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REVK.159 {12-05) REVOooK9
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
R H BLACK INC
2250 BUMBLE BEE HOLLOW RD
MECHANICSBURG PA 17055
EIN: 25-1850558/000
Notice Date: July 16, 2006
Notice Number: 638-162-406-071-1
To the Prothonotary of said court: Pursuant to the laws of the
Commonwealth of Pennsylvania, there is herewith transmllled a certifled
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 90461n9 10-01-05 12-31-05 1 1,081.25 1,456.69
SALES 89218011 01-01-05 03-31-05 1 10,509.26 15,497.80
TOTAL: 11,590.51 16,954.49
FILING FEElS): 14.00
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INTEREST COMPUTATION DATE: 07-26-06
The undersigned, the Secretery of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvenia, certifies this to be a true and correct
copy of a lien against the above named taxpayer lor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which,
a1ler demand lor 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.
July 16, 2006
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
R H BLACK INC
NOTICE OF TAX LIEN
filed this
day of
at
m.
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 01 the Fiscal Code, 72
P .S. Section 1404, as amended.
Liens for Personel Income Tax end Employer WIthholding Tax arise under
Section 345 01 the Tax Reform Code 011971,72 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 01 the Liquid Fuels Tax Act,
72 P .S. Section 2611-M, as amended.
Liens for Fuel Use Tax arise under Section 13 01 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 end Estate Tax arise under the Inhernance and
Estate Tax Act of 1982, Act 01 December 13, 1962, P.L. 1086, No. 225 Section
1 at. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants with date of
death prior 10 December 13, 1962, Iiensarise 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 01 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 T AXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Comoration Tax Liens provtded under the Fiscal Code arise at the time of
settlement (assessment) end are liens upon the franchises and property, both
real and personal, with no further notice The filing 01 a Notice 01 Lien with a
county Prothonotary is not a requisite, and the lien remains in full force and
validity without filing 01 revival until pald.
Inh9ritance TaxU8I\B are liens on real estate which continue until tax is paid.
PersonallnoomB Tax Ernolover WlthholdiM Tax R8IiItv TrAnAfAr Tax !":alAa
and Use Tax liQuid FU91s TI!lX Fuel UM Tax MolDr CanlM'SRDad Tax 'and
Motorbus Tex liens are liens upon the franchises as well as reel end personal
properly 01 taxpayers, but only after they have been entered and dock8ted 01
record by the Prothonotery 01 the county where such properly Is situated and
shall not attach to stock of goods, wares, or merchandise regularly used in the
ordinary course 01 business of the taxpayer. Theilen has priority from the date
01 entry 01 record.
PLACE OF THE FlUNG NOTICE FORM
PLACE OF FILING: The notice of lien shell be filed: (a) In the case of Real
Properly, in the office 01 the Prothonotary of the county in which the properly
sutlject to the lien is situated end (b) In the case of P.rsonel Property, wh8Iher
tangible or intangible, in the office of the Prothonotary of the county in which
the properly subj8ct to lien Is situated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE' According to the Ascel Code the Notice 01 Lien is
automaticaHy revived and does not rfCIlllre r. of the Notice by the
Commonwealth. Arrt NoIIce 01 IJen _ by the ~eeIlh shell have
priority to, and be paid In full. ......eny Olhtr p!!IJaT1on,~. claim,
lien, or estate is sa1is1led from' a gudlC:illll8l4l or with which
the properly may be chargecI. . The Commonwe does not
maintain priority of tax liens over any e g mortgages or liens which are
properiy recorded at the time that the tax lien Is flied. SEE: Act 01 December
12,1994, P.L.l015, No. 138.
REL~AAE OF LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may Issue a cer1lflcate of release of any lien imposed
with reapecl to any tax R: (1) the liability Is satisfied, satiefaclIon consisting of
payment of the amount.." lJ Utogetherwith aft __and COIlIJIrI=
thereot, or (2) the liability hu bec>>me legafty unenfotcellblll. Exes .
Interest on COrporation Taxes Is cornpuled afI8r . Hen Is pillel;
SETTlEIlENT OF ACCOUNT
The "Total. column (Column 7) for each type 01 tax listed on this NotII:e 01 Lien
comprises the balance of Tax Due (Column 6) plus aseeNed acfdltIoI'Ia and/or
penalties, and a8S88Md and accrued Interest up 10 the lntereslcomputatlon
date on the face 01 this noIlce.
R payment or settlarnent 01 account is made alter the interest computation date,
the payment must include the lien filing costs and accrued int.rest from the
interest computation _ \0 and through the payment_.
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. - 6% PER~1.It1 ~UEOATETO PAYMENT DA~
C.I., G.R., CA., S.T. - 8% P&RANAN DU&DATETO PAYM&NTDA
B.L, H.E., G.P., M.I. -8% PlRANAIot DUEDATETO PAVM&IfDA
P.U.R.. -1" PlRMONTH FRACTION(DUEDATETO AYMENT DATE)
P.I.T., E.M.T. - :JI.OF 1" PER MONTH OR FRACTION
S. & U. - :JI. OF 1% PER MONTH OR FRACTION
R.T.T. - 6% PERAN'AlM
INH & EST. - 8% PER AN'IIl.I.4
1..F.T., F.U.T. - 1% PIA MONTH OR FRACTION
M.C.R.T. - 1'" PERMONTH OR FRACTION
O.F.T. -1"" PERANNlt.1
For all taxes that are originally due and payable on end after January 1, 1982,
the PA Department 01 Revenue will calaJlate daily Interest on all tax
deficiencies using an annual interest rate that wtll vary from calendar year.
Interest is calculated on a dally bellis at the following rates:
DEUNQUe.rr DATE INTEREST RATE DAILY INTEREST FACTOR
1/1182THRU12131182 20% .000$48
1/1183 THRU 12131/83 16% .00M38
1I1/M THRU 121311M 11% .000301
1/118& THRU 12131'" 13% .000388
1/1188 THRU 12131188 10% .000274
1/1/87 THRU 12131187 9% .000247
1/1/8B THRU 12131/81 11% .000SQ1
1/1192 THRU 12/31/82 9% .000247
1/1/83 THRU 121311M 7% .000192
1/1/8& THRU 12/31/88 9% .0002147
1/1/89 THRU1II311H '"" .0001'2
1/1/00 THRU 12131100 8% .000218
1/1/01 THRU 12/31101 9% .000247
1/1102 THRU 12131/02 8% .000184
1I1102THRU 12/31103 5"JIl .000127
1/1104 THRU 12/31/04 .% .000110
1/110S THRU 1.,,1105 S% .000137
1/1101 THRU 1:zfS1101 7% .000tt2
---Taxes that become delinquent on or before December 31,1961 will remain
a constant Interest rate until the delinquent belance Is paid off.
.--Taxes that become delinquent on or alter January 1, 1962 are subject to a
variable Interest that changes each calendar year.
---Interest Is calaJlated as 1Iaws:
INTEIlEST" . OFT~U"'HJ.I)~IlOFDAYS
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