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HomeMy WebLinkAbout05-2058 REVK-159 (12-01) REVQOOKS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 260948 HARRISBURG, PA 17128-0948 OS - :lOst C I'U: L '-r'iA...""1 1 /'4. DO /)cL G.k::..:tt /l,S6l( R.:tL J It, ?, /qD CARLISLE SVNTEC INCORPORATED 1285 RITNER HWV CARLISLE PA 17013-9381 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 16-1449809/000 Notice Date: April 18, 2005 Notice Number: 952-312-605-041-3 To the Prothonotary of said court: Pursuant t the laws of the Commonwealth of Pennsylvania, there is herewith tr nsmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX' EVENT TAX TOTAL PERiOD PERIOD NUMBER DUE DUE BEGIN END EMPL 90040949 10-01-00 12-31-00 0.00 15.49 EMPL 90040949 01-01-03 03-31-03 0.00 259.47 EMPL 90040949 07-01-03 09-30-03 0.00 20.62 EMPL 90040949 04-01 -04 06-30-04 0.00 41.87 SALES 81035565 07-01-04 07-31-04 12.45 719.76 TOTAL: 12.45 1.057.21 FILING FEE(S): 14.00 ,...0 L-;:::;' ~~; ~.~:~. \,,..') C.~) " '-" INTEREST COMPUTATION DATE: 04-28-05 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to e a true and correct copy of a lien against the above named taxpayer for unpaid TAX. INTEREST, ADDITiONS or PENALTIES therein due from sue taxpayer and which. after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES i a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. April 18, 2005 DATE PART 1 - TO BE RETAiNED BY RECORDING OFFICE COMMONWEALTH OF PENNSVLVANIA VS CARLISLE SYNTEC INCORPORATED NOTICE OF TAX LIEN flied this day of at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens 10r Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reiorm 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 261 I -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). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens 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 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 Emoloyer Withholdina Tax. Realty Transfer Tax Sales and Use Tax Liauid 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 FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) in the case oj 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 01 the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITV OF NOTICE GENERAL RULE: According to the Fiscal Code. the Notice of Lien is automatically revived and does not require refiHng of the Notice by the Commonwealth. Any Notice of Uen 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 maIntain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. ~ Act of December 12,1994, P.L.l015. 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 i1: (1) the liability is satisfied, satisfaction consisting 01 payment of the amount assessed together with all Interest and costs in respect . thereof; or (2) the liability has became legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) 10r each type of tax listed on this Notice of Uen 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. If 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., F.F, C.L, C,N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.\., G.R., CA, S.T. - 6% PER ANNUM (DUE DATE TO PAYMIWr DATE) B.l., N.E., G.P., M.1. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE} PJ.T., EM.T. - 314 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 LF.T., FU.T. - 1% PER MONTH OR FRACTION M.C.R-T. - 1% PER MONTH OR FRACTION OFT. - 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 aU tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111182 THRU 12131/82 20% .000548 1/1/83THRU 12131/83 1~. .000438 111f84 THRU 12f31184 11% .000301 1I1185THRU 12/31185 13% .000356 111186 THRU 12/31/86 10% .000274 1I1/87THRU 12/31/87 9"'/0 000247 1/1/88 THRU 12/31/91 11% .000301 1/1f92 THRU 12131192 9% .000247 1/1/93THRU 12131/94 7% .000192 1I1/9STHRU 12131198 9% .000247 1/1/99THRU 12/31(99 7% .000192 1/1/00 THRU 12/31/00 8% .000219 1/1101 THRU 12131101 9% .000247 1/1/02 THRU 12/31f02 6% .000164 111!03THRU 12/31/0:3 5% .000137 1/1/04 THRU 12/31104 4% .000110 111105 THRU 121:31/05 5% .QQQ137 ---Taxes that become delinquent an 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, 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 DA VS DELINQUENT) X (DAIL V INTEREST FACTOR)