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HomeMy WebLinkAbout06-4253 REVK-159 (12-oe) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 2801MB HARRISBURG PA 17128-oIMB COMMONWEALTH OF PENNSYLVANIA ~ DEPARTMENT OF REVENUE ~ .,0 eL. P --'If ~ 1'/-uV CJt... ~ '/I q '{ ~ / F'l)rJ1 CERTIFIED COPY OF UEN 'hu.O(,' '1:J.~3 ~ -rho-.. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MADHUS ENTERPRISES INC 5114 MAPLE LEAF CT MECHANICSBURG PA 17055-4923 EIN: 23-3026155/000 Notice Date: July 16, 2006 Notice Number: 638-244-506-071-1 To the Prothonotary of said oourt: 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 SALES 81460148 12-01-04 12-31-04 1 0.00 971.29 SALES 81460148 12-01-05 12-31-05 1 0.01 262.11 TOTAL: 0.01 1 ,233.40 FILING FEE(S): 14.00 l'-j --=h r,> c) r-....) f',,) C' INTEREST COMPUTATION DATE: 07-26-06 The undersigned, the Secretary of Revenue (or an authorized delegata) 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 duelrom such taxpayer and which. altar 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, parsonal, or both, as the case may be. July 16, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS MADHUS ENTERPRISES 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 emended. Liens for PersonoJ Income Tax end Employer Withholding Tax arise under Section 345 01 the Tax Reform Code 01 1971, 72 P.S. Section 7345, os emended. Liens for Reelly Trensfer Tax orise under Section 1112-c of tho Tax Reform Code 01 1971, 72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax orise 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 01 the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chopter 96 01 the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax orise under the Inheritance and Estate Tax Act of 1982, Act of December 13,1982, PL 1066, No. 225 Section 1 e1. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendenfs with date 01 death prior to December 13, 1982, liens arise under the Inheri1ance and Estate Tax Act 01 1981, 72 P.S. Section 2485 -101 01. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees orise under Section 242, Act 01 March 4,1971, No.2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chopter 98 01 PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Comoration Tax Uens provided under the Fiscal Code arise at the time of sottIement (assessment) and ore liens upon the franchises and property, both reoJ and personal, with no further notice. The filing of a Notice 01 Lien with a county Prothonotary is not a requisite, and tho lien remalns In full force and validity without filing 01 revival until paid. }nheritanca Tax liAnA are liens on real estate which continue until tax is paid. ~~:: ~~fa::' F~~~:r =~:;:'~~~~~~J~~ Motorbua Tax liena are liens upon the franchises as we" as real and personal property of taxpayers, but only after they have been entered end docketed 01 record by the Prothonotary 01 the county where such property ia situated and shall not attach to stoek of goods, worea, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has prIorl1y from the date 01 entry 01 record. PLACE OF THE FILING NOTICE FORM PLACE OF FlUNG: The notice of lien shoJI be ftted: (a) In the case of Real Property, in tho Offi.ce of the Prothonotary 01 tho county In which the property SUDjOCl to the lien is situated and (b) in the case of Personal Property, whether tangible or intangible, In tho office of the Prothonotary of the county In which the property aubjilct to lien la situated. AUTOMATIC REVIVAl. OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' AOOOtdiI)Q to the Flscai Cocje, the Notice of Lien is automatically revived and d08s not require retll!ng 01 the Notice by the Commonwealth. Any,Notice of Lien fiIlld: by tho COrnrnonweaIth shall have f;~~~~~~i~.::,:;~.:rudlcl~r\~= the property may be chatgod. EXCEF'TIOIIf: The Commonwealth doe. not maintain prIorl1y of tax liens over eny exlsling m~a or nens which ore properly recorcfed at the time that the tax lien la flied: SEE; Act 01 December 12,1994, P.L. 1015, No. 136. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or hla delegate may Issue a certillcate 01 release 01 any lien Imposed with respect to any tax II: (1) the liability Is satisfied, satisfaction COI18iatIng of payment of the amount ....seed tog_r wtIh all il1l8relll and costs ill respect thereol; or (2) the liability hoe become legally unenforceable. EXCI!PTION: Interest on Corporation Taxes Is computH after a lien Is paid. SETT. PUJ;NT OF ACCOUNT The 'TotoJ" column (Column 7) for each type 01 tax listad on this NotIce 01 Lien comprisea the boJance of Tax Dua (Column 6) plus aausaod adcIItion8 andlor penalties, and eas88lIod and accrued in_ up to the interelll computation date on the face 01 thla notice. " payment or settlement of account is made after the interest computation date, the payment must Inclllde the lien filing costs and accrued Interest from the Interest computation dale 10 and througltthe payment date. For any delinquent taxes due on or before December 31,1981, interest is imposed at the followil)Q rate.. c.s., F.F., C.L., C.N.I. .6% PERAN\IUM ~UE DATE TO PAYMENT DA~ C.I., a.A., CA, S.T. .", PERAhNlM DUE OATE TO PAYMENr ~ 9.1.., N.S., G.P., Mol. .8% PERAtN.Jot DlIEDATETO PAYMENTDA P.U.R.. .1%'ERMONTH RFAAOTIONCDUEDATETO AYMENTDATE) P.I.T., E.M.T. - 314 OF" PER MONTH OR FRACTION S. 8r. U. .';4 OF 1% PER MONTH OR FAACmON R.T.T. . 8% PER AANlII INH & EST. . 8% PER AhWur.t L..F.T" F.U.T. -1%P&RMONfHORFPACnON M.O.R.T. - 1% PER MONTH OR FRACTION O.F.r. -18% PER~ For all taxes that are originally due and payable on and after Jenuary 1, 1982, the PA Dopartment 01 Revenue will calculate dally interest on all tax deficienciea using an annual intereOl rate that will vary from calendor year. Interest is calculated on a dally basis at the following ratea: DEUNQUENT DATE INTEREST AATE. t)Al\. y ItITEREST fACTOR 1/1182 THRU 12/31182 2O'Y. .000M8 1I118S THRU 12131183 18% .000438 111184 THRU 12131184 11% .000301 111185 THRU 12/31180 13% .000356 111/88 THRU 12/31118 10% .000274 111187 THRU 12/31187 9% .000247 1I1188THRU 12/31181 11% .000301 1/1182 THRU 12/31182 9% .0002.47 1/1/83 THRU 12131/M 7% .0001i2: 1/1," THRU 1.2131/88 9% .0002.47 1/1/88 THRU 12/31189 1% .000112 1/1100 THRU 12121100 8% .0002'18 1/1101 THRU 12131101 9% .000247 1/1102 THRU 12/31102 8% .000184 1/1103 THRU 12/31103 ,'" .000137 111104 THRU 12131104 4% .000110 1/1~ THAU 12131/OS "' .000137 1/1101 THRU 12131108 ~ ,000182 ...Taxea that become dennquent on or before December 31, 1981 will remain a constant in_ rate until the delinquent belance is paid off. ...Taxes that become delinquent on or after January I, 1982 ore stJbject to a variable Interest thot change. each calendar year. ...Interest is calculated es 1Iows: INTEREST- . xta::yT~=:iftIl&R OF DAYS