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Home My WebLink About04-4942COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAB OF CUMBERLAND COUNTY, PENNSYLVANIA NORRIS CHILD CARE CONSULTANTS 5015 E TR[NDLE RD HECHAN[CS~UR$ PA 17050-5622 EIN: 25-1864773/000 Notice Date: September 19, 2004 Notice Number: 970-986-404-091-4 To the Prothonotary of said court: Pursuant to the taws of the Commonwealth of Pannsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. I 2 3 4 TAX TYPE ACCOUNT lO TAX TAX PERIOD PERIOD BEGIN END EMPL 91400558 10-01-03 12-31-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 0.00 843.84 TOTAL: 0.00 843.84 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 09-29-04 The undersigned, the Secret~ry of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this b3 be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due f~om such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONB or PENALTIES ts a lien tn favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. SECRETARY OF (OR AUTHORtZE~[~LEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 10, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS NORRIS CHILD CARE CONSULTANTS INC NOTICE OF TAX LiEN filed this 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 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 Fue/s Tax Act, 72 P.S. Section 261 l-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 Transpori~tion 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). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Lien_s provided under the Fiscal Code arise at the time of seffiement (assessment) and are liens upon the franchises and property, both real and personal, with no further notice, The tiling 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 unffi paid. Inheritance Tax Li~. are liens on rea~ estate which continue until tax is paid. Personal Income Tax. Emplover Withheldino Tax. Realty Transfer Tax. Sales and Use Tax. Liquid Fuels Tax, Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and persona) 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 memhandise 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 FILING NOTICE FORM 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 (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 lien is situated. A T MATI RE IVALOF OTICE AND PRIORITY O NOTICE GENERAL ~E~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require raffling of the Notice by the Commonwealth. Any Notice of Lien flied 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 the property may be charged. EXCEP~ 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 tiled. SEE; Act of December 12, 1994, P.L 1015, No. 139. R~EOF LIE_N Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may iSSue a certificate of re~ease of any lien imposed with respect to any tax if: (1) the liability is setJstied, satistaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEP~ Interest on Corporation Taxes is computed after a lien is paid. SETr~MENT OF ACCOUNT 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 computation date on the face of this notice Jf payment or settlement 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 delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.S, FF,CL.,CNJ -6%PERANNUM(DUEDATETOPAYMENTDATE) G.I., G.R C.A, ST - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) S.L, N.E, G P.. M I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE} F.U.R. I% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T, EM.T - 3/4 OF 1% PER MONTH OR FRACTION S & U - 3/4 OF 1% PER MONTH OR FRACTION R.T.T 6% PER ANNUM INH & EST - 6% PER ANNUM L.F.T., F.U T - 1% PER MONTH On FRACTION M.C R.T - 1% PER MONTH OR FRACTION OPT - 1~% PER At~OM For all 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 wil~ vary from calendar year. interest is calculated on a daily basis at the following rates: DELINQUENT SATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% 000540 1/1/83 THRU 12/31/83 16% 000438 1/1/84 THRU 12/31/~4 11% .000301 111/85 THRU 12/31/85 13% 000356 1/1/86 THRU 12/31/06 ~0% 000274 1/I/87 THRU 12/31/87 9% .000247 1/1/88 THRU 12/31/01 11% 000301 1/1/92 THRU 12/31/92 9% 000247 1/1/93 THRU 12/31/94 7% .000192 1/1/95 THRU 12/31/~8 9% 000247 ---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, 1992 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 (DAILY INTEREST FACTOR) REVK-300 (8-01) REV00K10 BUREAU OF COMPLIANCE DEPT. 280948 HARRIS BURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. NORRIS CHILD CARE CONSULTANTS 501~ E TRINDLE RD NECHANICSBURG PA 17050-3622 INC AUTHORITY TO SATISFY COURT O1: COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: NO.04-4942CT DATE FILED: September 30, 2004 EIN: 25-1864773/000 NOTICE NUMBER: 909-117-404-112-4 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 'Ihereof. AND you, the Prothonotary of said Court, upon receipt by you of your cost,.; of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 24 day of November, 2004. Gregory C. Fait Secretary of Revenue Keith J. Richardson Director, Bureau of Compliance 8 Bo Z~ --0 0 z> ZLU o~ ~ Tz 0 0 0