HomeMy WebLinkAbout06-4249REVK-169(12-06) REV0000
BUREAU OF COMPLIANCE
PO BO%280619
HARRISBURG PA 17128-00488
(f? a.y/q4
?„ lpbyl?
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
KEYSTONE CAREER INSTITUTE INC
624 N FRONT ST
WORMLEYSBURG PA 17043-1022
CERTIFIED COPY OF LIEN
-nAa 0G - x/.244 l.W?( -7'Z-
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
TEMP: 100059415/000
Notice Date: July 16, 2006
Notice Number: 638-603-006.071-1
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
EMPL 92662238 04-01.05 06-30-05 1 0.00 244,17
EMPL 92662238 07-01.05 09.30-05 1 0.00 311.03
TOTAL: 0.00 55520
FILING FEE(S): 14.00
..,
tv
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 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.
• 'Wj?- July 16, 2006
S RETARY OF WPVNUE DATE
(OR AUTHORIZE LEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
KEYSTONE CAREER INSTITUTE INC
NOTICE OF TAX LIEN
filed this day of
at IT.
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.
Liars 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 Fuel Use Tax Act, 72 P.S.
Section 2614.13, as amended.
Liens far 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
i 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 1961, 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 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 Sides under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815).
GENERAL INFORMATION:
Corporation 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 wfthout filing of revival until paid.
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
Motorbus Tex 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 Protihonotary ol the county in whch 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.
GENERAL RULE: According to the Fiscal Code, the Notice of Lien is
automadCally revived and does not regdire refifirhg of the Notice by the
Commonwealth. AnyyNotlce of Llen flied bbyy the Cemmonwaaflh shall have
Ptriority fo, and be pakL in fttll, bsfore eery ot1sT , Iudpelnartt, claim,
en, or estate is ssttefied Iran a eM Judk4al sale er ftyy NAU1 whkdl
the property may be charged. N The Comnlomveeltlt does not
maintain p only of tax liens over arty exietlrl? mortgages or liens Which are
p2operlyr ecordd10 5 e tl 8 that the tax lien a filed. SFF Ad of December No 1
REEL EASE OF LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may Issue a cenfficate of release of any lien Imposed
with respect to any tax if: (1) the Ilalft is satisfied, satisfaction Consisting of
c
ereof, or (2j assessed opne legwaall ll uall nf "c EXCEPTION,
th
Interest on Corporat atlpbonility Taxes as Is be computed aft a lien Is odd. The "Total" column (Column 7) for each type of tax listed on this Notice of Lien
comprises the balance of Tax Dire (Column 6) plus assessed additloae and/or
penalties, and assessed and accrued irdwest up to the interest computation
date on the face of this notice.
If payment or settlement of account is made alter the interest computation date,
the payment must include the lien filing Coals and accrued Interest from the
interest computation dale to and through the payment deft.
For any delinquent taxes due on or before December 31, 1981, interest is
imposed at the following rates.
C.3., F.F., C.L., C.N.I. • 6% PER ANNUM DUE DATE TO PAYMENT DAM
C.I., G.R., C.A., S.T. - e% PER AANAM DLN DATE TO PAYMENT DATE)
9.L., N.E, O.P., M.I. - 0% PER AllaeA DIN DATE TO PAYMENT DA7p
P.U.R.. - 1X PW MONTH FMLTIM 10! (DIN DATETO PAVM9f1' DATE)
P.I.T., E.M.T. - 314 OF 1% PERMONTH OR FRACTION
S.a U. -314 OF 1% PER MONTH OR FRACTION
R.T.T. 8% PER AMNLIM
INN O EST. 8% PER AIR"
LF.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 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 dally basis at the following rates:
DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
111182 THRU 12131/82 20% .000516
1/1163 THRU 12/31/63 10% .00D436
111184 THRU 1291164 11% .000201
1/1185 THRU 12131/85 13% .000356
11160 THRU 12/31/80 10% .000274
11107 THRU 12131167 9% .000247
11166 THRU IV31101 11% .000301
11182 THRU 12/31192 9% .000247
/7
193 THRU 12/31194
7%
.000192
1V 96 THRU 1291/96 9% .000247
1199 THRU 12/31/99 7% .000192
1100 THRU I V31MO 6% .000219
1/1/01 THRU 1291101 9% .000247
1102 THRU 1291102 6% .000164
11103 THRU I V31103 5% .000137
1104 THRU 1291/04 4% .000110
I/IM5 THRU 18081/05 3% .000137
WANT THRU 129190 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 caudated
INTEim X, flFA Suw= EFI OF DAYS
REVK-300(04-07) REVOOK10
BUREAU Of COMPLIANCE
PO BOX 280948
HARRISBURG, PA 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
KEYSTONE CAREER
624 N FRONT ST
WORMLEYSBURG PA
INSTITUTE INC
AUTHORITY TO SATISFY
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
17043-1022 DOCKET NUMBER: 06-4249
DATE FILED: July 26, 2006
TEMP: 100059415/000
NOTICE NUMBER: 843-061-108-060-9
To the Prothonotary of CUMBERLAND County:
t nl
-The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the
above captioned Lien/Judgment note should be removed from the records thereof.
AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and
empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to
all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient
warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of
Pennsylvania, this 09 day of June, 2008.
Thomas W. Wolf
Secretary of Revenue
Keith J. Richardson
Director, Bureau of Compliance
LL <
OZ
Q
W
aZ
0w
g a.
00 Z
LLD
00
F- U
cr 0
:) Z
0<
Ucc
w w
F- ?
ZU
0
0
N
w
F-
Z
Q
Z
J w
Z
?w
Tw
LL U-
00
O
F-
J W
?Cc
Z(L
go
0
0
U
Z
w
F-
D
F_
CO
Z
Ir
w
w
Ir
Q
w
z
O
U)
W
Y
CC
I?j
u
Ncl,
M,
LL
Q
N
O
Q
1
--3
e; xx
^+ r
f't ? ? f `3l Td