TAY NPA~ID X (F ~~~~ F DAYS BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COMPLETE MAINTENANCE INC 4704 CARLISLE PIKE MECHANICSBURG PA 17050-3081 To the Prothonotary of CUMBERLAND County: REVK-300 (05-11) REVOOK10 DOCEXEC pennsylvania =Sam DEPARTMENT OF REVENUE U1 AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER:... DATE FILED: .............. E I N :............................. NOTICE NUMBER:..... ...... 10-7495 CT ...... December 3, 2010 ....... 25-1864848/000 ....... 781-519-011-080-6 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges 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. 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 06 day of August, 2011. -+ Daniel Meuser r'i c Secretary of Revenue -ZD Mary Hubler Director, Bureau of Compliance 48,rr PA PLFF e# (04588919 0 1 (0 3 af-o9 S LL Q Oz Q> J ?C/) Z Z O S ^w^ cG LL C OZ OZ) O F ?U OZ U w 0? H m z U T N w O Q z zw J ? Z Cn w Z> Zw ^w CC LL LL 00 _Z ?z ?w ¢? w? z Q Ow 0 U U z w U Z Q Z w H z Q w H w J 0 U U. N H Cl) O Q