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
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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
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