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HomeMy WebLinkAbout06-4251 REVK-1S9 (12-0S) REVOOOKB COMMONWEALTH OF PENNSYLVANIA eM. DEPARTMENT OF REVENUE ~ BUREAU OF COMPLIANCE PO BOX 280949 HARRISBURG PA 17128-0948 p,(,. PJ./{' I~,IJI) ~J..~l~ R.u,. J'id f 13 CERTIFIED COPY OF LIEN 7Ul. ()(,. '1~SI ~ ~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA PRO DIG INC 65 WILLOW MILL PARK RD MECHANICSBURG PA 17050-1757 EIN: 23-2462594/000 Notice Date: July 16, 2006 Notice Number: 638-615-606-071-1 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 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 92656730 10-01-87 12-31.87 1 0.00 1 ,423.03 EMPL 92656730 01-01-88 03-31-88 1 179.15 1,190.44 TOTAL: 179.15 2,613.47 FILING FEE(S): 14.00 ,-,-. (") .'11 =! '., .-'.. i'," "'"',.:' G\ f',} 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 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 Commonwoatth 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 PRO DIG 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 emended. L1ena for Personal Income Tax end Employer WIthholding Tax arise under Section 345 01 the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Trensfer Tax arise under Section 1112.C of the Tax Refonn 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 emended. Liens for Fuel Use Tax arise under Section 13 oftha Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriars 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 aI. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendents 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 Stale, or Stata end Local Sales, Use and Hotel Occupency Tax end Publi<: Transportation AssIstance Fund Taxes end Fees arise under Section 242, Act 01 March 4, 1971, No.2 as amended, 72 P.S. Section 7242. liens for MotoriJus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Rscal Code arise at the time of SalIIement (assessment) and are liens upon the franchises and property, both reel and personal, with no further notioe. The filing of a Notice of Lien with a counly Prothonotary is not a requisite, and the lien remains in lull force and validity without filing of revival until paid. Inheritance TAX Liana are liens on real estate which continue until tax is paid. :,,~ ~:~~a:~X F~~:r fu~~:';9.J."M.!:~::Ii'~~T~;:~ Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but only after they have been entered end docketed of record by the Prothonotary of the county where such proparty is situated end shall not attach to stock of goods, wares, 01' merchandise regulariy used in the ordinary course of business of the taxpayer. The lien has priority itom 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 suDject to the lien is situated and (b) in the case 01 Pel80llal Property, whether tangible or intangible, In the office 01 the Prothonotary of the county In which the property subject to lien is situated. AlITOIIATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' According to the Fiscal Code, the NotIce of Lien is automatically revived and does nol require rellllng of the NotIce by the Commonwealth. Any NotIce of lilln tiled by the COinmonweaIth shall have priority to, and be paid In .""". bet>re My other ~'51, claim lien, or estale is satisfied itom a subeeaIienIludlcial iIaIe 01' with whlch the propel'l\' may be charged. ~ The Commonwe does not maintain prlOl'lly 01 tax Ii_ ov&r any exi8llng mo~s or liens which are properly record8d al the time that the tax lien Is filed.' SEE; Act of December 12,1994, P.L 1015, No. 138. RELEASE OF LIEN Subject 10 such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegal8 may Issue a certificate 01 release of any lien impoaed with respect to any tax n: (1) the Iiabltity is satisfied, satislaction oonsislIng of payment 01 the amount ar-.ssed togeII18r with aJllnblreat and COIIIIIIn raspect thereof; or (2) the IIabIllIy has ~ unentorceeble. EXCl!PT1ON' Interest on Corporation Taxes is aIl8r a lien Is paid. SETTLEMENT OF ACCOUNT Tl1e "Total" column (Column 7) for each type of tax listed on this No1Ice of Lien comprises the balence of Tax Due (Column 6) plus In-_d ~ and/or penalties, and .....-eel and aCcrued Intereat up to the Inblrest cOmputation date on the face of this notlca. ~ paymenl or _ment 01 account is made after the interest computation date, the payment must include the lien filing COIIIII end accrued Interest from the intereat computation date to and through1he 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. .8% PERMNW ~UE DATE TO PAYMENT. DATE) Col., a.A., C.A., S.T. .8% PERANrIlId DUE DATE TO PA,,.Merr DATE) B.l., N.E., O.P., Mol. - '" P&RANU.t DUE DATE TO PAYMENT' DATE) P.U.R.. - ,% PEA MONTtI. FFWmON (DUE. DATE TO ~AYMENT DATE) P.I.T., E.M.T. - 3/4 OFt". PERMONT'HOR FRACTION S. ... u. - 314 OF ,% PER MONTH OR FMCTION R.T.T. .6% PER ANWM INH & EST. . rKt P&ft AfrI>A.tA L.F.T., F.U.T. - 1% P&FlMONl'HOR FAACT\ON M.O.R.T. - '''' PERMONI'H OR FRACTION a.F.r. -18% PERANrIUM For all taxes thai are originally due and payable on and aftar January 1, 1982, the PA Department of Revenue will calaJlate daily interest on all tax deficiencies using an ennuallnterest rate that will vary from calendar year. Interest is calculated on a dally basfs al the following rates: DELINQUENT OATE INTEREST PATE. DAllY INTEREST FACTOR 1/1/82 THRU 12/31182 20% .OOO$h 1/1183 THRU 12/31183 16% .000438 111184 THRU 12/31/84 11% .OOO:.'Kll 111185 THRU 12/31185 13% .0om158 111118 THRU 12f:J1188 10% .000274 111197 'THRU 12f31117 9% .0002-47 1/1/88 THRU 12/31111 11% .000901 111192 THRU 12/31182 9'% .000247 111183 THAU 12/31184 7% .000192 1I11tle THRU 12131118 9% .000247 111," THRU 12131118 7% .OOOf82 111100 THRU 12131100 8% .000218 111/01 THRU 12/31101 9% .000247 1/1102 THRU 12/31/02 8% .0001841 111103 THRU 12/31/03 5% .000131 111104 TMRU 11131104 4% .000110 1/1105 THRU 12/31106 "" .000137 1/1101 THRU 12/31101 7% .000112 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant Interest rate until the delinquent balance is paid 0/1. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable Interest.that changes each calendar year. ---Interest is calculated aslQllows: INTEREST =(~_ OF TAX UNPAID) X(MMIIiR OF DAYS DELINllUEIaIlfi(tllllL'Y ...~ FA<mJR)