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HomeMy WebLinkAbout11-0051II- 51 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 pennsylvania ~ DEPARTMENT OF REVENUE REVK-159 (12-09) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN * ~.pp pp p~Fx' ~~ r~p3go COURT OF COMMON PLEAS OF ~~oZ.53I~vO E E MILLS 8~ SONS & 806 WERTZVILLE RD ENOLA PA 17025-1833 CUMBERLAND COUNTY, PENNSYLVANIA I NC EIN :................................................25-1886735/000 Notice Date :....................................November 20, 2010 Notice Number :...............................973-553-110-111-5 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 91147643 01-01-10 03-31-10 150.91 433.51 TOTAL: 150.91 433.51 FILING FEE(S): 19.00 SATISFACTION FEE(S): 8.50 SETTLEMENT TOTAL: 461.01 ~_ ~ r ~ i° a -;- - ~~ _ t_.. .~I ~~ ""C? .~~ ~~ ~ " ~C~.+ Tom' r1 -~- e".~"T{ -~ _ C-') r n,~~~1 r »~ 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. iA~ S ARY OF REVENUE (OR UTHORIZED DELEGATE) Ctvi LTet-rn November 20, 2010 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS E E MILLS & SONS & INC NOTICE OF TAX LIEN filed this day of at m. 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. AUTOMATIC REVIVAL OF NOTICE_ANQ PRIORITY OF NOTICE GENERAL RULE: Acxortling to the Fiscal Code, the Notice of Lien is automatically revived and does not req~re refiAng of the notice by the commonwealth. Any Notice of Lien fit~eedd by the commonwealth shall have priority to, and be paid in full, before any oilier obYgafion, jud~+lerrrent, claim, lien or estate is satisfied from a subsequent judicial sate or Iiablfity with which the property may be charged. EXCEPTION: The commonwealth does not maintain priority of tax liens over any existing mor6Dages 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 UEN NS FOR TAX 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 f 971, 72 PrS. 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 TAKES, P,~~IALT(j~;jl(~„'~'~jf,~,~~ 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, empoyer withholding tax, realty transfer tax, sales and use tax, liquid fuels tax, fuel use tax, motor carriers road.. tax. and motorbus tax liens are liens upon the franchises as weN as real.. and personal ,property of taxpayers, but onty after they have been entered acrd docketed of record by the Prothonotary of the county where such property is situated. Such liens shaft 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 ken 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 tiabiHty has become legally unenforceable. EXCEPTION: Interest on corporation taxes is calculated after alien is paid. ~~~i1S~?~~` ra :. • rl 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 andJor penalties and assessed and accrued interest up to the interest ca~utation date on the face of this notice. If payment or settlement of aa;ount is made after the interest cak;ulation date, the payment must include the lien filing cysts and accrued interest from the interest cak:uiation 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.L, 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 QR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 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°k 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 daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. interest is calculated on a daily basis at the folowing rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/62 20% .000548 1/1/83 THRU 12/31/83 18% .000438 1 /1/84 THRU 12/31/84 11 % .000301 1!1/85 THRU 12131/85 13% .000356 1!1/86 THRU 12131/86 10°k .000274 1/1/87 THRU 12131/67 9% .000247 1/1191 THRU 12/31/91 11 % .000301 1 /1/92 THRU 12/31 RYL 9% .000247 1!1/94 THRU 12x31 rg4 7% .coot 92 1 /1195 THRU 12/31 /98 9°k .000247 1/1/99 THRU 12/31/99 7% .000192 1/1/00 THRU 12/31/00 896 .000'L19 1/11D1 THRU 12/31/01 9% .000247 1/1/02 THRU 12/31/02 6% .000164 1/1/03 THRU 12131/03 5% .000137 1!1104 THRU 12/31104 4% .000110 1/1/05 THRU 12/31105 5% .000137 1/1108 THRU 12/41/06 7% .000192 vtro7 THRU 12/31/07 6°,6 .000219 1/1N8 THRU 72/31/08 7% .000192 t/1/09 THRU 12131/09 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 ca~ulated as folbws: INTEREST = (BALANCE 1pF TAX UNPAID X (NUMBER OF DAYS DELMlt]IJENT) X (DAILY tNi3T FACTCaRj BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. E E MILLS & SONS & INC 806 WERTZVILLE RD ENOLA PA 17025-1833 To the Prothonotary of CUMBERLAND County: pennsylvania 0 DEPARTMENT OF REVENUE 1.0 REVK-300 (05-11) REVOOK10 DOCEXEC AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER:........... 11-51 CT DATE FILED: ...................... January 4, 2011 E I N :..................................... 25-1886735/000 NOTICE NUMBER: ............. 743-718-911-070-9 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 09 day of July, 2011. Agfflk__? Daniel Meuser Secretary of Revenue Mary Hubler Director, Bureau of Compliance rn? =rn to ? C p D n Z O D, C 4 'tl N G ems:.. Clink C?-lo?fbls??, 12 A 2?lo21 wQ Oz w -? CL U) Z Z M EL 0 F- Z O= H O mU OZ U_j w m m w F- m Z - D U O N w O z. J LU Z Cn w Z> Zw w CC n. LL LL O O I- = Z J W Q w F- CC Z d- 0 o O U Z ca U) Z ON Ckb VJ J J w w N Q Cl) O0 H a