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Home My WebLink About13-4536 pennsylvania BUREAU OF COMPLIANCE DEPARTMENT OF REVENUE PO BOX 280948 REVK-1 59 (12-12) REVOOOK9 DOCEXEC HARRISBURG PA 17128-0948 ED - P 0 1 0 No CERTIFIED COPY OF LIEN ( I I. S3� 2013 A U0 PM 3: 06 COURT OF COMMON PLEAS OF C IVi CoUjq7-, PENNSYLVANIA ND COUNTY, ADVANCED CHIMNEY SYs p t EIN:................... .............................20 -8830977/000 w Lk , 20 ORANGE ST Notice Date: ......... ........................... 19, 2013 MOUNT HOLLY SPRINGS PA 17065-1721 Notice Number: ........ .......................8 - 543 -013 -061 -4 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 entered of record in your county. 1 2 3 4 5 6 TAX TYPE ACCOUNT 10 TAX TAX TAX TOTAL PERIOD PERIOD BEGIN END EMPL 94111887 04-01-12 06-30-12 101.67 180.91 EMPL 94111887 10-01-12 12-31-12 193.93 275.06 TOTAL: 295.60 455.97 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 487.47 INTEREST CALCULATION DATE: 09-12-13 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 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. June 19, 2013 4SC ePKAR Y 0 :F REVE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE cwk PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of real COMMONWEALTH OF PENNSYLVANIA property, in the office of the Prothonotary of the county in which the wether subject to the lien is situated; and (b) in the case of personal property, h VS tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. ADVANCED CHIMNEY SYSTEMS LLC AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the notice by the NOTICE OF TAX LIEN commonwealth. Any Notice of Lien filed 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. EXCEPTION: The commonwealth does not day of recorded at the liens time tax over is fiexisting ed Acct of 12, 1994, P.L. properly filed this a t__ m• 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 lien imposed with respect to any tax if: (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. EXCEPTION: LIENS FOR TAXES Interest on corporation taxes is calculated after a lien is paid. Liens for corporation taxes arise under Section 1401 of the. Fiscal Code, 72 SETTLEMENT OF ACCOUNT P.S. Section 1404, as amended. The "Total" column (Column 6) for each type of lax lassessedhadditiolns and /or Liens for personal income tax and employ n 7345er withholding tax arise under includes the balance of tax due (Column 5) p Section r p of the Tax Reform Code of 1971, 72 P.S. Section as penalties and assessed and accrued interest up to the interest calculation date amended. on the face of this notice. culation date, Liens for realty transfer tax arise under Section 1112 -C of the Tax Reform If payment or settlement of account is made after the interest cal Code of 1971, 72 P.S. Section 8112 -C, as amended. the payment must include the lien filing costs and accrued interest from the Liens for liquid fuels tax arise under Section 13 of the Liquid Fuels Tax Act, 72 interest calculation date to and through the payment date. P.S. Section 2611 -M, as amended. For any delinquent taxes due on or before Dec. 31, 1981, interest is Liens for fuel use tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. imposed at the following rates. Section 2614.13, as amended. G.R., C.A., S. T. 6% PER ANNUM (DUE DATE TO PAYMENT DATE) Liens for motor carriers road tax arise under Chapter 96 of the PA Vehicle B.L. N.E., G.P., MN. C.I., I 6% PER ANNUM (DUE DATE TO PAYMENT DATE) Code (75 PA. C.S. 9615). P U R 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) 3/4 OF 1% PER MONTH OR FRACTION Liens for Inheritance tax and estate tax arise under the Inheritance and Estate P.I.T., E.M.T. 3/4 OF 1% PER MONTH OR FRACTION Tax Act of 1982, Act of Dec. 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., S. & U. 6% PER ANNUM 72 PA. C.S.A. Section 1701 et. seq. For decendants with date of death prior to NH &EST. 6% PER ANNUM FRACTION Dec. 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961 72 L.F.T., F.U.T. 1% PER MONTH OR M.C.R.T. 1% PER MONTH OR FRACTION P.S. Section 2485 - 101 et. Seq. OFT 18% PER ANNUM Liens for state and local sales, use and hotel occupancy tax and public For all taxes originally due and payable on and after Jan. 1, 1982, the transportation assistance fund taxes and fees arise under Section 242, Act of PA Department of Revenue will calculate daily interest on all tax deficiencies March 4, 1971, No. 2, as amended, 72 P.S. Section 7242. using an annual interest rate that will vary from calendar year. Interest is Liens for motorbus road tax arise under Chapter 98 of PA Vehicle Code (75 calculated on a daily basis at the following rates: PA C.S. 9815). DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 11% .000301 1/1/84 THRU 12/31184 13% .000356 LIENS FOR TAXES PENALTIES AND INTEREST 1 /1 /85THRU 12/31/85 i0% .000274 1/1/86 THRU 12/31/86 9% .000247 1/1/87 THRU 12/31/87 11 % .000301 time of GENERAL INFORMATION: s% .000247 Corporation tax liens provided under the Fiscal Code arise at the 1/1/992THRU12/31/92 7% .000192 settlement (assessment) and are liens u p 1/1 /94 THRU 12/31 /94 .000247 1/1/95 THRU 12/31/98 .000192 on the franchises and property, bot 9% real and personal, with no further notice. The filing of a Notice of Lien with a 7% .000212 county Prothonotary is not a requisite, and the lien remains in full force and 1/1/00 THRU 12/31 1% 9% .000247 validity without filing Of revival until paid. 1/1/01 THRU 12131101 .000164 6% 1 /1/02THRU 12/31/02 5% .000137 Inheritance tax liens are liens on real estate, which continue until tax is paid. viioaTHRU i 4% .000110 5% .000137 1/1/05 THRU 12/31/05 7% .000192 Personal income tax, employer withholding tax, realty transfer tax, sales and iiiro7THRU 122/3iroi .000219 8% 7% .000192 use tax, liquid fuels tax, fuel use tax, motor carriers road tax and motorb /1108 THRU 12131108 .000137 p 1 1 /1rosTHRU 12r31ros us ax 5% .000110 liens are liens upon the franchises as well as real and personal property of 4% .000112 taxpayers, but only after they have been entered and docketed of record by the 1 1�1I THRU 12/31/13 3% Prothonotary of the county where such property is situated. Such liens 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 a constant interest esi ate until he delinquent t balannce is pad off. a su t� of record. -- -Taxes that become delinquent on or after Jan. 1, 1982, are subject to variable interest rate that changes each calendar year. - -- Interest is calculated as follows: INTEREST DEL NQU NT) X (DAILY INTEREST FACTOR) OF DAYS FACTOR)