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Home My WebLink About06-4915 REVK-159 (12-05) REVOOOK!l COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 & ~..1fI · If. rIP ~.::z</Ii'I'1 If1.. J f). Db '1 CERTIFIED COPY OF LIEN 11..c. 0(.. '-f q I 1: ~ -r;::... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SHAULL EQUIPMENT & SUPPLY CO 100 MARKET ST LEMOYNE PA 17043 EIN: 23-1264031/000 Notice Date: August 14, 2006 Notice Number: 687-069-506-080-9 To the Prothonotary of said court: Pursuant to the laws of th~ 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 SALES 21005729 12-01-05 12-31..Q5 1 0.00 542.41 TOTAL: 0.00 542.41 FILING FEE(S): 14.00 () ...., c: = 0 = is: "" " -00' :>> :c ~~~~ c:: G') nl:!J ,.... 05:~: N -om W ~lJO ~c,,< .:::;.C> ---iT- ~(::5 " :I-d ::l:: C),,) >e: Zm Cd' 0 ~ W ~ -.l -< INTEREST COMPUTATION DATE: 08-24-06 The undersigned, the Secretary of Revenue (or an authorized dalegate) 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 unpeid. 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. Augusl14, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS SHAULL EQUIPMENT & SUPPLY CO NOTICE OFT AX 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 amended. Liens for Pareonal Income Tax and Employer Withholding Tax arise under Sectlon 345 of the Tax Reform Code of 1971, 72 P .S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Sectlon 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 Fual Use Tax arise under Sectlon 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 1 el. seq., 72 PA. c.S.A. Section 1701 st. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inharltance and Estate Tax Act of 1961, 72 P.S. Section 2485 -101 st. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistanoa 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 arise under Chapter 98 of PA Vahicla 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 selllement (assessment) and are liens upon the franchises and property, both real and pereonal, 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 without filing of revival until paid. InhRrltBnoe Tax Liens are liens on real estate which continue until tax is paid. Personallnc:ome Tax EmoIover Wlthholdlna Ta:lt' Realtv Trana., Tax SAkIs and lJM Tax L10uid Fuels Tax FUAlLJM Tax MolDr Camara Road Tax and Motorbus Tax liens are liens upon the franchisee as well as real and personal property of taxpayers, but only aftar they have been entered and dockaled of record by the Prothonotary of the county where such property is sI1uated and shall not attach to stock of goods, wares, or merchandise ragularty 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 Iian shall be filed: (a) In the case of Raal Property, in the omce of the Prothonotary of the county fn which the property subject to the lien is sI1uated and (b) In the case of Pereonal Property, whather tangible or Intanllible, In the offtce of the Prothonotary of the county in which the property subject to lien Is sI1uated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' Acoordlng to the Fiscal Code, the Notice of Lien is automatically ravived and does not require refiUng of the Notice by the Commonwealth. Any Notice of Uan filed by the Commonwaalth shall have priority to, and be paid in fuli, before any other obligation, !udaement, claim, lien, or estate is satisfied from a subseauent ludlclal sale or 11atilll\y with which the property may be charged. EXCEPTION: The Commonweafth does not maintain priority of tax liens over any 8Xistin9mortga~~~ or liens which are properly r8COroed at the time that the tax lien IS filed. . Act of December 12,1994, PL 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of rele... of any lien imposed with respect to any tax if: (1) thellablllty is setiefied, satisfaction consiefing of payment of the amount asseased together with alllnleresl and ooaleln respect thereof; or (2) the lIab1l.1\y has becoma legally unenforceable. EXCEPTION' Interest on Corporation Taxes is computed after a lien Is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax Iisfed on this NotIce of Lien compriseslhe balance of Tax Due (Column 8) pfua asseased additions and/or penalties, and asseased and acaued interest up to tha interest computation date on the face of this notice. If payment or _ement of aocount is made after the interest computation date, the payment must include the lien filing coats and accrued Interest from the interest computation date to and through the peyment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following retes. C.S., F.F., C.L., C.N.!. .", PER AI'f'IUM ~UE DATE TO PAYMENT DA:~ Col., G.R., CA., S.T. - "'" PERAfINW DUE DATETO PAYMENT OA: B.L., N.E., G.P., M.l. - no PERAt<N.U DUE DATE TO PAYMENT DA: P.U.R. -1% PER MONTH - R FRACTION (DUE DATETO AYM9ITDATE) P.I.T.. E.M.T. - 3J.t.OF 1% PERMONTHORFRAC1lON S. & U. - 3U OF 1% PER MONTH OR FRACTION R.T.T. - no PERMNUM INH & EST. - 8% PER NoNJM LET., F.U.T. -1% PER MONTH OR FRACTION M,O.R.T. . 1% PER MONTH OR FRACTION O.F.T. - 18% PEA AN\IUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate dally Intereat on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a dally baals at the following rates: DEUNQUe.rr DATE INTEREST RATE DAILY INTEREST FACTOR 1/1182 THRU 12/31182 20% .000$48 1/1fB3 THRU 12/31183 18% .000438 111/84 THRU 12f.J1/84 11% .000301 1/1/85 THRU 12131," 13'% .000958 111188 THRU 12131188 10% .000274 111187 THRU 12131187 9'% .000247 1I1188THRU12131191 11% .000301 1/1192THRU 12131192 9% .0002147 1I11113THRU 12131/M 7% ,000182 1/1115 THRU 12/31198 9'% .000247 1I1/11lil THRU 11131. 7% .00&1t2 1I1fOO THRU 12131fOO 8% .000218 111101 THRU 12131f01 "' .OOON7 111102 THRU 12/31f02 8% .000184 111103 THRU 12131103 5% .000137 111104 THRU 12131/04 4'" ,000110 111105 Tl4AU 12/31105 S% .0001t'7 111108 THRU 12/31108 7'% .0801. ...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 afier January 1, 1982 are subject to a variable Intereet that changes each calendar year. ..-Interest is caIoulated as 1Ql1owa: INTEREST"' MANCIl OI',l'AX. 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