Loading...
HomeMy WebLinkAbout01-5025REVK-159 (6-01) REVOOOK9 ADMIRALTY POOL SERVICE INC 1006 COUNTRY CLUB RD CAMP HILL PA 17011-1068 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1572066/000 Notice Date: August6, 2001 Notice Number: 640-303-801-080-1 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of e 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 21505279 01-01-97 03-31-97 1 34.77 91,64 SALES 21505279 07-01-97 09-30-97 1 0.00 24.00 SALES 21505279 10-01-99 12-31-99 1 300.00 427.84 EMPL 17642612 10-01-99 12-31-99 1 0,00 35.20 TOTAL: 334.77 578.66 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 08-16-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correst 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, persona], or both, as the case may be. SECRETARY OF~EVENDE (OR AUTHORIZED DELEGATE) PART 1 - TO RE RETAINED BY RECORDING OFFICE August 6, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS ADMIRALTY POOL SERVICE INC NOTICE OF TAX LIEN filed this at day of 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 Withhsfding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Really 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 Fue~ 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 InheritAnco and Estate Tax Act of 1992, 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: ~LtLg. Ee,~]~ 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 unti~ paid. inheritance Tax Liens are liens on real estate which continue until tax is paid. Persona[ Income Tax. Employer Wllhholdina Tax. Realty Transfer Tax. Sales and Use Tax. Liau[d Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as rea[ 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'rilE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be flied: (a) In the case of Real Property, n the office of the Prothonotary of the county in which the property sub ect to the lien s situated and (b) in the case of Personal Property, whether tangibie or intangible, in the office of the Prothonotary of the county in which the properly subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE ~ According to the Fiscal Code~ the Notice of Lien is automaticel~y revived and does not require retiring of the Notice by the Commonwsa th Any Notice of Lien filed by the Commonwealth shall have pror ty to, and be paid in full, before any other obligation udgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. ~ The Commonweallh do. as 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. SEE.' Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or h s de egatA may issue a certificate of relsaas 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 liablllly has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes s computed after a lien is paid. 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 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 acorsed 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 imposad at the following rates. C.S., F.F., O.L., C.N.L - 6% PER A/~I~UM IDUE DATE TO PAYMt~rr Di!T~ C.L, G.R., C.A., S.T. . e% PER ANNUM DUE DATE TO pAYMENT DA B.L., N.E., G.P., M.I. - e% PER ANNUM DUE DATE TO PAYM ~rr P.U.R.. - I% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.LT., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S.&U. .3/4 OF 1% pER MONI'H OR FRACTION R.T.T. - e% PER ANNUM INH & EST. - 6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTiON M.C.R.T. - I% PER MONTH OR FRACTION O.F.T. - 18% PER ANINUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculatA 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: ---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 = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DALLY INTEREST FACTOR)