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)