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HomeMy WebLinkAbout02-2734CONSERVATZVE ENVIROHENTAL P 0 BOX 745 HECHANICSBURG PA 17055 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1760967/000 Notice Date: May 21,2002 Notice Number: 731-785-302-051-6 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 18203943 07-01-01 09-30-01 I 0.00 1,261.28 TOTAL: 0.00 1,261.28 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05-31-02 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 pmparty, real, personal, or both, as the case may be. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 21,2002 DATE REVK-~O0 (8-01) REVOOK'~O BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17125-094~ COMMONWEALTH OF PI=NNSYLVANIA DEPARTMENT OF REVENUE V. CONSERVATIVE ENVIRONENTAL P O BOX 745 NECHANICSBURG PA 17055 AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 02-2734 DATE FILED: June 5, 2002 EIN: 25-1760967/000 NOTICE NUMBER: 870-772-402-062-9 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Depaibf,ent of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note should be removed from the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 29 day of June, 2002. Larry P. Williams Secretary of Revenue Dorothy A. Totton Director, Bureau of Compliance ,.,z~ LI.I LI.I Z :::::> --0 0 ~ 0 0 0 COMMONWEALTH OF PENNSYLVANIA VS CONSERVATIVE ENVIROMENTAL NOTICE OF TAX LIEN tiled this day of Liens for Corporation Taxes adse under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens fur Personal Income Tax and Employer Wffhholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens fur Rea~ Transfer Tax arise under Section 1112-C of the Tax Refurm Code of 1971,72 P.S. Section 8112-C, as amended. Mens fur Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 261 l-M, as amended. Uens fur Fuai Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens fur Motor Carriers Road Tax adse under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens fur 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 Se~on I et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendante with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Seclion 2485 - 101 et. seq.). Liens 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 fur Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: (~gmoration Tax Liens provided under the Fiscal Code arise at the time of settlement (aseseament) and are liens upon the franchises and property, both real and personal, with no further notice. The tiling of a Notice of Lien with a county Prothonotanj is not a requisite, and the lien reroains in full furca and validity without tiling of revival until paid. ' are liens on real estate which continue until tax is paid. Personal In,me Tax. Emalovar W;thholdins Tax. Rea]tv Transfer Tax. Sales and Use Tax. Lieuid Fuels Tax. Fuel Use Tax. Motor Cardero Road Tax and M~ liens are liens upon the franchises as well as real and personal property of taxpayers, but only afar they have been entered and docketed of record by the Prothonotary of the county where such proparty is situated and shall net 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. PLACE OF THE FILING NOTICE FORM 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 property subject to the lien is situated and (b) in the case of Personal 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 PRIORITY OF NOTICE ~ According to the Fiscal Code, the Notice of Lien is autematically revived and does not require reffiieg of the Notice by the Commonwealth. Any Notice of Lien tiled by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. ~ The Commonwealth does not maintain priority of tax liens over any existing roartgagas or liens which are properly recorded at the time that the tax lien is tiled· SEE.' 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 certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, setisfactian consisting of payment of the amount assessed together with ail interest and costs in respect thereof; or (2) the liablli~ has become legally unenforceable. ~ Interest on Corporation Taxes is computad altar a lien is paid. The 'Total" column (Column 7) fur each type oftax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payroent or settlement of account is roads after the interest computation date, the payment must include the lien tiling costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or befure December 31, 1981, interest is imposed at the fullowing rates. c.s., F.F., C.L., O.N.I. - 6% PER ANNUM (DUE SATE TO PAYMENT DATE) G.I., G.P~, C.A., S.T. -6% PER ANNUM (DUE DATE TO PAYMENT DDATE} B.L., N.M., GI.P., M.I. - ~/~ PER ,NflNUM(DUE DATE TO PAYM B~IT P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYM I;~T DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION For all taxes that are originally due and payable on and after January 1,1982, the PA Depar~nant of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: ---Taxes that become delthquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance ia 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 fullows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)