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Home My WebLink About06-4248 REVK.1~9 (12.(1~) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 f(.. P1f fl'f.1Il:> C-k. .2'1/9'1 f2u.. m flJ(, CERTIFIED COPY OF UEN JL".0'" '-12., f C-WJ I-l-.- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SHAULL EQUIPMENT & SUPPLY CO 100 MARKET ST LEMOYNE PA 17043 EIN: 23-1264031/000 Notice Date: July 16, 2006 Notice Number: 638.459.606.071.1 To the Prothonotary of said oourt: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified oopy of a lien to be entered of record in your oounty. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21005729 09-01-05 09-30-05 1 0.00 499.52 SALES 21005729 10-01-05 10-31-05 1 0.00 1,796.08 TOTAL: 0.00 2,295.60 FILING FEE(S): 14.00 "" r:-:-, ,'--.' c.-. " -~:l L'~'{ n ~ i --;;~ ,: r-.:. c", -.. .....-- 0-,; c INTEREST COMPUTATION DATE: 07-26-06 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and oorrect oopy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due !rom 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 proparty, real, personal, or both, as the case may be. July 16, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS SHAULL EQUIPMENT & SUPPLY CO 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 01 1971, 72 P.S. Section 8112-C, as amended. Liens for Liquid Fuel. Tax arise under Section 13 of the liquid Fuels Tax Act, 72 P.S. SectIon 2611-M, as amended. Lien. for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2814.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inharitance Tax and Estate Tax arise under the Inher~ance and Estate Tax Act of 1962, Act of December 13, 1982, P.L.l086, No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1981, 72 P.S. Section 2485 .101 at. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxe. 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 franchise. and property, both real and personal, with no further notice The filing of a Notice of Lien with a county Prothonotary Is not a requlsita, and the lien remains In full force and validity without filing of revival until paid. Inheritance Tax Liens are liens on reaJ estate which continue until tax is pakL Personal Income Tax EmoIover Wltt1holdino Tax ReaJtv Tl'RnRfAr Tax SaJes and lJM Tax Liauid Fuels Tax Fuel Use Tax Motor CBJTIArA ROM Tax and Motorbus Tax lien. are liens upon the franchisas 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 I. situated and shall not attach to stock of goods, ware., or merchandise regulariy used In the ordinary course of busine.. of the taxpayer. The lien has priortty from the date ohntry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be flied: (al In the case of Real Property, in the office of the Prothonotary of tha county In which the property subject to the lien i. situated and (b) In the case of Personal Property, whather tangible or intangible, in the ofllce of the Prothonotary of the county In which the property subject to lien I. situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' According to the Fiscal CQCje,. the Notic:e of L1an is automatically revived and does not require refilhlg of the Notice by the Commonwealth. Any Notice of Lien filed by the commonwealth shall have priortty to, and be paid in full, before any olIlar obligation, ~. claim, lien, or estate i. sati.fied from a subeeauent ludlclal sale or , with which the propeltf may be charged. E1!CEPTION': The Commonwe doe. not maintain priority of tax ilei1s over any axistlng mo~ or lien. which ara properly recorcfed at the time that the tax lien Is filed. SEE; Act of December 12,1994, P.L.l015, No. 138. RELEA!'1E OF LIEN Subject to such regulation as the Secretary or hi. delegate may presaibe, the Secretary or hi. delegate may Issue a cer1lficate of rele_ of any lien Imposed with respect to any tax ij: (1) the liability I. satisfied, _n consIlting of peyment of the amount ....1llIed together with alIlnl8reat and COSIIlIli respect thereof; or (2) the liability hu become 18gaIIy uneftforceable. EXCEPTION: Intarest on COrporation 'faxes Is COII1pUI8CI after a lien i. paid. SEnLEIIENT OF ACCOUNT The "Total" column (Column 7)for eaQh type of tax listed on this Notice of Lien comprise. the balance of Tax OutI(Colqmn 6) plu. .......d addI!fons and/or penallle., and -..ad and IlCCI'b8<I inter8at up to the Interest cOmputation date on the lace of thI. notice. ~ payment or settlement of account Is made after the intereat computation dete, the payment muat Include the lien filing COSIIl and accrued Interest from the interest computation datlt to and through the peyment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rate.. C.S., EE, C.L., C.N.!. .8% PERAf\NUM ~UE DATE TO PAYM&NT DA~ Col., G.R., CA, S.T. . "'" PliRAfH.N DUEDATETO PAYMINTDA B.l., N.E., G.P., Mol. .8% PERNH.N DUEDATETO PAYMINTDA P.U.R.. -,%PERMONTH RFRACTION(DUEDATETO AYMENTDATE) PJ.T., E.M.T. .3/4 OFt" PER MamtORFRAtT1ON S. a. u. .314 OF 1% PER MONTH OR FFIACTJON R.T.T. .8% PEAAtNJM INH&EST. .""'PER~ L.F.T., EU.T. . ,'" PIiRMONTH OR FRACTION M.C.A. T. . ,% PER MONTH OR FFlACTJON O.F.r. -18% PERNi'ID\t For all taxes that are originally due and payable on and after January 1, 1982. the PA Department of Revenue will calculate daily interest on all tax deficiencies u.lng an annuallntereat rate that will vary from calendar year. Interest ,. calculated on a dally besia at the following rate.: DELINQUENT DATE INTEREST RATE OAIL Y INTEREST FACTOR 1/1182 THRU 12/31/82 20% .000$48 111183 THRU 12131/83 115'% .000438 111184 THRU 12131184 11% .000301 1I1leTHRUl213,Ie 13'% .0003Sfl 1/1/88THRUl2f31188 10% .000274 111187 THRU 12/31187 9% .000Z47 111118 THRU 12/31181 11% .000301 1/11&2 THRU 12/31/82 9% .OOOM? 1/1/93 THRU 12/31/84 7% .000182 1/1190 THRU 12131118 9% .0002047 1/t," THRW 121S1188 7% .000182 111100 THAU 121'31100 8'% .000218 111101 THRU 121S1101 9% .000247 1/1/02 THRU 12/31/02 6% .000184 1/1/03 THRU 12131103 5% .000137 111104 THRU 12/31104 4% .000110 1I1IGS THRU1213flO6 "' .000137 111toeTHRU 11131108 7% ,000112 ---Taxe. that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance Is paid off. ---Taxe. that become delinquent on or after January 1, 1982 are .ubject to a variable intarest that change. each calendar year. ---Intere.t I. calculated as follows: INTEREST = (.AlJI_ Of.T~ UNfl~) ~.. OF DAYS DELfNQ\lIINT) It(lllllltY.INl1!Adt.FMJ'IUR)