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HomeMy WebLinkAbout01-2652DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA TROSTLE MASONRY CONTRACTORS 122 E PORTLAND ST MECHANICSBURG PA 17055-3351 INC EIN: 25-1851816/000 Notice Date: April 23, 2001 Notice Number: 540-555-001-041-8 To the Prothonotary of said court: Pursuant to the laws of the Commonwea~h of Pennsylvania, there is herewith transmitted a cedified copy of a tien to be entered of record in your county. 1 2 3 4 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END EMPL 90461448 10-01-00 12-31-00 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 2,063.45 2,658,53 TOTAL: 2,063,45 2,658.53 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05-03-01 The undersigned, the Secretary of Revenue (or a.n 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. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE April 23, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS TR©STLE MASONRY CONTRACTORS INC NOTICE OF TAX LIEN filed 1his at day of LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fisca. I Code, 78 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 It t 2-C of the Tax Retorm 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, (76 PA. C.S. 9615), Liens for Inheritance Tax and Estate Tax arise under the inheritance and Estate Tax Act of 1982, Act ct December 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 December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 - 1D1 et. seq.). Uens for State, or 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 Tac( arise under Chapter 98 of PA Vehicle Code, (75 PA C,S. 9815). LIENS FOR TAXES~_PEN~ALTIES AND INTEREST GENERAL INFORMATION: C~r~A~L~ it~r~T_~x Liens provided under the Fiscal Code arise at the time ct setbement (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 nol a requisite, and the lien remains {n full force and validity without filing ef revival until paid. Lnh~ine Tax Li~ are liens on real estate which continue until tax is paid. _Pars no no no no no no no no no~ income Tax. Employer With~n~lTax~eaity Transfer Tax, Sales and Use Tax. Lic~uid Fuels Tax. Fuel Use Tax~CJ' Carriers Road Tax and M~rbu~s 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 oI the county where such property is situated and shal~ not attach to stock of goods, wares, er 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 FOR~ PLACE OF FILING: The notice of Lien shall be flied: (a) In the case of Real Property, in the otfice 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 ctbce ct the Prothonotary of the county in which the property subject to lien is situated. A_UT~OMA~TIC R_E~VIVAL QF No_'rlCE~_AND PRIORITY OF__ NOTIC~E G?q~ER~AL R~U~LE; According to the Fiscal Code, the Notice of Lien is automsticaffy revived and does not require retiring of the Not[ce by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be p~tid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the p~operty may be charged. E~XC_~P_TI~ON% The Commonwealth does not maintain pdodty of tax liens over any existing mortgages or (fens which are properly recorded at the time that the tax lien is flied. SE_(: Act of Decembe~ 12, 1994, P.L. ~015, No. ~38. R~ELE AS~E O_F LIEN Subject to such regulation as the Secretary or his delegate may prescribe, tht Secretary or his delegate may issue a cert~icate of release of any lien impose~ with respect to any tax if: (1) the liability is satisfied, satisfaction consisting: payment ot the amount assessed together with all interest and costs in respa( thereof; or (2) the liability has become legally unenforceable. E_XCERT~Of', tnterest on Corporation Taxes is computed after a lien is paid. S~E~'L~E~M E N~T O~F ACk__eCU NT The "'1 otal" column (Column 7) for each type ct tax listed on this Notice of Lit comprises the balance ct Tax Due (Column 6) plus assessed additions andk penalties, and assessed and accrued interest up to the interest computati¢ date on tl~e face of this notice. If payment or settlement of account is made after the interest computation da1 the payment must include the lien filing costs and accrued interest fron'~ ti interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest imposed at the following rates. eS EF.CL,CNI ~6%PERANNUM(DUEDATETOPAYMENTDATE) C I G.R. C A S.T 6% PeR ANNUM (DUE DATE TO PAYMENT DATE) OFT I~ PER ANNUM For all taxes that ~tre originally due and payable on and after January 1,194 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 tollowin9 rates; --Taxes that become delinquent on or before December 31,1981 will a constant interest rate until the delinquent balance is pa(d off. --~Taxes that become deEnquent on or after January 1, 1982 are subjecl variable interest that changes each calendar year. --dnterest is calculated as fo~ows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. TROSTLE NASONRY CONTRACTORS ZNC t22 E PORTLAND ST NECHANICSBURG PA 17055-3351 AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 01-2652 DATE FILED: May 3, 2001 EIN: 25-1851816/000 NOTICE NUMBER: 632-954-803-042~1 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that 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; and 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 21 day of April, 2003. Gregory C. Fait Secretary of Revenue Dorothy A. Totton Director, Bureau of Compliance zz O~ u-0 0 O0 ~,,, 0