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Home My WebLink About02-2148t~, /2 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE B C HCALL[STER PAVING INCORPORATED 5140 ERBS BRIDGE RD HECHANICSBURG PA 17050-2452 'ZI~. 02...~/Y~ ~ CERTIFIED COPY OF LIEN COURTOFCOMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1876578/000 Notice Date: April 15, 2002 Notice Number: 476-633-802-041-0 To the Prothonotary of said court: Pumuant 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 90964159 07-01-01 09-30-01 1 870.03 1,171.07 TOTAL: 870.03 1,171.07 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 04-25-02 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, persona~, or both, as the case may be. SECRETARY OF'~VENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE April 15, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS B C MCALLISTER PAVING INCORPORATED NOTICE OF TAX LIEN filed this day of 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 Sec~on 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 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 261 l-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 for 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 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq.), and Estate Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Secflon 242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242. Liens for Moforbus Road Tax adse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). MENSFOR TAXES. PENALTIES AND INTEk~-= I GENERAL INFORMATION: ~_.~,__rafi?. Tax Lie;'l~ provided under the Fiscal Code arise at th =u[.ueme. n; (assessment) and are liens upon the franchises and o enn~er~rnhe,~of r~e_~l ~n?..pa.r~nal, ~h no further noti~,R The ~in,', of a N^° -- ,_r.~,~_..,, ~...th ~.~.~un~y ~rothonotery ~s not a requisite, and the lien remains in full validity without filing of revival until paid fame and JJ~eJ~9.~.~ are fiens on real estate which continue until tax is paid. · chisas as well as real and personal properb/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. ~LACE OF THE FILING NOTICE F(~;'~ PLACE OF FILING: The notice of lien shall be tiled: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the propedy subject to the lien is situated and (b) in the case of Pemonal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIOR~'TY OF NOTICF~ ~ According tu the Fiscal Code, the Notice of Lien is automatically revived and does not requ re reflling of the Notice by the Commonwealth. Any Notice of Lien ~ed by the Commonwea th shall have priority to, and be paid in full, before any other obligation, judgement, c~aim, lien, or estate is satisfied from a subsequent judicia~ sale or liability with which m~'nPt~Jnpaprr~io~t~Yol~aCxhl?ergnsed~v~ The Commonwealth does not y existing mortgages or liens which are properly recorded at the time that the tax lien is flied. ~ Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe the Secretary or his delegate may issue a certiticate of release of any I en imposed w/th respect to any tax if: (1) the liability is satisfied sstisfact on consisting of payment of the amount assessed together with all interest and costs in respect thereof Dr (2) the liability has become legafiy unenforceable. ~ ntarest on Corporation Taxes is computed after a lien is paid. The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balanco of Tax Due (Column 6) plus assessed additions and/or penaifies, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or settlement of account is made after the interest computation date, the payment must include the lien filing costs and accrued interest fi.om the interest Computation date to and through the payment date· For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.S.. F.F.O.L., C NJ. ' 6% PER 'N~INUM (DUE DATE TO PAYMENT DATE} P.I.T., E.M.T. · 1% PER MONTH OR FP~CTION (DUE CATE TO PA~Ivf ENT DATE} S. & U. - 3/4 OF I% PER MONTH OR FRACTION R.T.T. - 3/4 OF 1% PER MONTH OR FRACTION L.F.T., F.U.T. - 6% PER ANNUM M.C.R.T. ' 1% PER MONTH OR FRACTION O.F.T. - 1% PER MONTH OR FRACTION - 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 deticiancies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUF_NT DATE INTEREST RATE DAILY INTEREST FACTOR ---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 calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)