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Home My WebLink About02-2274REVK-159 (8-01) REVOOOKD BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 1712B-0948 ~ io EMPTOOL CO INC 257 LOCUST POINT RD NEW KZNGSTONN PA I7072 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CER'rI D COP COURT OF COMb ON PLEAS OF CUMBERLAND CC ~UNTY, PENNSYLVANIA EIN: 23-2334569/0( Notice Date: April 20, 2 ~)02 Notice Number: 665-514-402-041-5 To the Prothonotary Commonwealth of Peru copy of a lien t~ be ente TAX PERIOD BEGIN 04-01-01 I PERIOD I NUMBER TOTAL: FILING FEE(S): INTEREST COMPUTATION DATE: 04-30-02 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylv copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES ti after demand for payment thereof, remains unpaid. The amount of such unpaid TAX INTEREST. ADDiTIO! Commonweallh of Pennsylvania upon the taxpayer's properly, rea, personal, or both~ as the cas~ may be. cZ" SECRETARY, --NUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE ,f said court: Pursuant to the laws of the ~ylvania, there is herewith transmitted a certified ~d of record in your county. 6 TAX DUE 875.91 875.91 7 TOTAL DUE 1,504.49 1,504.49 9.00 inia, certifies this to be a true and correct eraln due from such taxpayer and which, IS or PENALTIES is a lien in favor of the Apd120,2002 DATE COMMONWEALTH OF PENNSYLVANIA VS EMPTOOL CO INC NOTICE OF TAX LIEN filed this day of m. 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 Section 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 2611 -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 Carriem 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 et seq., 72 PA C S.A. Section 1701 et. seq. (For decandants with date of death prior to December 13, 1982, liens ar se under the nheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq.). Liens for State, or State and Local Sales, Use and Hotal 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 TAXES. PENALTIES AND IHTEREST GENERAL INFORMATION: ~ provided under the Fiscal Code arise at the time of settlement (assessment) 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 Prothonotary is not a requisite, and the lien remains in full force end validity without tiling of revival until paid. ~i~[3~-~Y-~ are liens on real estate which continue until tax is paid. personal Income Tax. Emolover Withholdino Tax. Realty Transfer Tax. Sales [~nd Use Tax. Liouid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but on y alter 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. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be flied: (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) n 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 PRIORITY OF NOTICE ~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require reffiing of the Notice by the Commonwealth. Any Notice of Lien tiled by the Commonwealth shall have priority to, and be paid n fo , 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 ma nta n pr ority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax en is tiled. SEE.' Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regu ation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certiticate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest a.n.d co.s?. ~in._ r,,e,.,sp~,e~,. thereof; or (2) the abi ity has become legally unenforceal:)le. J~2~:LLLU~I; Interest on Corporation Taxes is computed after a lien is paid. SETT/I=MFNT OF ACCOUNT The "Total" column (Column 7) for each type of tax 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 payment or settlement of account is made after the interest computation date, the payment must include the lien filing costs and acomed interest from 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., C.L, C.N.I. .6% p ER ANNUM (DUE DATE TO pAYMF~'T DATE) C.l,, G.R., C.A., S.T. .6% PER ANNUM (DUE DATE TO pAYMeNT DATE) B,L., N.E., G.P., M.I. . ~/~ PER ANNUM (DUE DATE TO PAYM B~IT DATE) P.U.R.. - I% PER MONTH OR FRACTION (DUE DATETO PAYMENT DATE) P.I.T,, E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 8% PER ANNUM INH & EST. - 6% PER ANNUM L.F.T., F.U.T. - I% PER MONTH OR FRACTION M.C,R.T. - 1% PER MONTH OR FRACTION O.F.T. - 18% PER ANNUM For all taxes that are originally due and payable on and after January 1,1982, the PA Department of Revenue will calculata 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: INTEREST RATE DAILY INTEREST FACTOR DELINQUENT DATE 1/1/32 THRU 12/31/82 20% .000548 1/1/83 THRU 12/31183 16% .000438 1/1/84 THRU 12/31/84 11% .000301 1/1/85 THRU 12/31/85 13% .000356 1/1/86 THRU 12/31/86 10% .000274 111/87 THRU 12/31/87 6% .000247 1/1/66 THRU 12/31/81 11% .000301 1/1/82 THRU 12/31/82 9% .000247 111103 THRU 12/31/84 7% .000132 1/1/85 THRU 12/31/90 9% .000247 111/8g THRU 12/31199 7% .000192 1/1100 THRU 12/31100 6% .00021g 111/01 THRU 12/31/81 9% .000247 111102 THRU 12/31103 6% .000154 ---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) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY REV-SOO CM AFP (3-96) ARP 41344 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V EMPTOOL CO INC 237 LOCUST POINT ROkD NEW KINGSTOWN PA 17072 COURT OF COMI CUMBERLA PENNSYLVANIA Docket Number Date Filed Class of Tax ~ON PLEAS OF ND COUNTY, NO.02-2274 CIVIL TER 5~7~2002 Account N. umber Assessment Num TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the ak acknowledges having received of the Defendant above named, full payment and satisl captioned Lien/Judgement Note, with the interest and costs thereon due it; and desire entered upon the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of saris' authorized and empowered, In the name and stead of the Plantiff, to enter full satisfac fully and effectually, to all intents and purposes, as we could were we present in pers~ doing, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of of Pennsylvania, this 25TH day of MAY, 2002 LARRYP.~ Secretary oi 3er EMPLOYER 23-2334569!000 06130101 Dye action, iction of the above that satisfaction be ction are hereby tion upon the record as )n to do so; and for so ~evenue, Commonwealth [LLIAMS Revenue TOTTON Director, Bureau, Compliance