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HomeMy WebLinkAbout11-0049BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 l l ~q ~~vi ITS Pennsylvania ~ DEPARTMENT OF REVENUE REVK-159 (12-09) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN ~ ~, po PO PfpF g-K 550380 COURT OF COMMON PLEAS OF ~ O'~5315~ NEIDLINGER ENTERPRISES LLC 493 POTATO RD CARLISLE PA 17015-8938 CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 84-1665762/000 Notice Date :....................................November 20, 2010 Notice Number :...............................973-893-010-111-5 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. 1 2 3 4 5 6 TAX TYPE ACCOUNT ID TAX TOTAL pE OD PE OD BE IN END EMPL 93184635 04-01-09 06-30-09 0.00 541.30 EMPL 93184635 07-01-09 09-30-09 0.00 346.65 EMPL 93184635 10-01-09 12-31-09 0.00 44.82 TOTAL: 0.00 932.77 FILING FEE(S): 19.00 SATISFACTION FEE(S): 8.50 SETTLEMENT TOTAL: 960.27 ~„ y t-ti.T ~:::.~ .«~.~ »«~ ~ ~ G.. ~ ~3 )'~'; ~~ ~ ~~ °r1 ,-~ ~ '^. ' ~ ? 4 ..~ rt _ 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. i~ Nov tuber 20 2010 e S C ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMIEIAONWEALTH OF PENNSYLVANIA VS NEIDLINGER ENTERPRISES LLC 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 26t 1-M, as amended. Liens for fuel use tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2814.13, 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, Hens 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, employer withholding tax, realty Vansfer tax, sales and use tax, ~~ fuel tax, fuel use tax,. motor carriers road tax and motorbus tax liens ans. .Hens upon. the franchises as well as real and persort~ pr~aperty of taxpayers, but ony after they have been entered and docketed of record by the Prothonotary of the county where such property is situated. Such Hens 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 reoord. 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 rase of personal property, whether tangible or intangible, in the office of the Prothonotary of the county in which the properly subject to lien is situated. AUT0111ATIC REVIVAL OF NOTICE ~,1~D PRIORITY OF NOTICE GENERAL RULE: Accorcfing to the Fiscltl Code, the Notice of Lien is automatically revived and does not require- refifing of the notice by the commonwealth. Any Notice of Lien filed by the commonwealth shall have priority to, and be paid in fuN, bebre arty other obHg»ation, j nt, claim, lien or estate is satisfied from a subsequent jud'~ial sale or lia~with which the property may be charged. EXCEPTION: The commonwealth does not maintain priority of tax liens over any existing mortgages or Hens properly recorded at the time that the tax lien is filed. Act of Dee. 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 arty tax if: (1) the liability is satisfied, satisfaction consistir>g of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has became IegaNy unerliforoeab~. EXCEPTION: Interest. on corporation taxes r$ cakxrleted afters 1ren is paid. • s`- ~ The 'Total" column (Column 6) for each type of tax listed on this Notice of Lien includes tfte balance of tax due (Column 5) plus assessed additions and/or penalties and assessed and aotxued interest up to the interest ca~ulation date on the face afi this notice. If payment or settlement of account is made after the interest calculation date, the payment must include the Hen filing cxkats and a~rued interest from the interest calculation 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.1., G.R., C.A, S.T. - 6°k PER ANNUM (OUE 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 FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. 8 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°k 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 folknlving rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31!82 20% .000548 1 /1/83 THRU 12131 /83 18°k .000438 1/1/84 THRU 12/31/84 11% .000301 1!1 /B5 THRU 12131/85 13% .000356 1/1/66 THRU 12131/86 10% .000274 1/1/87 THRU 1231/87 9% .000247 1/1/91 THRU 12/31/91 11% .000301 1/1/92 THRU 1231/92 9% .000247 1/1/94 THRU 12/31/94 7% .000192 1/1/~ THRU 12/31/98 9% .000247 1 /1/99 THRU 12/31 /98 7°k .000192 1/1/00 THRU 12131!00 8% .000219 1/1/01 THRU 12/31/01 9% .000247 1/1/02 THRU 12/31/02 6% .000164 1/1/03 THRU 12131/03 5% .000137 tnm4 THflu 12f31/04 a% .ooot to 1 /1105 THRU 12131 N5 5 % .000137 1/1/06 THRU 12/31/06 7% .000192 vtro7 THRU tzr31ro7 6% .oooats 111/08 THRU 12131!08 7% .000192 1/1/09 THRU 12/31/09 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 eaGtr cateitdar year. ---Interest is caculated as folbws: INTEREST = (BALANCE OF TAX UNPA~N~!} X (1fWIBER OF DAYS DELIN©tl~NT) X (DAILY fNf"9T FACTOR) BUREAU OF COMPLIANCE PO BOX 280848 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. NEIDLINBER ENTERPRISES LLC 493 POTATO RD CARLISLE PA 17015-8938 To the Prothonotary of CUMBERLAND County: DEPARTMENT OF REVK-300 (05-11) REVOOK10 AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER:........... 11-4$ CT DATE FILED: ...................... January 4, 2011 EIN :..................................... 84-157621000 NOTICE NUMBER: .............793-837-012-062 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, accnov 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 empowered in the name and stead of the Plaintiff to enter full satisfaction upon the record as fully and all intents and purposes, as we could were we present in person to do so. For doing so, this shall be st of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Pennsylvania, this 22 day of June, 2012. Daniel Meuser Secretary of Revenue Mary Hubler Director, Bureau of Compliance G 3 ^' U) 4p tz 3 3"%t c rN? the ed and Idly, to warrant of o' ?n 3 ? 7 Li- Q Oz Cl) J CL z REwe. 0? U Z u-:=; O 2 P ac z= U N N w F z Q Z J LLJ }Z CO w W w CL cr. XZ J w Q? wCC Z a go O v J J w c w z W w 0 z w a z