The URL can be used to link to this page

Home My WebLink About02-5025REVK-159 (8-01) REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 V C(_ M/_.w Y y.0) ek- o P" /3oGGb/ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE PENBROOK AUTO REPAIR INC 8011 PAXTON ST HARRISBURG PA 17111-5430 Y/A' -OZ S"O25'? a T- CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1720265/000 Notice Date: September 30, 2002 Notice Number: 781-034-602-092-5 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 TAX TYPE 2 ACCOUNT ID 3 TAX 4 5 6 7 PERIOD TAX PERIOD EVENT NUMBER TAX TOTAL N BEGIEGI END DUE DUE EMPL 18099309 1 1 12-31-01 : ES 22332154 02-01-02 1 957.70 1,632.42 ES 22332154 04-01-02 04-30-02 1 0.00 160.86 1 0.00 145.47 TOTAL: 957.70 1,938.75 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 10-10-02 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, cert ifies this to be a true and correct copy of alien 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 property, real, personal, or both, as the case may be. SECRETARYO VEND September 30, 2002 (OR AUTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS PENBROOK AUTO REPAIR INC NOTICE OF TAX LIEN day of filed this 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 Personal Income Tax and Employer of 1971, 72 PS9SeTax ctionri 7345, under Section 345 of the Tax Reform Code as amended. Liens rRealty Tranfer Tax arise under Section ,, 72 P.SS Section 8112-C, as amended 12 C of the Tax Reform Code of 1971 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 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 at. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants with date of death pr6 to Deco bar S13, 1982 lienrise ection 2485 5101 etnser )he Inheritance and Estate e t 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 for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). cc owNef 71ES AND INTEREST UENS GENERAL INFORMATION: T'orooratio? n Tex Liens 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 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. Inheritance Tax Liens are liens on real estate which continue until tax is paid. pgL ro T to r \ ithholdin0 Tax Realri Transfer Tax Sales T 1 n Fuels T T Motor Garners Road Tax and H Motorbus Tax liens are (lens upon the franchises as well as real and property of taxpayers, but only after 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 MIKE FORM PLACE OF FILING: The notice of lien shall be filed: (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. AUT06 ATIG I "I F NOTICE AND PRIORITY OF NOTIC)= GrNFRAL RULE According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed 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 suG seequentjudicial Thasale or lnweaty h with which the property may be charged. E does not maintain priority of tax liens over any existing mortgages or of December properly recorded at the time that the tax lien is filed. SEE: r 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 delegate may issue a certificate 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 and costs in respect FxnFPTION: thereof; t on Corpothe ration liability has is computed after a lien unenforceable. s . me EME-K 9F 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 accrued 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% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. _ 1% PEA MANNUM ONTH (DUE DATE TO FRACTION (DUE DATE TDAT O PAYMENT DATE) P.R.. . 314 OF 1% PER MONTH OR FRACTION PS. E.M.T. . 3/4 OF 1% PER MONTH OR FRACTION 5. a U. . 6% PER ANNUM R.T.T. . 6% PER ANNUM INN a EST. . 1% PER MONTH OR FRACTION L.F.T.. F.U.T. . 1% PER MONTH OR FRACTION O.F.T. - 16% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR .900546 1/1/82 THRU 12/31/92 20% 16% .000438 111/63 THRU 12/31183 11% .000301 1/1184 THRU 12131/84 13% .000356 111185 THRU 12/31/85 10% ,000274 111/96 THRU 12131/86 9% ,000247 1/1187 THRU 12131/87 11% .000301 1/1/66 THRU 1231191 ,000247 111192 THRU 12131182 7% .000192 111/93 THRU 12/31/94 9% .000247 1/1/95 THRU 12131/98 .000192 111198 THRU 12131/99 8% .009219 111100 THRU 12/31100 9% ,000247 111101 THRU 12131/01 6% .000164 1 /1102 THRU 12131102 ---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: INTEDELINQREST = (BALANCE OF TAX UNPAID) X (DAILY INTEREST FACTOR) ER OF DAYS REVK 300 (8-01) REVOOKIO BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. PENBROOK AUTO 8011 PAXTON ST HARRISBURG PA REPAIR INC AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 17111-5430 DOCKET NUMBER: 02-5025 DATE FILED: October 16, 2002 EIN: 25-1720265/000 NOTICE NUMBER: 271-105-105-020-8 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department 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 08 day of February, 2005. A-L-an e. a 4 Gregory C. Fajt Secretary of Revenue Keith J. Richardson Director, Bureau of Compliance -. n C*l 1 c C c a pZ Q U LL 4 J J 7 ? (n ft t- W ?- Z w a N CL Z ZW a W? 2 a °l ? LL o > ?? ct o w a o 0 Z a 0Z ° z¢ CL- OQ gp a U Ct =m U Z? -U