HomeMy WebLinkAbout06-4924
REVK-159 (12-0S) REVOOOK9
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
'*'
BUREA,U OF COMPllANCE
PO BOX 280848
HARRISBURG PA 17128-0948
Pa.. Pll ~ j'tlJD
c.k.. :H g 17
~ U;JD/'f
CERTIFIED COPY OF LIEN
'"'ttc . 0 (,. t; q.:z 'f ~ T;;....
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EAST GATE INDUSTRIES
273 MULBERRY DR STE 3
MECHANICSBURG PA 17055-7914
EIN: 23-2250332/000
Notice Date: August 14, 2006
Notice Number: 686-606-606-080-9
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 ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 13858428 01-01-05 03-31-05 1 576.90 1,058.64
EMPL 13858428 04-01-05 06-30-05 1 673.05 1,227.09
EMPL 13858428 07-01-05 09-30-05 1 673.05 1,217.76
TOTAL: 1 ,923.00 3,503.49
FILING FEE(S): 14.00
() "->
C = ~
=
;c- o-..
~~: :>:0- X
c::
en nl:!J
;..:~ F" ,-
<J; N -om
~i~'~. W :tJD
Ol
---rC.l
~"""- ..., =r:::r1
~..:cCI :Ji: ~,~ !:~;5
Pc.."': ~ Orn
Z -I
~ c.n :l:;
Ul -<
INTEREST COMPUTATION DATE: 08-24-06
The undersigned, the Secretary of Revenue (or an authorized delegate) 01 \he Commonwealth of Pennsylvania, certi1ieslhls 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,
aftar demand for payment thereof, remains unpeid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the
Commonwealth 01 Pennsylvania upon tha taxpayer's property, real, pereonal, or both, as \he case may be.
August 14, 2006
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
EAST GATE INDUSTRIES
NOTICE OF TAX LIEN
filed this
day of
at
m.
LIENS FOR TAXES
Liens for Corporation Taxes arise under Sectlon 1401 of the Fiscal Code, 72
P.S. Sectlon 1404, as amended.
Liens for Pereonal Income Tax and Employar Withholding Tax arise under
Sectlon 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as
amended.
Liens for Really Transfer Tax arise under Sectlon 1112-C 01 the Tax Reform
Code of 1971, 72 P .S. Sectlon 8112-C, as amended.
Liens for Liquid Fuels Tax arise under Sectlon 13 of the Liquid Fuels Tax Act,
72 P.S. Sectlon 2611-M, as amended.
Liens for Fuel Usa Tax arise under Sectlon 13 of the Fuel Use Tax Act, 72 P.S.
Sectlon 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 Inharitance Tax and Estate Tax arise under the Inheritance and
Estate Tax Act 01 1982, Act of December 13, 1982, PL 1086, No. 225 Section
1 et. seq., 72 PA. C.S.A. Sectlon 1701 et seq. (For decendanfs with dete of
death prior to December 13, 1982, liens arise under the Inheritance and Estate
Tax Act 01 1981,72 P.s. Section 2485 -101 el. seq.).
Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and
Public Transportation Ass/etance Fund Taxes and Fees ariae under Section
242, Act of March 4,1971, No.2 as amended, 72 P.S. Sectlon 7242.
Liens for Motorbus Road Tax arisa under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815).
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Comorallon Tax Uens provided under the Fiscal Code arise at the time of
se\llement (assessment) and are liens upon the franchise. and property, both
real and personal, with no further notice The filing of a Notice of Uen with a
county Prothonotary is not e requisite, and the lien remains in fuli force and
validity without filing of revival until paid.
Inheritanca Tax liens are liens on real estate which continue until tax is paid.
P.r8tlnalln~m8 Tax EmDlnver Wdhholdina Tax RAAItv TranRfar Tib: Sah!tB
and lJAA Tax Liouid l=uelR Tax FuAl USA Tax Motor Carriers Road Tax and
Motorbus Tax Ilans are liens upon the franchlaes as well as real and personal
property of taxpayer., but only afler they have been entered and docIreted 01
raoord by the Prothonotary of the county where such property is sI1uated and
shall not attach to stock of goods, wares, or merchandise regularly uaed In the
ordinary course of business of the taxpeyer. The lien has priority from the date
01 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 omce of the Prothonotary of the oounly In which'" P'JlP8rty
subJect to the lien is sI1uated and (b) In the case of Personal Propelly, whiIlher
tangible or intangible, in the omce of the Prothonotary of the COlitoty In which
the property subject to lien Is sI1uated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE: Aooordlng to. the A80III Code, the N~ of .Lien is
automatically revived and does not reqUIre reflling of the Nc1\lI;ll. by the
Commonweahh. Any .NotIce. of lien flied by the conomonweal1f1l1h8l1. have
priority to, and be paICI in full. beflil'e any othet ~,.S claim,
lien, or estate is satisfied from a subaeauent ludIcIaJ sale or which
the property may be charged. EXCEPTION: The Commonwe does not
maintain priority of tax liens over any exlall"ll mortgages or llens which ere
properly raooraed at the time that the tax lien IS filed. SEE; Act of Dec8mber
12,1994, P.L.l015, No. 138.
