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Home My WebLink About01-2568 REVK-159 (9 95) REV000K9 ~R~/~,U OF COMPLIANCE DEPT. 280946 HARRISeURG, PA 17128~946 COMMONWEALTH OF PENNSYLVAN ¢2 " " DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SMETANA & KANN ELECTRICAL PAINTING & REMODELING 20 PASTURE LN NEWVILLE PA I72qI EIN: 25d 759162/000 Notice Date: April 23, 2001 Notice Number: 688-104-90t-041-8 To the Prothonotary of said court: Pursuar4 to the ]aws 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 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END EMPL 18199034 0t-0t-98 03-31-98 EMPL 18199034 01-01-97 03-31-97 EM PL 18199034 04- 01-98 06 -30-98 EMPL 18199034 07-0t-98 09-30-98 EMPL 18199034 10-01-98 12-31-98 EMPL 18199034 01-01-99 03-31-99 EMPL 18199034 04-01-99 06-30-99 EMPL 18199034 07-01-99 09-30-99 EMPL 18199034 10-01-99 12-31-99 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 0.00 48.44 1 0.11 97.67 1 430.27 846.95 1 486.24 945.83 1 311.02 598.55 1 231.33 441.28 1 273.08 515.99 1 280.03 524.18 1 148.96 276.13 TOTAL: 2,161.01 4,295.02 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05-03-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, cedifies 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 er PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's proper[y, real, personal, or both, as the case may be. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE Apd123,2001 DATE COMMONWEALTH OF PENNSYLVANIA VS SMETANA & KANN ELECTRICAL PAINTING & REMODELING NOTICE OF TAX LIEN filed tMs at day of LIENS FOR TAXERS 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-O, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 261 l-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 December 13, 1982, P.L. 1086, No. 225 Section I et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to December t 3, 1982, liens arise under the Inheritance and Estate TaxAct of 1961,72 P.S. Section 2485 ~ 101 et. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transpodation 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 O.S. 9815). LIENS FOR TAXES, PENALTIES AND INTERES'[ 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 ))eD 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, EmoloYer Withholding Tax. Realty Transfer Tax, Sales a_nd Use Tax. J. iquid Fuels Tax. Fuel Use Tax, Motor Carriers Road Tax and _Motorbus 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 and 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. PLACE OF THE FILING NOTICE FORM PLACE C)F FILING: Fhe nolice of lien sh~dJ be filed: (a) In the case 01 Rea Prol)erty, il~ the office of the P, olhonotaW of d~e county in which the plopelt) subject to the lien is siluated and (0) in the case of Personal Pioperly, whethel tangible or intangible, in the office of the Prothonotary of the connty in whici- the property subiect lo lien is situated. AUTO_It, IATIC _REV_IVA~L O~F NOTICE AND PRIORITy~OF N~OTJCE ~EN~ERA~ RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling 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 obligation, judgement, clahn, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be ct~alged. EXCEPTION: The Commonwealth does not maintain priodty of tax liens over ~trry existing mortgages or [[eps which ale properly ~ecorded at the time that the tax lien is filed. SEE: Act of December 12, 1994, P.L. ~015, No. 138, RELEA_S_E OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate rnay 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 has become legally unenforceable. E~XC~PT~ION~' Interest OD Corporation Taxes is computed after a lien is paid. SETfLE~MENT O~F ACCQUN'[ The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or settlement of account Js made after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. CS,FF CL,CNI 6% PER ANNUM (DUE DATE TO PAYMENT DATE) CIG R. CA, S T - 6% PER ANNUM (DUE CATE TO PAYMENT DATE) BL,NE,GP MI 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P U.R - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P IT. EM T - 3/4 OF I% PER MONTH OR FRACTION S. & U. 3/4 OF 1% PER MONTH OR FRACTION OFT - 1~% PER ANNUM For all taxes that are originally due and payable on and after January 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 daiFy basis at the following rates: DELINQUENT DATE INTEREST RATE DALLY ~NTEREST FACTOR ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) )((NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)