HomeMy WebLinkAbout11-0048PI- N8
BUREAU OF COMPLIANCE
PO BOX 280946
HARRISBURG PA 17128-0948
ENERGY SAVERS CONTRACTING INC
20 BEECH ST
CARLISLE PA 17013-3105
Pennsylvania ~
DEPARTMENT Of REVENUE
REVF:-159 (12-09) REVOOOK9 DOCEXEC
CERTIFIED COPY OF LIEN ~jq,pp pp P~
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COURT OF COMMON PLEAS OF ~'~°~'~i57
CUMBERLAND COUNTY,
PENNSYLVANIA
EI N :................................................ 25-1629572/000
Notice Date :....................................November 20, 2010
Notice Number :...............................973-000-910-111-5
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.
i 2 3 4 5 6
TAX TYPE ACCOUNT ID pE OD PE OD TAX TOTAL
BE IN END
EMPL 17827221 07-01-09 09-30-09 590.35 1,838.57
EMPL 17827221 10-01-09 12-31-09 1,524.53 2,744.73
EMPL 17827221 01-01-10 03-31-10 1,195.14 1,958.57
TOTAL: 3,310.02 6,541.87
FILING FEE(S): 19.00
SATISFACTION FEE(S): 8.50
SETTLEMENT TOTAL: 6,569.37
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INTEREST CALCULATION DATE: 02-13-11
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.
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S C ARY OF REVENUE
(OR UTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
n ivi ~ P r'1'h
November 20, 2010
DATE
E
COMMONWEALTH OF PENNSYLVANIA
VS
ENERGY SAVERS CONTRACTING INC
NOTICE OF TAX LIEN
filed this
day of
at m
PLACE OF THE FILING NOTICE FORMA
PLACE OF FILING: The notice of ben shall be filed: (a) In the case of real
pro~rty, 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 ceunty in which
the property subject to lien is situated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RI.1LE: Accorctirq to the Fiscal Code, the Notice of Lien is
automatically revived and does not require re8ling 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 obagation, judgement, claim,
lien or estate is satisfied from a subsequent judicial sale or Bability 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 time that the tax lien is filed. Act of Dec. 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 empbyer 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 81 t2-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 fing 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, liquid fuels tax, fuel :use tax, moor carriers road tax and motoriws tax
liens are liens upon the franchises as well as real.and persortei properly of
taxpayers, but only after they have been entered and docketed of retard by the
Prothonotary of the county where such property is situated. Such liens 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 Hability is satisfied, satisfaction consisting of
payment of the amount assessed together with all interest and costs in respect
thereof; or (2) the IiebiHty has become IegaNy unenforceable. EXCEPTION:
Interest on corporation taxes is calculated afte- a lien is paid.
SETTLNT OF ~1 AUNT
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 assessed additions andlor
penalties and assessed and aocrued interest up to the interest cak:ulation date
on the fxe of this notice.
If payment or settlement of account is made after the interest ca~ulation date,
the payment must include the lien filing costs and accrued interest from the
interest ca~Lrlation date to and through the payment date.
For any delinquent taxes due on or before Dec. 31, 1981, interest is
imposed at the folkwing rates.
C.S., F.F., C.L., C.N.1. - 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..
P.I.T., E.M.T. - 1% PER MONTH ODOR FRACTION (DUE DATE TO PAYMENT DATE)
- 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. - 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 cak;ulate daily interest on all tax defiaencies
using an annual interest rate that wiH vary from calendar year. Interest is
calculated on a daily basis at the following rates:
DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
1/182 THRU 128182 2p'/, .OOp54g
1/1/83 THRU 12/3183 16% .000436
1 /1/84 THRU 1281/64 11 % .000301
1/185 THRU 128185 13% .000356
1/1/86 THRU 12/3186 10% .000274
1/187 THRU 1213187 9% .000247
1/1/91 THRU 12/31/91 11% .000301
v1/s2 THRU 1zr~1/s2 s°i .oooza7
1/1/9a THRU 12/31/94 7% .000192
1 /1/95 THRU 12/31/96 9"~ .0247
1/1/99 THRU 1281/99 7% ,000182
1!1/00 THRU 12/31!00 8% .000219
1/1/01 THRU 1281/01 9% .000247
1/1/02 THRU 12/31/02 6 % .000164
1/1N3 THRU 12/31!03 5% .000137
1/1104 THRU 12J31ro4 4% .000110
1!1/05 THRU 12/31/05 5% .000137
1/1/06 THRU 12/31106 7% .000192
1/1/07 THRU 12/31A7 8% .000"!19
1 /1/p8 THRU 12/31/06 7%
1/1/09 THRU 1281!09 5% .000137
1/1/10 THRU 12/31/10 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 caculated as folbws:
INTEREST= (BALJMNCE OF TAX UNPAID X (NUMQ£R OF PAYS
DELiNiii)L~IT) X (DAtL.Y INTtl~ST FACTOR)