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Home My WebLink About00-04760 REVK.159 (9-95) REVOOOK9 COMMONWEALTH OF PENNSYL V ANI# 00 - '-f 7 &0 DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 ($ 9,t70 tD CK# qr;3CJQ wq~Q(o CERTIFIED COPY OF LIEN OF FiLED.O,CFICE " :! -"~\"" Y'~~ ~ ~" , .-ui,VJiA8Y COURTEOUS RENTAWS INC 50 MARKET ST LEMOYNE PA 1704~-1654 COURT OF COMMON PLEAS OFQO JUl -5 AI; 8' 17 CUMBERLAND COUNTY - , . PENNSYLVANIA ' CD. UMbEHi.AND COUNTY PENNSYLVANiA EIN: 23-24034S1/000 Notice Date: June 20, 2000 Notice Number: 957-51S-S00-061-5 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 2 ! 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 14311468 07-01-99 09-30'99 1 6,941.82 10,075,21 , TOTAL: 6,941.S2 10,075,21 .. FILING FEE(S): 9,00 INTEREST COMPUT~TION DATE: 06-30-00 , The undersigned, the~ecretarY of Rev.enue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against t e above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENAL TIES therein due from such taxpayer and which, after demand for pay'" nt thereof, remains unpaid, The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pe :nsylvania upon the taxpayer's property, real, personal, or both, as the case may be. I ~a... '='~~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) June 20, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ~~~""-,,>"#i!i';~lijj,;,;Ij!,~..iWj~~jji~~~.ltflfla~';1'~;<;~"'ij<i;!,'ill~:<i_~~~lill!ow.~_~~~1lii!i!iIll~ @l~~~'t:' 'Q~ -1 ~"iIiiIIta: COMMONWEALTH OF PENNSYLVANIA VS COURTEOUS RENTALS INC NOTICE OF TAX LIEN filed this day of at m, LIENS FOR TAXES Liens for Corporation Taxes arise under Sec;tion 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.8. Section 7345, as amended. Liens for Realty Transfer Tax arise under Sl~ction 1112-C of the Tax Reform Code of 1971,72 P.S, Section SI12-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 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 19S2, Act of December 13, 1982, PL 10S6, No, 225 Section 1 el. seq., 72 PA, C.S,A. Section 1701 el. ",'q. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S, Section 24S5-101 ,.1. 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 for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S, 9S15), LIENS FOil TAXES. PENAL TilES AND INTEREST GENERAL INFORMATION: Corporation Tax Lien~ provided under the Fiscal Code arise at the time of settlement (assessmeF'lt) 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. Personal Income Tax Employer Withholdino Tax. Realty Transfer Tax. Sales and Use Tax. Liauid F=uels Tax. Fuel Use Tax.' Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as weJJ as real and personal 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 NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Reai 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, .whet~er 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 GENERAL RUbE; 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 subsequent judicial sale or liability with which the property may be charged, EXCEPTION: The Commonweatth 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 filed. SEE: Act of December 12,1994, PL '1015, No, 13S. 