RELEASE OF LIEN
Subject to such regulation as tha Secretary or his delegate may presaibe, the
Secretary or his delegate may issue a cel1lflcate of rele... of any Ilen Imposed
with raspect to any tax n: (1) th.e liabllity Is satielied, satisfaction consiIIllng of
peyment of the amount"I' i"Udtogelh8rwlth all /nterWIliridooelitli!"'"
thereat, or (2) the Iiabitlly has become isgl\Ily unel1forQlllllle. F~
Interest on Corporation Taxes is cornput8del\er a lien Is paid.
-'TTI I:Ul:NT OF ACCOUNT
The "Total" column (Column 7) for each type of tax listed on this NotceDf Lien
comprises the baIllnce of Tax Due (Column 6) plus asoessed ~andIor
penalties, and a.....ed and aocrlJad InIeresl up to the Interest cOmpulation
data on the face oflhls nolIce.
II peyment or setllernent 01 aooount is made el\er the intarest oompulation dele,
the payment must indude....1len filing C08Ia and accrued '"- from the
intereat computalion data to and through the peyment date.
For any delinquent taxe. due on or before December 31, 1981, interest is
imposed at the foIiowlng rates.
c.s., F.E, C.l., C.N.I. - 8% PER.AN\ilLN ~UE OAT E TO PA'fM9IT DA:~
C.I., a.A., CA, S.T. - fta PlRMNUM DUE DATE TO PAVMSIIT OA
B.L, N.E., a.p., M.I. - 8% PSI AHNLU DUE DATi TO PAYMENT DA:
P.U.R.. . '''....llCINTH R F!W:T1ON IDUE DAlli TO AVMENT DATEj
P.I.T., E.M.T. - 3/.tOF ,,., PERMONTHORFRACmoN
s, & U. . 314 OF ,.,. PER MONTH OR FRACT10N
A. T.T. - IlI% PIA ANNUM
INH&EST. -""PfiRANNUM
L.F.T., F.U.T. -1"" PlRt.lONTH OR FRACTION
M.C.R.T. - '''''PlAMONJloIOAFRACnON
O.F.T. .1,"" PERAPH.toot
For all taxes that are originally due and payable on and after Janullly 1, 1982,
the PA Department of Revsnue will calouIate dally Intarest on all tax
deficlencies using an annual interest rate that will vary from calender year.
Interest is calculated on a deity basis at the following ratea:
DEUNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
111/82 THRU 12131182 20% .000S48
111/83 THRU 12131/83 '''''' .000438
111184 THRU 12131/84 11% .000301
1/1185 THRU 12131185 13'% .000_
1/1188 THRU 12/31188 10% .000274
1/1187 THRU 12131187 8% .000147
111188 THRU 12131111 11% .0D0201
111112 THRU 12131112 i% .000847
"'11:I THRU 12131194 7% .000112
llf"" 1'HRU lM11t8 "" .~,"7
1/118' THRU 12r.ltlll 7% .000_
1/1100 THRU 12131100 8% .000121'
111101 THRU 12131101 9% .000847
""02 THRU 12131102 .",. .000'84
l/H03'11iRLJ 121a1lO3 S% .000137
1I1104lliRU 1~'104 ..,. .000110
1111'05 'nfRU 121t1105 ~ ;OOOt31
1/1101 THRU 12131101 7% .000112
---Taxes that become delinquem on or before December 31, 1981 will remain
a constant Interest rate until the delinquent balance Is peid off.
---Taxes that become delinquem on or after January 1, 1982 are SUbJect to a
variable Interest that changes each calendar Y8!1'.
...Interes: ~= edas.E' ...:
INTE .. .t.UUNlWDIXUMIIE.1I0FIllA.. YS
1l'lMII'IRII...........