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Home My WebLink About00-02788 - &2000 - J.7-ffC({ clvd COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ~lli1; REVK-159 (9-95) R~OOOK9 BUREAU OF COMpLIANCE DEPT. 280946 $9,RoDG'pf)B'O"6 eft ~ 555c:} RtF q~(B CERTIFIED COPY OF LIEN COURTEOUS RENTALS INC 50 MARKET ST LEMOYNE PA 17043-1654 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, 0 0 <;;:i PENNSYLVANIA ~ ~ :;:J ;:g-rii ~ . ;,' :n If-tfTt -< I' ~ ~~ I =?\? SQz: .t:"" S6 \< 0 -0 :I::t\ :2 - ::x a- To the Prothonotary of said court: ~ant eso the i3~ of the Commonwealth of Pennsylvanra, there is:tre;ith tmnsm~ a certified copy of a hen to be entered of record in your nty. \'::) +" EIN: 23-2403481/000 Notice Date: April 30, 2000 Notice Number: 853-160-000.042-5 1 2 3 4 5 6 7 TAX TYPE . ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 14311468 04-01-99 06.30-99 1 3,482,35 5,946,75 TOTAL: 3,482,35 5,946,75 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 05-10.00 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named laxpayerfor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand lor payment therael, remains unpaid, The amount at such unpaid TAX, INTEREST, ADDITIONS or PENALTIES Is a lien in favor 01 the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) April 30, 2000 DATE PART 1 - TO BE RETAINED BY RECORDiNG OFFICE li!iw"~!Ii~~Wlii~jil;lijlIDilj~~~~~~~J~~li~~I~iJJJ~i~l"j~IWW~~i~~~~Bi "-,~-.~_.-i",,~" COMMONWEALTH OF PENNSYLVANIA VS COURTEOUS RENTALS INC NOTICE OFTAX LIEN filed this day of at m, LIENS FOR T J\1{ES Liens for Corporation Taxes arise under Sec:tion 1401 of t,he Fisc::al'CQde, 72 P .8. Section 1404, as amended. Liens for- Personal Income Tax and Employer Withholding Tax 'ari~Si under Section 345 of the Tax Reform Code of 1971,72, -P,S. Section 7345, as amended, Liens for Realty Transfer Tax arise under S$ctiori 1112.C of the T ~x 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. Sectipn 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 01 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 el. seq., 72 PA. C.S.A. Section 1701 el. Slilq. (For decendants wnh dale of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S, Section 2485 - 101 et. seq,). . Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and PubHe- Transportation Assistance f:und 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, (76 PA C,S, 9815). LIENS FOR TAXES. PENAL TIFS AND INTEREST GENERAL INFORMATION: Corporation Tax 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 ,8 requisite, and the Hen 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. Personal lneome' Tax. EmploverWithholdino Tax."RealtyTransfer Tax Sales and Use Tax Li(]uid _Fuels, Tax, Fuel, Use Tax Mmtor Carr.iers Road Tax and Motorbus Tax Iien$ are liens upon the ,franchi$s as'weU as real and .personal property of taxpayers, but only after they have been entered and dockefed of record by the Prothonotary of the county wh$re 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. - ~~i .'1 I' ,I ~I [:1 'I li PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shail be filed: . (a) In,the case of Real Property, in the office of the I?rothono~ry of the cour:tty'in which'the property subject to th~ lien is situated ~nd (b) in the case of Person~l Property;whether langible or intangibie, In Iheoffice oflhe Prothonotary of the county in which the property subject to lien is situated, AUTOMATIC REVIVAl! OFNO,!,ICE AND PRIORITY OF NOTICE GENERAL RULE: Accordi~g to the Fiscal Code; the Nofice 01 Lien is automatically revived and does not: require refiling ,_of 't~e: Notice by the Commonwealth, Any Notice, 01 Lien (i1ed .by Ihe Cllmmqnwealth shall have priority to, and be paid inluil: before 'any other obligation, judgement, claim, lien, or estate is satisfied t~om a sub~quent judicial sale or liability with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is Iiled, SEE: 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 delegate may issue a certificate, of release: of any lien imposed with respect to any tax-if: (1) 'the -,liability is satisfie,d, satisfaction consisting of payment of the amount.