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HomeMy WebLinkAbout13-0035~~~ ~' ~ ~•`` ,.~ ~'/ it errs p~nnsylvania ~ C EPAR-''MI'NT O° REVENUE BUREAU OF COMPLIANCE PO BOX 280948 REV}:_753172-I ) FEVOOOF;9 DOC-XEC HARRISBURG PA 77128-0948 TAYLOR HOME REMODELING INC 4 CLOUD CT MECHANICSBURG PA 17050-3195 CERTIFIED Ct~PY C-F LIEN COURT OF COMMON PLEAS OF= CUMBERLANIJ COUNTY, PENNSYLVA~dtA E I N :............................................... 25-16435 70/000 Notice Date :....................................November 20, 2012 Notice Number :...............................727-889-712-111-5 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 enterE~d of record in your county. 1 2 3 4 °i 6 TAX TYPE ACCOUNT ID TA)C TOTAL PE OD PERIOD BEGIN END _ EMPL 17870544 10-01-00 12-3f-00 182.96 4,219.22 TOTAL: _ 182.96 4,219.22 FILING FEE(S): _ 21.50 SATISFACTION FEE(S}: 10.00 SETTLEMENT TOTAL: 4,250.72 >~ •~" ~~Y ~4~ ~ ~ ry l !: - •~ ~~ y„ 3 rt z ~~ Y~ ~ Q -~i -f CA ~ %~. INTEREST CALCULATION DATE: 02-13-13 The undersigned, the Secretary of Revenue or 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 duel 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.0'11,50 Pp P~~ e# as~s~ ~~ November 20, 2012 S C ARY OF REVENUE ~ DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE: COMMONWEALTH OF PENNSYLVANIA VS TAYLOR HOME REMODELING INC NOTICE OF TAX LIEN filed this day of at rn. 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 Empbyer Withholding Tax arise under Section 345 of the Tax Reform Code of f971, 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 t9$2, Actof December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. 'pn 1701 et. seq. (For decendants with date of death prior to December 1 2; ,!tans arise under the Mheritance and Estate Tax Act of 1961, 72,P;S. 2485 - 101 eti'aeq.). Liens for State, or ~ate'and ~C~c:al Sales, Use and Hotel Occupancy Tax and Public Tra do na~orta Fund Taxes-and Fees arise under Section 242, Act of March 4,~71,~as amended, 72 P.S. Section 7242. Liens for Motarbus Fjgad Tait i~rse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815): LIENS FDR T~~$;, PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Lier4s provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further Notice The filing of a Notice of Lien with. a courrty Prothonotary Is not a requisite, and the lien remains in full farce and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Per nal Inc me Tax Em to r ithholdin Tax R Tr nsf r T le and Use Tax Licwid Fuels Tax F~1~1 Tax oti~r Cars Ro~c~ Tax and Motorbus Tax fens are bens upon the rant Ises 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 merchandise regularly used in the ordinary course of business of the taxpayer. The lien has pr#onty from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) [n the case of die Property, in the office of the Prothonotary of the county in which the proper subjectSO the lien is situated and (b) in the' case of-Perspnal Property, whethE tangle or intang#b#e, in the office of the Prothonotary of the county in whic the property subject to lien is situated: AUTOMATIC REVIVAL OF NOTICE ANt) pAIORITY OF NOTICE GENERAL RtJLE: According to the Fiscal Code, the Ngtlce of Lien i automatically revved and does 'not require refiling of the Not#ce by the Commonwealth. .Any Notice of Lien filed by the Commonwealth sftall bout priority to, and be pa#d #n full, before any other obligation, judgement, c#am [ien, or estate is satisfied from a subsequent judicial sale or liability with whic) the property may be charged. EXCEPTION:. The Commonwealth does -no maintain priority of tax I#ens over any existing. mortgages. or