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Home My WebLink About06-4926 REVK.t59 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 ftJ... P-1t B /,/, cnJ CJ<. ;1 'J~/1 fG...-, j i )..ol CERTIFIED COPY OF UEN 1\..0. I' c.. '-/ q:2.(. c.~:- ..;..( T.t-c-- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA B K BUILDERS 424 MAPLE HILL AVE SHIPPENSBURG PA 17257-8911 EIN: 23-2580559/000 Notice Date: August 14, 2006 Notice Number: 687-046-206-080-9 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 14890594 04-01-05 06-30-05 1 0.00 33.72 EMPL 14890594 10-01-05 12-31-05 1 644.81 904.53 TOTAL: 644.81 938.25 FILING FEE(S): 14.00 (") "'" = ~ C = ~ "" "L1C" ;no :r ITlr-i.' c L~ ::c en nl:!J z~ r- 'f N -om .' :u? -<' W r.::::t ()(-, <:- ~T.! -T, ~~? " f';'- -" :: "';0 '-:? Om Z -..... =< Ul 55 0-. -< INTEREST COMPUTATION DATE: 08-24-06 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, oel1lfies 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 peyment 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 taxpaya~s property, real, personal, or both, as the case may be. August 14, 2006 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS B K BUILDERS NOTICE OF TAX 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. Sectlon 1404, as amended. Liens for Personal 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 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 of the Liquid Fuels Tax Act, 72 P .S. Sectlon 2611-M, as amended. Uens for Fuel 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). Uans 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 Sectlon 1 st. seq., 72 PA. C.S.A. Sectlon 1701 et. seq. (For decendanls with date of death prior to December 13, 1982,liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485-101 st. seq.). Uens 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 of 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: Corooration Tax Liens provided under tha Fiscal Code arise at the time of setIIament (assessment) and are liens upon the franchises and property, both real and pereonal, with no further notice The flling 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. Inh&ritanc& Tax lianA are liens on real estate which continue until tax is paid. PersonallncomA Tax EmDlov9r WithhDldino Tax Raaitv Transf&r Tax SalAS and USA Tax Liauid Fuels Tax FuAl USA Tax MotorCarriera Road Tax and Motootlus Tax liens are liens upon the franchlees as well as real and pereonal property of taxpayers, but only after \hey 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, 01' marchandlse regularty uaed In the ordinary course of business of \he taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notioe of lien shall be filed: (a) In the case of Real Property, in \he omce of \he Prothonotary of \he county In which the property subject to the lien Is sI1u_ and (b) In \he case of Personal Property, whether tangible or intangible, in \he office of the Prothonotary of \he county in which the property subject to lien Is sI1uated. . AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE, According to the Fiscal Coda, the Notice of Lien is automatically revived and does not require ret!11ng of the Notice by the Commonwealth. Any Notice of Uen 1IIed by tile commonwealth shall have priority to, and be paid In fuK, ~ any other~. ~t, claim, lien, or estate is satiafled from a aubaeauent ludJcIaI aaIe or'lialilillv with which the propeli\' may be charged. ~IO~ The Commonweafth does not maintain pnority of tax liens over any ex!!dln\l mortg"ll!!~ or liens which are properly recorded at tIle1lme that the tax lien IS filed. ll.I;I;.; Act of December 12,1994, P.L 1015, No. 138. RELEASE OF LIEN SUbJect to such regulation as the Secretary or his delegate may prescribe, the Secretary or his dalegete may lsaue a certJficate of release of any lien impoaed with respect to any tax If: (1) the liabHity Is sallefied, satIafaction consisllng of payment of the anIOOI'll ~t-l". fOl1etI\tr wiIIl all InlerllSlllrid 008ts In reepect thereat, or (2) the liability has become legally unenforceable. EXCEPTlQtt Interest on COrporatklil Taxe. i.:computed,aftitr . lien is paid. SETTllCU&:NT OF ACCOUNT The "Total" column (Column 7) for eechtypa of tax lla!ed on this Notice of Lien comprises the ball11108 of Tax Due (Column 6) plus assessed addltiona and/or penallie., and alnl8lld, end 1IOCIU8d. inIIlreet up to the Interest Obll1PlJl8tion date on the face of this notlce. If payment orselllement of aooount I. made after the Interest computation date, the peyment must include the Ilen ftllng coets and accrued Interest from the interest compulll1lon datelllend1hrough \he payment date. For any delinquent taxe. due on or before December 31, 1981, interest is impoaed at the following rate.. C.S., F.F.. C.L., C.N.1. - 8% PERANWM ~UE DATE TO PAYMENT OA:~ Col., G.A., CA., S.T. .8% PEFlAt<NJM DUE DATETO PAYMENT DA: B.L, N.E., G.P., M.J. -lJ'IY.PlRANfUM DUEDATETOPAYMENTDA: P.U.R.. - 1% PlRMONTH FRACTION (DUE DATE TO AYMENT DATE) P.I.T., E.M.T. .314 OF '" PERMONTMOR FRACTlON s. . U. - 314 OF t% PER MONTH OR FRACTION R.T.T. - n. PERANoIUM INH . EST. - .,... PER.....UM L.F.T., F.U.T. - 1% PEA MONTH OR FRACTION M.C.R.T. - 1% PliFlMONTH OR FRACTION O.F.T. -18% PER.fHtIllM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will caIoulate dally Interest on all tax deficlencle. using an annual interest rate that will vary from calendar year. Interest is calculated on a daily baaI. at \he following rates: DELINQUENT DATE INTEREST RATE CAllY INTEREST FACTOR 1/1/82 THRU 12131182 20% .000&48 111183 THRU 12131183 18% .000438 1/1/84 THRU 12131/84 11% .000301 111185 THRU 12131185 13% .000358 1/1/88 THRU 12131188 10% .000274 1I1181THRU 12131181 9% .000241 1/1188THRU121311i1 11% .000301 1I1112THRU 12/311i2 9% .000241 1/1113 THRU 12131114 7% .000112 1/1/85 THRU 12131118 9% .000241 1/1181 THRU,1f13'W1 7% .0001. 111/00 THRU 12131/00 8% .000211 1/1/01 THRU 12/'31/01 9% .000241 1/1102 THRU 12/31102 e% .000184 1/1103THRU 1Ml1103 ",. .000131 111104 THRU 12131104 04% .000110 1/1105 THFlU 12121105 S% .000131 1/1108 THRU 121ft1Ol 7% .0001. ... Taxes that become delinquent on or before December 31, 1981 will remain a constant Interest rata until \he delinquent balance is paid off. ...Taxes that become delinquent on or after January 1, 1982 are SUbJect to a variable Interest that changea each celendar year. ...Interest is celculated 'J1I.lt.~, INTE~~"r~="'E~OFDAYS