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Home My WebLink About06-3652 REVK-159 (12.05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 fd. P'f{ .. I'f.= c.:A- :l ~ 10~' ~. J7fit'i CERTIFIED COPY OF LIEN ncO(,- 3c,r:J.. ~-r..... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA R H BLACK INC 2250 BUMBLE BEE HOLLOW RD MECHANICSBURG PA l7055 EIN: 25-1850558/000 Notice Date: June 19,2006 Notice Number: 960-101-406-061-4 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmittecl 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 SALES 89218011 10-01-05 12-31-05 1 7,329.07 8,873.45 TOTAL: 7,329.Q7 8,873.45 FILING FEE(S): 14.00 ..., l':":,') C) c...., -n 0' 'T" e_ "-:-' f;l~ 'TI r= r'0 Qi -.J 'r" r~-\ ~; """:J , (.) :~ f.'-~ r0 -::,:J (-" ~.iJ co -< INTEREST COMPUTATION DATE: 06-29-06 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, alter demand for payment thereof, remains unpaid. The amount ofsuch unpaid TAX, INTEREST, ADDITIONS or PENAL TIES 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, 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. Uens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. Uens for Uquid Fuels Tax arise under Section 13 of the Uquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens for Fuei Use Tax arise under Section 13 olthe 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. ssq. (For decendants with date of death prior to December 13, 1982, liens 91ise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq.). Uens for State, or State and Locai 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. Uens 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: Comoration Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) end 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 Emolover Withholdino Tax ReallY Transfer Tax SalAS and Use Tax Liauld 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 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 Uen is automatically revived and does not requite refiling of the Notice by the Commonweallh. Any Notice of Uen filed by the Commonwealth shall have priority to, and be paid in full, before any 01l1er obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTIOIt The Commonweafth does not maintain priority of tax liens over any existin9 mortg~~~ or liens which are properly recorded at the time that the tax lien IS 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 Iiabifity is satisfied, setisfactlon consisting of payment of the amounl assessed together with all Interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION' Interest 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 Uen comprises the balance of Tax Due (Cofumn 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 atter the interest computation date, the payment must incfude 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 IDUE DATE TO PAYMENT DATE) C.I., G.R., CA, S.T. .6% PER AN41JM DUE DATE TO PAYMENT DATE) B.L, N.E., G.P., M.t. .6% PER AN41JM (DUE DATE TO PAYMENT DATE) P.U.R.. .1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. .314 OF 1% PER MONTH OR FRACTION S. & U. . 314 OF 1% PER MONTH OR FRACTION R.T.T. .8% PER AN\IUM INH a. EST. - 6% PER AN4UM L.F.T., F.U.T. .1% 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 Revanue 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 OAIL Y INTEREST FACTOR 1/1/82 THRU 12131182 20% .000548 1/1/83 THRU 12131183 16% .000438 1/1/84 THRU 12131/84 11% .000301 1/1/85 THRU 12131185 13% .000356 1/1188 THRU 12/31186 10% .000274 1/1/87 THRU 12/31187 9'% .000247 1/1/88 THRU 12131191 11% .000301 111/92 THRU 12/31192 9% .000247 1/1193 THRU 12/31/94 7% .000192 11119& THRU 12131/88 9% .000247 1/1/99 THRU 12131199 7% .000192 111100 THRU 12/31100 8% .000219 1/1101 THRU 12131101 9% .000247 1/1/02 THRU 12/31102 6% .000164 1/1103 THRU 12/31103 5% .000137 1/1104 THRU 12/31/04 4% .000110 1/1I05THRU12131/05 !5% .000137 1/1108 THRU 12/31/08 7% .000192 mTaxes that become delinquent on or before December 31, 1981 will remain a constant Interest rate until the delinquent balance Is paid off. -dTaxes that become delinquent on or attar January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interesl is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)