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Home My WebLink About06-3657 r REVK-159 (12.05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 I.t.. fJ -1( · /'f,~ tb.. ;:2.:?J'}O'; ~ /1'1t fJ CERTIFIED COPY OF LIEN 7l" (Jr,. -3 (,..)'7 ~ -r;:... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ALL STAR JANITORIAL SYSTEMS INC 620 RIDGE DR MECHANICSBURG PA l7055-4483 EIN: 48.1290619/000 Notice Date: June 19, 2006 Notice Number: 960-038-206-061-4 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 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 82756527 11-01-04 11-30-04 1 0.00 90.61 SALES 82756527 12-01-04 12-31-04 1 7.84 49.96 EMPL 91766764 10-01-04 12-31-04 1 250.56 402.74 SALES 82756527 06-01-05 06-30-05 1 0.00 31.16 SALES 82756527 10-01-05 10-31-05 1 29.88 36.46 TOTAL: 288.28 610.93 FILING FEE(S): 14.00 ......, C~:) ~. :'.~) 0...... (~ -n =-Tl ;-111= ~ _.-- ", -.J J ::r, ~ f'0 en _J (J .;ii', ?::1 ~::J -< 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, 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, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS ALL STAR JANITORIAL SYSTEMS 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. Uens 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 01. 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: Comoration 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 Emolover Withholding Tax Realtv 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 s~uated 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 shaii be filed: (8) In the case of Real Property, in the office of the Prothonotary of the county In which the property subject to the iien Is situated and (b) in the case of Personal Proparty. 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 fuii, before any other obligation, ju~ment, claim, lien, or estate is satisfied from a subsequent ludicial sale or liability with which the property may be charged. EX(:EPTIOI\!' The Commonwealth does not maintain priority of tax liens over any existin~ mortga~~~or liens which are properly reearoed 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 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 legaiiy unenforceable. EXCEPTION' Interest on Corporation Taxes is computad altar 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 assessed additions and/or panalties, 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 data 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., EE, C.L., C.N.I. - 8% PER ~UM (DUE DATE TO PAYMENT CATE) C.I., G.R., C.A., S.T. .8% PERPH4UM (CUE DATE TO PAYMe.rT DATE) B.L., N.E., G.P., M.I. .8% PERMNUM (DUE CATETO PAYMENTCATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE CATE TO f1AYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. &. U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 8'% PER MNUM INH &. EST. - e% PERMNUM 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 aii taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue wiii calculate daily interest on aii tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the foiiowing ratas: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111/82 THRU 12/31/82 20'}'0 .000M8 1I1183THRU 12/31183 16% .000438 111184 THRU 12/31/84 11% .000301 1I118!HHRU 12/31185 13% .000"6 1I1186THRU 12/31186 10% .000274 111187 THRU 12/31187 9% .000247 111188 THRU 12/31191 11% .000301 111/&2 THRU 12/31192 9% .000247 111/93 THRU 12/31/94 7% .000192 1/1195 THRU 121311&8 9% .000247 111/&& THRU 12131199 7% .000192 1I1/00THRU 12/31/00 8% .000219 111/01 THRU 12131101 9% .000247 1/1/02THRU 12/31/02 6% .000164 111103THRU12131103 5% .000137 1/1104 THRU 12/31/04 4% .000110 1/110STHRU 12131/0e "" .000137 1/1106THRU12131/06 7% .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 calculated as follows: INTEREST = (BALANc;E OFTAX UNPAID) XlNIJMBER OF DAYS DELINQUENT) X !DAILY INTEREST FACTOR)