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Home My WebLink About06-2795 REVK-159 (12.-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF CoMPLIANCE PO QOX 280948 HARRISBURG PA 17128-D94B -Pd... (J -1{ P) '/ ,UD c.)>.. .:l J-l.,l.\' ~ )110'l( CERTIFIED COPY OF LIEN o , . .1 N:5 6..;u -r;;... 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 18, 2006 Notice Number: 827-807-306-041-3 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 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 90461779 01-01-05 03-31-05 1 0.00 3,868.45 TOTAL: 0.00 3,868.45 FILING FEE(S): 14.00 (') "-> = 0 c = " -~ "" "'~ ::K ~:n '"'OCr: IT1 f:~ :I>- L.'::---" -< -oS; ;;..: (j) -.J ~~~~ ~C' ~ :<>> I=ij :"::.-C. :::;:: c:>__ ",--,C '-0 5>,-- '-P. Om ~ W ~ N "< INTEREST COMPUTATION DATE: 04-28-06 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 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. Aprilt8,2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS R H BLACK INC NOTICE OF TAX LIEN filed 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 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 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 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 PENAL TIES AND INTEREST GENERAL INFORMATION: Comoration TalC 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 Emplover WithhoJdina Tax Realty Transfer Tax SaJes and Use Tax. L10uid 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 proparty is situated and shall not attach to stock of goods, wares, or merchandise regularty used in the ordinary course of business of the taxpayer. The lien has priority from the date o!entry of record. PI 4"1;: OF THE FILING NOTICE FORM PLACE OF FiliNG: The notice of iien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county ,n which the property subject to the iien 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 doe. not require reflling of the Notice by the Commonwealth. AnV Notice of Lien filed by the Commonwealth shall have priority to, and be pa,d in full, before any other obligation, jud~ment, claim, lien, or estate is satisfied from a subsequant judicial sale or liability with which the prope"V may be charged. EXCIDION: The Commonweafth doe. not maintain priority of tax liens over any existin~ mortgaa~~ or liens which are properly recorded at the time that the tax lien 's filed. . 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 paymant of the amount assessed tog&ther with all Interest and costs in respect thereof; or (2) the iiability has become legally unenforceable, EXCEPTION' lmerest on Corporation Taxes is computed after a lien is paid. SETTLEMENT 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 ........d additions and/or panalties, and assessed and accrued interest up to the interest computation date on the face of this notice. tf 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% PERMtJUM IDUE DATE TO PAYMENT DATE) C.I., 13.R., CA, S.T. - 6% PER ANNUM DUE DATE TO PAYMENT DATE) B.L., N.E., a.p., M.I. - 8% PER ANNUM (DUE DATE TO PAYM~ DATEl P.U.R.. .1% PEA MONTH OR FFlACTlON (DUE DATE TO flAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PEA MONTH OR FAACTION RT.T. .~PERANNUM INH & eST. - 6% PER ANNUM L.F.T., F.U.T. -1% PER MONTH OR FRACTION M.C.RT. -1'" PER MONTH OR FAACTION O.F.T. - 18% PER ANNUM For all taxes that are originally due and payable on and atter January 1, 1982, the PA Department of Revenue will calculate daily interest on all 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 1/1182 THRU 12/:31/82 20% .000548 111/83 THRU 12/:31183 16% .0004311 1/1/84 THRU 121:31184 11% .000301 11'1S~ THRU 12/:31185 13% .0003$11 1/1/88 THRU 12/31/86 10% .000214 111/87 THRU 12/31187 9'% .000247 1/1'B6THRU1m1f91 11% .000301 111/92 THRU 12131/Sl2 9% .000247 1/1193 THRU 12/31/94 7% .000192 111/Sl5 THRU 121:311911 Q% .0002.47 1/t/Sl9 THRU 12/91188 7% .OOOHI2 111100 THRU 12r.J1100 8% .000218 1/1/01 THRU 12/31/01 9% .000247 111/02nlRU12131102 6% .000164 1/1103 THRU 12/31103 5% .000137 1/1104 THRU 12131/04 4% .000110 1fl/051l-1RU 12n"05 5% .0001:J7 111108 THRU 12/31108 7% .000192 ---Taxes that become delinquent on or before December 31, 1981 wlll remain a constant interest rate until the delinquent baJance 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 UNPAIQ) X(NUMBER OF DAYS DELINQUENT) X (OAll Y INTEREST FActoR)