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 respectjo any,tax, it: {1-) the liability--is satisfied, satisfaction-consisting of payment of the amount assessed together with all interest and costs in respe<;:t thereof; or (2) the liabiltty has become legally unenforceable, EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid, SETTLEMENT 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 Hen filing costs and accrued interest from the interest compufation 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.8., F.F., C.L., C.N.I. - 6% Pt;R ANNUM (DUE DATE TO PAYMENT DATE) C.!., G.R., CA, ST. -6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L, N.E., G.P., M.l. -6% PER ANNUM (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. &,U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. - 6% PER ANNUM L.F.T., F.U.T. - 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 all tax deficienoies 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 111182 THRU 12131182 20% .000548 11"83 THRU 12/SlIEl3 16% .000438 111184 TI-IRU 12/31/&4 tt% .O(J(JS(Jl 1/1185 THRU 121S1Ias 13'0/0 .000356 1/1186THRU 121SlIEl6 1C'% .000274 1/1/87 THRU 12/31/87 9<'k .000247 1/1/88THRU 12{S1/91 11% .000301 1/1/92 THRU 12/31/92 9% .000247 1/1/9STHRU 12{S1194 7% .000192 1/1195 THRU 121S1/98 9<'k .000247 1/1/99THRU12fS1/99 7<10 .000192 1/1/00 THRU 12fS1/00 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. ---Interest is calculated as follows: INTEREST ~ (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) '''''''=^'''''''~,,~''- . - '-"- ,,~ . , '""- ~ COMMONWEALTH OF PENNSYL VANIA : IN THE COURT OF COMMON PLEAS DEPARTMENT OF REVENUE : CUMBERLAND COUNTY, PENNA. Plaintiff v. : No: 00-4760 : Filed: 7/5/00 : Amount: $10,075.21 COURTEOUS RENTALS, INC. 50 MARKET STREET LEMOYNE, PA 17043-1654 Defendant : License # 23-2403481 ORDER TO SATISFY TO THE PROTHONOTARY: Yon 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 B3~ 611~ 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 . - ~ "'~"'J:;: :lli!'-__''''''~c''''' - ~'. "'~~'~ . .".... ..' RSVKol5t(M5}fASYooOlCtl --------~OMMONWEALTH~;~~~~Sy~V~~~*OC~-47(pO~-",' , , ',' .,' " DEPARTMENT OF REVENUE , . '.. " BUJU:AU Of: COMPUANCE D&PT ...... MAARIS8lJRQ. PA 11128-41M6 CERTIFIED COPY OF UEN . -[ ";-,lilY COURT OF COMMON PLEAS 0,,",(. "'! _ CUMBERLAND COUNTY, '';'J ".. ~ PENNSYlVANIA g: l~)' 17 "~,I . COURTEOUS RENTALS INC 50 MARKET ST LEMOYNE PA 17043-1654 CU\l;~~;',.J "._ ,)..:,:.;j-..ffi' PENNSY'L\'~\!iA EIN: 23.2403481K1OO Nobce Date: June 20, 2000 Notice Number: 957-518-800-061-5 To the Prothonotary of said court: Pursuan1 10 the &aWl of the Commonwealth of Pennsylvania, there Is herewith transmilf8d a certified copy of a lien to be enlefed of rucord in your county 1 2 3 4 5 . 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPl 14311468 07.0'.99 09.30.99 6.941.82 10,07621 TOTAL: 6.941.82 10,076.21 FILING FEElS): 8.00 INTEREST COMPUTATION OATE. 06,30-00 The undeIsigned. the Secretary of Revenue (or an author'iZed delegate) of the Commonwealth of Pennsylvania. certifies this to be a true and correct copy of a tien against the aboV8 named taxpayer lor unpaid TAX, INTEREST. ADDITIONS or PENALTIES therein due from such taxpeyer and which, after demand lor payment,lhereof, remains unpaid. The amount of such unpaid T AX. INTEREST. ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pe~"ia upon the 1axpayer's property. real. personal. or both. as the case may be. June 20. 2000 DATE PART 2 - TO BE RETURNEO TO THE OEPARTMENT OF REVENUE BEST AVAILABLE - MICRO COPY ;- -;;,;.,' 'f ~iIIIIJI!!l!Ii!l~!,;!l">~",""'-I':l~ii~*'A"~.flil"'H,"!!,,"""Ji.~JIl,,,;C'i;,,{';:.iliJii',-: '''diilSci~",'RMlI-Jj;W~~"..~Mi~ili\tjIl:l!!l5N\lIII;!i'''--- m~iili. !iiI~ll!:!ili-":-~ ~, "'~~ ........... -., ..' . -(q 0 '" (:) C "" 0 ?0 = -n 0" .r- -~ .""- ~ -VIr C- -.... ~ [~lr::__': ):p. ::r: ;"" m:::O V? 2~t~ r- -om 0--::,,::';'- :00 ~ ,,~ () ~~,: N " I '-:0 =y:!,; f' V'l ~ L1 O:D ~?"f ,; =::: '" ~~~ --""C) W - Om " ,,~ :::: """ -< co- a "---c-. .......... -<:: co =< r }, :t.... t 1-- ,