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HomeMy WebLinkAbout04-4201REVK-159 112-01) REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARR SBURG, PA 17128 0948 COHPLETE NAZNTENANCE INC qT0~ CARLISLE PIKE HECHANICSBURG PA 17050-5081 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN 0 V- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1864848/000 Notice Cate: August 15, 2004 Notice Number: 913-190-604-081-0 To the Prothonotary of said court: Pursuant to the faws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 TAX TYPE EMPL EMPL SALES SALES 2 ACCOUNT iD 90822503 90822503 81799297 81799297 TAX PERIOD BEGIN 07-01-03 10-01-03 12-01-03 01-01-04 TAX PERIOD END 09-30-03 12-31-03 12-31-03 01-31-04 EVENT NUMBER 1 1 1 1 TOTAL: FILING FEE (~'~.' TAX DUE 19.21 21.26 0.00 1,102.09 TOTAL DUE 188.47 143.21 108.15 1,327.88 INTEREST COMPUTATION DATE: 08-25-04 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 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. August15,2004 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS COMPLETE MAINTENANCE INC NOTICE OF TAX LIEN filed this at day of E~L~T A~x E,~ Liens for Cerporation 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-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 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 - 101 et. 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 Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). I F TAX S P N LTl I TERES~T GENERAL INFORMATION: ~ provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and persona, _with n f~ 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 tiling of revival until paid. nh ri~X Lie~. are liens on real estate which continue until tax is paid. on In T E r ~ ' T rn r T s T IJ ' u I T I eT Mo r rri r R Tx n fCAtoEbus Ta~ 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 TNE~FILING ~ PLACE OF FILING: The notice of en sba I be filed: (a In the case of Real Property, in the office of the Prothonotary of the county n which the property subject to the lien is situated and (b) in the case of Persenai Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOM~AT!C R VIVAL OF N TICE A D pR!_ORITY~T!CE ~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require retiring of the Notice by the ommonweaith Any Notice of Lien filed by the Commonwealth shall have ~C~,i~ to and t~e paid in full, before any ortner.obligation, i?d.~.e,~,t., .?.aN?F: ~'~: ~r e~tate is satisfied from a subsequent judicial sale or uanuey w rD eft may be charged. EXCEPTION: The Commonwealth does not the,p.I .p ? ..... , +.v liens ov~i~ting mortgages or liens which .are mai p Ly ........ '=-- is filed ~ Act of December 12, 1994, P.L. 1015, No. 138. R~ELEAS~ ct to such regu ation as the Secretary or h s delegate may prescribe, the Subje ........ , ....a certificate of release of any lien imposed S~re ry ........ x if' /1~ the ability s satisfied satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof or (2) the liability has become egally unenforceable. interest on Corporation Taxes is computed after a lien is pa d. eT OF ACCOUN~ The "Total" column (Column 7 for each type of tax listed on this Notice of Lien es the balance of Tax Due (Column 6) plus assessed additions and/or sempr!s .......... + -,* to the ntarest computation 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 tiling 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. C.S, FF, CL, CNI. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) OI, G.R., CA., ST 6% PER ANNUM (DUE DATE TO palm ~NT DATE) B.L, N.E., G P, MI. - 6% PER ANNUM (DUE DATE TO PAYMENT DFAoT~ yMENT DATE) PUR.. - 1% PER MONTH OR FRACTION (OUE DATE T A - 3/4 OF 1% PER MONTH OR FRACTION PI T, EM T - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 6% PER ANNUM RTT - 6% PER ANNUM INH & EST - 1% PER MONTH OR FRACTION L F.T, FU.T - 1% PER MONTH OR FRACTION M C R.T - 18% PER ANNUM OFT For all taxes that are original y due and payab e on and after January 1,1982, the PA Department of Revenue will calculate da y interest on afl tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: B ELINQUENT DATE INTEREST RATE BALLY INTEREST FACTOR .000,548 1/1/82 THRU 1 2/311B2 20% 1/1/B3 THRU 12/31183 16% .00043B 1/1/B4 THRU 12131/84 11% 000301 1/1/B5 THRU 12/31/85 13% .000356 1/1/B6 THRU 12/31/B6 10% 000274 9% 000247 1/1187 THRU 12131/87 .000301 1/1192 THRU 12/31/92 9% .000247 1/1/95 THRU 1~3~19tl 9% .000247 la/99 THRU 12t31/99 7% 000192 1 I1/o0 THRU 12131/00 8% 000219 .o00247 1/1/01 THRU 12/3~101 9% .000164 111/02 THRU 12/31/02 6% 000137 1/1/03 THRU 12/31/03 5% .000110 4% u11o4 THnU 12~3104 - Taxes that become delinquent on or before December 31,1981 will remain a constant interest rate until the de inquant 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) X(NUMBER OF DAYS DELINQUENT) X (DALLY INTEREST FACTOR)