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HomeMy WebLinkAbout04-3668 REVK-159 (12-Q1) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA ~ DEPARTMENT OF REVENUE ~ BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 t'k p~ 'JlI,1f/) e..k.. 1/ 5'(, 'I J~ /S"Ji,6f.J CERTIFIED COPY OF LIEN no . 0'1 - d t., ~ p Ci.;;..{ J,;...... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CADMASTERS GROUP INC 4698 E TRINDLE RD MECHANICSBURG PA 17050-3613 EIN: 25-1863468/000 Notice Date: July 18, 2004 Notice Number: 843-057-704-071-3 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 7 TAX TYPE ACCOUNT iD TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 91245993 01-01-03 03-31-03 721.32 1,307.62 EMPL 91245993 04-01-03 06-30-03 888.69 1,599.88 EMPL 91245993 07-01-03 09-30-03 348.25 588.51 EMPL 91245993 10-01-03 12-31-03 990.99 1,313.46 TOTAL: 2,949.25 4,809.47 FiLING FEE(S): 14.00 0 ...., 0 = C <=> -n <' .r- I)i~(i <- --I rnr"" c: rn:!.1 Z~: , ..",In zc N GO):: -,,0 ~Ci -.t 06 -j.,.. ;1>", '"'0 :;t:-d Z\,~ ::3'.:: QFi :-..:() (5m Pc: ~ -j- ":4 S! :1..... z:- :To N -< INTEREST COMPUTATION DATE: 07-28-04 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy 01 a lien against tile above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from suchlaxpayer and which. after demand for paymenl thereol, remains unpaid. The amount of such unpaid TAX, iNTEREST, ADDITIONS or PENALTiES is a lien in favor ollhe Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. Ii,. Juiy 18, 2004 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS CADMASTERS GROUP INC NOTICE OF TAX LIEN nled tl1is day of al 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 tl1e 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 2811-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 Estale Tax Act of 1982, Act of December 13, 1982, P.L. 1088, No. 225 Section 1 et. seq.. 72 PA. C.S.A. Section 1701 et. seq. (Far deeendants wilh dale of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485.101 el.seq.). Liens 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 Tax arise under Chapler 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. Realtv Transfer Tax, Sales and Use Tax. liauid Fuels Tax. Fuel Use Tax. Malor Carriers Road Tax.1illil 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 FlUNG NOTICE FORM PLACE OF FiliNG: The notice of lien sheil be filed: (al in tl1e 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 tien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RLJi E: According to the Fiscai Code, the Notice ot 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, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which Ihe property may be charged. EXCEPrION: The Commonwealth does nol maintain priority of tax hens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. ~ Act of December 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 any tax ii: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereat; or (2) the liability has become legaiiy unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNr 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 computatior date on the face of this notice. If payment or settlement of account is made after the interest computation date the payment must include the lien filing costs and accrued interest from thl interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest i imposed at the follOWing rates. C.S., F.F" C.L, C.N.1. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.L, a.A.. CA, S.T . 6"'.k PER ANNUM (DUE DATE TO PAYMENT DATE) BL N.E., G.P., M.I .6% PER ANNUM (CUE. DATE. TO PAYMENT DATE) P.U,R.. -1'0/0 PER MONTH OR FRACTION (DUE CATETO PAYMENT OATE: P_!.T., E.M_T. .314 OF 1% PER MONTH OR FRACTION S. &. U. .314 OF 1% PER MONTH OR FAACTlON A.T.T. . 6% PER ANNUM INH & EST - 8% PER ANNUM L.FT.. F.U.T . 1% PER MONTH OR FRACTION M.C.R.T . 1% PER MONTH OR FRACTION OFT. - 18% PER ANNUM For all taxes that are originally due and payable on and after January 1 , 19f 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 following rates: DELINQUENT DATE INTERE.ST RATE DAILY INTE.REST FACTOF 1I118~ THRU 12/311a2 11118~ THRU 12131/$3 111184 THAU 12131/8-4 1/1185 THAU 12/31/B5 H1186 THAU 12/31/86 1/1/87 THRU 12/31/87 111188THRU 12131191 111192 THRU 12/31/92 1/1193 THRU 12/31/94 111195THRU 12/31/98 111199THRU 12131/99 111100THRU 12/31/00 111101 THRU 12/31/01 1/1102 THRU 12/31/02 1/1I03THRU 12/31103 1/1104 THRU 12/31/04 20% '6% 11% ,,% ,,% 9% 11'% ,% ,% 6% ,% ,% ,% ,% 5% 4% .000548 .000438 .000301 000356 000274 .000247 .000301 .000247 000192 .000247 000192 OQ0219 .000247 .000164 .000137 .000110 ,nTaxes that become delinquent on or before December 31, 1981 will n a constant interest rate until the delinquent balance is paid off. .-- Taxes that become delinquent on or atter January 1, 1982 are subjel variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYl DELINQUENT) X (DAILY INTEREST FACTOR) PtEV\<-300 (8-01) PtEVOOK10 BUREAU OF COM PLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. CADMASTERS GROUP INC 4698 E TRINDLE RD MECHANICSBURG PA 17050-3613 AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL V/lNIA DOCKET NUMBER: 04.3668CT DATE FILED July 27, 2004 EI N: 25-1863468/000 NOTICE NUMBER: 947-309-205-120-9 *' 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 satisfactioln are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the recC\rd as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for doirllg so, this shall be sufficient warrant of authority. . IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of l1levenue, Commonwealth of Pennsylvania, this 09 day of December, 2005. (.~ Gregory C. Fajt Secretary of Revenue . 'fJ ~~ Keith J. Richardson Director, Bureau of Compliance ....~. .... d c..': ~ .-- , , .. '.- ~ ~ ~ en r- I L" - -- r:'( .- -- \'- ....-:. f1 F: --; -.. Lt.. -...c' Cl c::-:, <'-' 0j t "Dt- LL<( OZ <( en<( <(> Z w-' <( -,>- >W 0.. en -':J U ZZ >-Z Z od] IS) enw >- 0 Z> 0.. u.. :20.. 0 Zw :J en :2 - C\l Wa: 0 !;( 01:: 0.. ;i LLLL a: UZ a: 00 Cl l/) LL:J W II- > en 0 00 I- I-Z a: I- I-U 0 -,W W ~ a:0 <(:2 I- :JZ Z WI- en a: 0<( :s=a: <( u-' Z<( :2 0 a: 03J 0 I WW <( I- Ial :20 U :J 1-:2 :2 <( Z:J 0 -U U