~s,sed together with all interest and costs in ,respect thereof; or (2) the Iiabilny has become legaily unenforceable. EXCEPTION: Interest on Corporation Taxes is computed atter a Hen is paid. SETTLEMENT',OF ACCOUNT The "Tofal" column (Column 7) for each type oftax iisted onthis Notice of Lien comprises,the balance of Ta~ Due (Co!umn 6) plus asse~ed additions and/or penalties, and assessed and' accrued interest up to the interest computation date on the face of this notice. If payment or settlem9!nt 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., EF., C.L, C.N.!. ~ 6% P:ER ANNUM, (DUE DATE TO PAYMENT DATE) C.I., G.R., CA, S.T. .6% PERMlNUM (PUE DATE TO PAYMENT DATE) S.L, N.E., G.P., M.I. -6% p'ERANNUM'(DUE DATE TO PAYMENT DATE) P.U.R.. .1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. -3/4 Of 1% PER MONTH OR FRACTION S. 8, U. ~ 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH 8, EST. - 6% PER ANNUM LF.T" F.UT - 1% PER MONTH OR FRACTION M.C.R.T. .1% PER MONTH OR FRACTION OFT. -18% 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 aU 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 1/1/82 THRU 12131/82 20% .000548 1/1133 THRU 12131133 16% .000438 1/1/84 THRU 12131/84 11% .000301 1/1/85 THRU 12131185 13% .000356 1/1136 THRU 12131186 10% .000274 1/1187_ THRU 12131187 9% .000247 1/1/88 THRU 12131/91 11% .000301 1/1/92 THRU 12131/92 9% .000247 1/1/93 THRU 12131/94 7% .000192 1/1/95 THRU 12131/98 9% .000247 1/1/99 THRU 12131/99 7% .000192 1/1/00 THRU 12131/00 8% .000219 --~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. mlnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) '-~'--'~~'$ lIIr"" _...~ =, -~~ ~ , COMMONWEALTH OF PENNSYLVANIA : IN THE COURT OF COMMON PLEAS DEPARTMENT OF REVENUE : CUMBERLAND COUNTY, PENNA. Plaintiff v. : No: 2000-2788 : Filed: 5/4/00 : Amount: $5,946.75 COURTEOUS RENTALS, INC. 50 MARKET STREET LEMOYNE, PA 17043-1654 Defendant : License # 23-2403481 ORDER TO SATISFY TO THE PROTHONOTARY: You are hereby authorized and directed to satisfy the lien and judgment, as above captioned, upon payment of your costs only by Defendant. D. MICHAEL FISHER ATTORNEY GENERAL BY-S\~~~ Stephen L. Brandwene #034198 Chief Deputy Attorney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Strawberry Square Harrisburg, P A 17120 Telephone: (717) 787-9045 Date: February 10, 2003 .-, ,,::;~4\ti,'~ "'" ~.~'; ,.-.\ . ';--.- "~(f(i) :...;. ,;)788- c',v:f COMMONW~L TH OF PENNSYLVANIA .a... DEPAillTMENl'OF REVENUE ,.., '~""I"ft....,.,~.... ", -"'." ._..-,-" .--.-.. . ',-"1__ .... ",.", ........ "" OOUPlWlCIl -...... NARRtSIIURG. PA 1't12841M1 CERTIFIED COPY OF UEN COURTEOUS RENTALS tNC 50 MARKET ST LEMOYNE PA 17043-1654 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY. g:5 ~ PEINEN, NSVLVANIA ~~ !! .:1 23.240341l1lll00 ;2:-< NoIIce Oat.: April 30. 2000 i'Ji ~ I NoIIC9 Number: 863-1so.ooo.()42.& -<~. - ~\.., " ~,- ::r.: To the Prothonotary of said coun5:~ ~~ to of the Commonweahh of Pennsytvania. there ~ a certified copy of a rl.n 10 b9 entered of r800rd in ~co~ 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 14311488 04-01.99 06.3().99 3,482.36 .......75 TOTAL: 3.482.36 6.948.75 FIl.ING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05-'''00 The undBl'9lgned. the Secretary of Revenll8 (or an aulhor~ delegale) of I". Commonwean" of Pennaytvanla, OInifl8S this to be a true and oorrett . _01. Jlen8galnsl1he .bowll8l!1&d 1allP8"" lor unpold TAX. INtEREST. ADDITIONS or PENAL TIESIh.,oln duo from _1up8,... and which, _ _tor_oiI_._ unpold. ThO amount 01 such unpold TAX. INTEREST . ADDITIONS 0' PENALTIES Is. non In favor 01 the CommonweaJlh of Pennsylvania upon the.taxpayer's property. real. personal. or both. as the case may'be. ~a..':l~ SECREfARY 0 VENUE (OR AUTHORI2E'D DELEGATE) April 30. 2000 DATE PART 2 . TO BE RETURNED TO THE DEPARTMENT OF REVENUE ".;:" "-"'I . ~J~;i........ .1>' , '.,'., ~_. ~'"=\..:.~,~ .. BEST AVAILABLE - MICRO COPY .._>:1 I I 1 I 1 I i '" _...,..1 ~~ '"",,,,,,", " ~"",.""""".o~ "it:lfiJlllmwii!~i1lJh~llili1.l~"~,~,&l..ti-J1I:,,,d~~!*;\ll1Wi&,~,~~<il';ji!1ili'~lli,"~~~(iI,\i!E!$~~lM.~~~"r""'~ illi9U~~J;ti;lllilJiiffiilll~ . "'1 "---, ,. ,~ c "4 ?:! (:) -lQ 0 "" ,lrt = 0 ~ ~ c: = -n ;:-.;,:~ .c- V) vt~(; <-. :r ~J2 ~D > j,111 0 Z ,- ;;?~r. , -om ......... ~ ~),"::. N 5~ ~ ~ .-" ~L~ ~~i.! lI1 " - ~-n -;0;- O~ CI) --,0 '^' ,- Om ~ ~ Z ;g r ::;:i Cl ;:0 -, 1.0 -< 1-. '.:b 0-- t " ,",., -<, -,. = ~"'~ " ,'..'.'."' '~-' ~-"" ,I - ~