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Home My WebLink About06-2508 R.EVK.159 (12-05) R.EVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE pO BOX 280948 HARRISBURG PA 1712B-<l94B -Pet. I!l l'i .UO elL :;l' I{l.'/ IK......' /11'/6'{ CERTIFIED COpy OF LIEN tw.O/.' Jf{or ~/....... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA R H BLACK INC 2250 BUMBLE BEE HOLLOW RD MECHANICSBURG PA 17055 EIN: 25-1850558/000 Notice Date:. April 16, 2006 Notice Number: 818-033-806-041-1 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certi'fied copy of a lien to be entered of record in your county. 1 .2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 90481779 07-01-05 09-30-05 1 0.00 53.27 SALES 89218011 07-01-04 09-30-04 1 3,330.98 8,696.20 SALES 89218011 10-01-04 12-31-04 1 14,378.25 21,129.39 SALES 89218011 04-01-05 06-30-05 1 15,861.12 22,915.20 TOTAL: 33,570.35 52,794.06 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 04-26-06 The undersigned. the Secretary of Revenue (or an 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 thereat, remains unpaid. The amounl 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. April 16, 2006 DATE PART 1 ,TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS R H BLACK INC NOTICE OF TAX LIEN ftled 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 lor 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 tor Realty Transfer Tax arise under Section 1112-C of the Tax Relorm Code of 1971, 72 P.S. Section 8112-C, as amended. Liens tor Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens tor 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 at. seq.). Liens lor 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 lor Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR T AXES. PENALTIES AND INTEREST GENERAL INFORMATION: Cor:poration 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. Persona) Income Tax EmDlover WithholdinQ 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 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, Of 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 flied: (a) 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. 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 Commonwealth. Any Notice of lien filed by the Commonwealth shall have priority to. and be paid in full, belore any other obligation, jud~ment. claim, lien, or estate is satisfied from a subsequent jUdicial sale or liability with which the property may be charged. EXCEPTIOt,j; The Commonweafth does not maintain priority of tax liens over any exlstin~ mortgaa~~ or liens which are properly recorded at the time that the tax lien IS ftled. . Act of December 12,1994. P.L.1015, 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 01 the amount assessed together ~h all interest and costs in respect thereof; or (2) the liabillly has become legally unenforceable. EXCEPTION' Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" coiumn (Column 7) lor each type of tax listed on this Notice of lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penatties, 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 accNed 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. e.s., F.F., C.L., C.N.!. - 6% PER. ANNUM (DUE DATE TO PAYMENT DATE) C.I., a.A., C.A., S.T. - 6% PER.MNUM (DUE DATE TO PAYMENT DATE) B,L., N,E., a.p., M.t. - 6"- PERAflHUM (DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.l.T., E.M.T. .3/4 OF 1% PEA MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 8% PEA ANNUM INH & EST. - 6% PEA ANNUM L.F.T., F.U.T. -1% PER MONTH OR FRACTION M.O.R.T. - 1% PEA MONTH OR FRACTION O.F.r. - 18% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue Will calculale delly Interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest Is calculated on a dally basis at the lollowing rates: DELINQUENT DATE tM"SREST RATE DAILY INTER.EST FACTOR 1/1182 THRU 12/31/82 20% .000548 111/83 THRU 12/31183 16% .000438 1J1JB4THRU12/31184 11% .00()301 1/1185THRU12131/85 13% .OOO3e6 1/1/86 THRU 12/31186 10% .000274 111/87 THRU 12/31187 9% .000247 1/1188 THRU 12/31f91 11% .000301 1/1192 THRU 12/31/92 9% .000247 1/1193 THR.U 12/31/94 7% .000192 1J1J~ THRU 12/31/98 9% .000247 1/1189 THRU 121311'i9 7% .000112 1f1l00THR.U 12131100 B% .000219 1/1101 THRU 12/31101 9% .00()247 111/02 THRU 12131102 8% .000184 1/1103 THRU 12131103 5'% .000137 111104 THRU 12131104 4% .000110 111105 THRU 1213110S 5% .000137 111106 THRU 12131108 7'lIo .000192- ---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, 1982 are subject to a variable interest that changes each calendar year. ---Interest Is caiculated as tollows: INTEREST = (BALANCE OF TAX UNPAID) Xb~ER OF DAYS DELINQUENT) X (DAtI. Y INTEREST f'A )