f#ens wh#ch are property recorded at the time that the tax I#en fs filed. SEE: Act of Decembe 12, 1994, P.L. 101.5, No. 138. RELEASE OF LIEN 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 fen imposes w#th respect to any tax if: (t) the`liabil#ty is satisfied, satisfaction consisting'oi Payment of the amount assessed together with alt interest and costs in respect thereof; or (2) the liab#lity has become legally unenforceable: EXCEPTION: Interest on Corporation Taxes is computed after alien Is paid. SETTLEMENT OF ACCOUNT The 'Total" column (Column 6 for each type of tax listed on this Notice of Lien inc#udes the ba#ance of tax. due (Column 5) plus assessed additi€>ns andlar Penalties, and assessed and accrued #rlterest up to the interest computation -data on the face of this notice. If payment or settlement of account #s made after the interest computation: date inter~est~csomputation date t and thr uhng~ anct ~~~ Interest from the 9h PaYn'-ent date- For any delinquent taxes due on or before December 31, 1981, interest is imposed at the fallowing rates. C.S., F.F., C.L., C.N.7. - 6 % PER ANNUM (DUE DAT£ TO PAYMENT DATE] C.I., G.R., C:A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) 6.L, N.E , G.P., M.I. - 6 % PER ANNUM'iDtJE DATE TO PAYMENT DATE) P.U~R . - 1 % PER MQNTHDR FRACTION (D{JE DATE TO PAYMENT DATE} P.I.T., E.M.T . 3/4 OF 1 % PER MONTH OR FRACTION S. & U. 3/4 OF t % PEBINONTH OR FRACTION R.T.T. - 6 % PER ANNUM INH 8 EST. 6°1, PER ANNUM L.F.T., F.U.L - t % PER MONTH OR FRACTION M.C.R.T. 1 % PER MONTH OR FRACTION O.F-T 18 % PER ANNUM 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 a#1 'tax deficiencies using an annual. interest rate that wi## vary from ca#end~r year. Interest is calculated on a daily basis at the following rates: DELWOUENT DATE INTEREST RATE DAILY INTEREST FACTOR t /1B4 TWRU_72/37 f84 11 % 0003D1 1/1/B$TWRU 12/311$5 t3% OD0356 1111$6 TWRU 12/31 /86 10 % .000274 1/1!87 THRU 12!31!87 9 % .000247 t71ra1 THRU.12i31/91 ?1 % .000301 1/1/42 TWRU 12P31l92 9% OOD247 111194 TWRU 12P31/94 7 % .000192 1/1/95 THRU 12!31198 9 % .000247 1/1t~THRU 12/3.899 ?% 900192 1fl,~THRU12/31/00 8% .000219 1(1/D.1 THRU 12f3tJ01 9% ..000247 1 tl /D2 THRU t2t31/02 6 % .0001$4.. t/1103 TWRU 12/3t/03 5 % .000137 1/1/04 THRU 12/31/04 a% .000110 1/1/05 TWRU 12!31 /OS 5°/, 900t 37 1/1/D6THRUt2/3t~ 7% .OD0192 1/7/07THRU12/3.1/07 8% .000219 - 11t,taH THRU 121'31108 7 % .000192 1!'I ~L19 TWRU 12"31109 5 % .000137 1tU10 THRU 12;"3810 4 % 0001 t0 1/1/11 THRU 12/31/12 3% OOOD82 --Taxes that become delinquent an or before Dec. 31, 1981 are subject to a constant #nterest rate until the delinquent ba#ance is paid off: ---Taxes that became defnquent on or after Jan. 1, 1982 are subject to a variable interest rate that changes each calendar year. --IrRerest is calculated as follows: INTEREST ={t3ALANCE OF TAX UNPAID) X (NUW'3ER QF ©AYS DELINQUENT) X (GAILY INTEREST FACTbR) ^ BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. TAYLOR HOME REMODELING INC 4 CLOUD CT MECHANICSBURG PA 17050-3195 pennsylvama DEPARTMENT OF REVENUE AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA DOCKET BER' 13CT0035 DATE FILED. January 3, 2013 EIN' 25'1643570/000 NOTICE NUMBER. 746-158'114'041'4 To the Pof CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges the above -captioned Lien/Judgment note should be removed from the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs 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. 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 14 day of April, 2014. Daniel Meuser Secretary of Revenue Mary Huber Director, Bureau of Compliance c:;= 3m7. 410.0o Po ''-^- c4306z59