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Home My WebLink About04-3670CJ~ II ~'b 0 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA RICHARD L BARR EXCAVATING INC 6996 WERTZV[LLE RD HECHANZCSSURG PA 17055-15q0 E{N: 25-1851763/000 Notice Date: July 18, 2004 Notice Number: 842-874-004-071-3 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 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END EMPL 90469908 10-01-03 12-31-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 589.44 780.80 TOTAL: 589,44 780.80 FILING FEE(S): 14.00 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 of a lien against the above named taxpayer for unpaid TAX, iNTEREST, ADDITIONS or PENALTIES therein due fi.om 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. PART 1 - TO BE RETAINED BY RECORDING OFFICE July 18, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS RICHARD L BARR EXCAVATING INC NOTICE OF TAX LIEN fi[ed this at day of LIENS FOR TAXES Lions for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amonded. Liens for Personal income Tax and Employer ~N'lthholding Tax arise undor Socfion 345 of the Tax Reform C~de of 1971, 72 P.S. Section 7345, as amended. Lions for Realty Transfer Tax arise under Section 1112-C of the Tax Roform Code of 197'1,72 P.S. Section 8112-C, as emended. Liens for Liquid Fuels Tax arise undor Section 13 of the Liquid Fuols Tax Act, 72 P.S. Section 2611 -M, as amended. Lions for Fuel Use Tax arise undor Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Lions for Motor Carriers Road Tax arise undor 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 1 et. seq., 72 PA. C,S.A. Section 1701 et. seq. (For decendaots 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 - 101 et. seq.). Liens for State, or Stato and Local Sales, Uso 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, Lions for Motorbus Road Tax arise under Chapter 98 of PA Vehisio Code, (75 PA CS. 9815). LIENS FOR '['AXF, LS, PENALTIES AND INTEREST_ GENERAL INFORMATtON: CorooratJon Tax Lions provided undor the Fiscal Code arise at the time of seffiement (assessmont) and are liens upon the franchises and property, both real and porsonai, with no further notice, The filing of a Notice of Lion with a county Prothonotary is not a requisite, and the lien romains in fuji force and validity without tiling of revival unfit paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal income Tax. Employer Withholding Tax. Realw Tr~,nsfer Tax. Sates and Use Tax, Liquid Fuels Tax. Fuol Uso Tax. Motor Carriers Road Tax and Motorbu Tr~_~3~ liens are lions upon the franchises as wail as real and personal property of taxpayers, but only after thoy hard bean onterod 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 lion has priority from the date of entry of record. ~LING 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 Persona[ Property, whether tangibte cr intangible~ in the office of the Prothonotary of the county in which the properly subiect to (ion is situated. UT TI EVIV L OF NOTICE AND PRIORITY OF NOTICE NG_F~A_L~_Rt=[t~j 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 ef Lien filed by the Commonwealth shall have priority to, and be paid in fuji, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent iudicial sale or liability with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are pr0pedy recorded at the time that the tax llen is fired. S~' Act of December 12, 1994, P.L. 1015, No. 138. B LEE LE~ L~E~A_S~CELI~_N Subject to such regulation as the Secretary or his derogate may prescribe, the Secretary or his delegate may issue a certificate of retease of any lien imposed with respect to any tax if: (t) the fiabifity is satisfied, satisfaction consisting of payment of the amount assessed together with air interest and costs in respect thereof; or (2) the liability has become legally unenforceable. interest on Corporation Taxes is computed after a lien is paid. SE31'LEMENT OF ACCOIIN]~ 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 cemputafion date on the face of this notice. If payment or se~Ilement of account is 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 daiinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. For all taxes that are originally due and payabte on and after January 1, 1982, the PA Department of Revenue wiff calculate daily interest on afl tax deficiencies using an annual interest rate that wi[[ vary from calendar year. interest is caicelated on a daiJy basis at the following rates: ---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. ---tnterest is calculated as fallows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (OAILY INTEREST FACTOR)