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Home My WebLink About04-4933KEYSTONE POOLS INC 501 E LOUTHER ST CARLISLE PA 17015-2550 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA EtN: 23-2230180/000 Notice Date: September 19, 2004 Nnti~ Number: 970-1~-404-091-4 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmftted a certified copy of a lien to be entered of record in your county. I 2 3 4 TAX TYPE ACCOUNT ~D TAX TAX PERIOD PERIOD BEGIN END SALES 21554272 02-01-96 02-29-96 SALES 21554272 03-01-96 03-31-96 SALES 21554272 04-01-96 04-30-96 SALES 21554272 06-01-96 06-30-96 SALES 21554272 07~01-96 07-31-96 SALES 21554272 08-01-96 08-31-96 SALES 21554272 09-01-96 09-30-96 SALES 21554272 12-01-96 12-31-96 SALES 21554272 05-01-97 05-31-97 SALES 21554272 06-01-97 06-30-97 SALES 21554272 07-61-97 07-31-97 SALES 21554272 08-01-97 08-31-97 SALES 21554272 09-01-97 99-30-97 SALES 21554272 11-01-97 11-30-97 SALES 21554272 12-01-97 12-31-97 SALES 21554272 02-01-98 02-28-98 SALES 21554272 04-01-98 04-30-98 SALES 21554272 05-01-98 05-31-98 SALES 21554272 07-01-98 07-31-98 SALES 21554272 08-01-98 08-31-98 SALES 21554272 09-01-98 09-30-98 SALES 21554272 12-01-03 12-31-03 NTEREST COMPUTATION DATE: 09-29-04 5 EVENT NUMBER 1 1 1 1 1 1 TOTAL: FILING FEE(S): 6 7 TAX TOTAL DUE DUE 0.00 359.28 0.0O 414.08 0.00 935.74 0.00 3,474.25 0,00 2,433.02 0.00 2,469.65 0.00 '{ ,789.67 0.00 825.24 1,575.50 3,984.80 3,844.31 7,460.68 3,409.73 6,592.03 0.00 1,806.26 2,573.26 4,936.10 442.75 842.45 883.34 1,674.40 318.27 598.66 1,093.90 2,041.09 3,641.40 6,764.86 2,409.59 4,441.26 2,029.60 3,724.79 1,841.80 3,366.93 7.18 121,97 24,074.02 61,072.08 14.00 rhe undelslgl~ed, the Secretary ol mevenue (or an au~tlutized deleua(8') o[ the ~,ummol~we-&ld~ u~ Per.l.~y~,~tlla, co.lies thl~ [u be a [rue 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. SECRETARY OF (OR AUTHORIZE~.,.J~ELEGATE) PART 1 - TO SE RETAINED BY RECORDING OFFICE Septamber19,2004 DATE COMMONWEALTH OF PENNSYLVANIA VS KEYSTONE POOLS INC NOTICE OF TAX LIEN filed this at day of 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 the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Rearty 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. g615). 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 - 10t 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 Cede, (75 PA C.S. 9815). LIENS FOR TAXES, PENALTIES AN[)INTEREST_ GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are fiens 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. EnlDIover Withholding Tax, Raaltv Transfer Tax. Sales and Use Tax. Lieuid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and 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 F LI~G~ICE FOR_~M PLACE OF FILING: The notice of lien shall be filed: (al 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 (bi in the case cf Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRiORiTY OF NOTICE GF~ERAL RULE: 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 o1 Lien tiled by the Commonwealth shall have priority fo, 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 the property may be charged. ~XC~PTION~ The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. SEE~ Act of December 12, 1994, P.L 1015, No. 13B. RELEASE OF ~ 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 Jr: (1 } the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. ~EPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOI.~NT The %oral" 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 computaticn 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, F.F, GL., C.N~ - 6% PER ANNUM (DUE DATE TO PAYMENT CATE) O.t, G R., D.A., S T. 6% PER ANNUM {DUE DATE TO PAYMENT DATE} B.L., N.E. G P., M.I -6%PERANNUM(DUEDATETOPAYMENTDATE) E.UR - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PiT. EMT - 3/4 OF 1% PER MONTH OR FRACTION S. S U - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. ~/o PER ANNUM INH & EST. - 6% PER ANNUM LFT., F.U T. - 1% PER MONTH OR FRACTION M C.R.T - 1% PER MONTH OR FRACT)ON O.FT - 18% PER ANNUM For a~l taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interest on alt tax deficiencies using an annual interest rate that wfit vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DALLY INTEREST FACTOR II1/82 THRU 12131/82 20% 000548 1/1/83 THRU 12/g1/$3 16% 000438 1/1/84 THRU 12/31/84 11% .000301 1/1/85 THRU 12/31/85 13% .000356 1/1/86 THRU 12/31/86 10% 000274 I/1/87 THRU 12/31/87 9% .000247 1/1/88 THRU 12/31/91 11% 000301 1/1/92 THRU 12/31/92 9% 000247 1/1/93 THRU 12/3f/94 7% 000192 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the definduent balance is paid off. -~-Taxes that become delinquent on or after January 1, 1992 are subject to a variable interest that changes each calendar year. ---Interest is calculatad as fei Jews; INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)