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HomeMy WebLinkAbout00-04764 " ~, .~ " t. .... ,. ""'.w',l ';11:1' COMMONWEALTH OF PENNSYLVANIA: IN THE COURT OF COMMON PLEAS DEPARTMENT OF REVENUE : CUMBERLAND COUNTY, PENNA. Plaintiff v. LTD ASSOCIATES, INC. 313 SOUTH MARKET STREET MECHANICSBURG, P A 17055-6325 Defendant : No: 00 - 4764 CIVIL : Notice Date: June 20, 2000 : Amount: $23,904.18 : License # 25-1759817 ORDER TO SATISFY TO THE :PROTHONOTARY: Y o~ are hereby authorized and directed to satisfy the lien and judgment, as above captioned~ upon payment of your costs only by Defendant. I Date: Ap~il 25, 2002 BY Stephen L. BrandWe -#034198 Chief Deputy Attorney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Strawberry Square Harrisburg, P A 17120 Telephone: (717) 787-9045 *~"'"""'-"'1iilll<ti.'~M-~~~ff-_i8W$f.;.-'O~jf,I",\,,~.%!!i#:l'f'Hi!!imrti'Wil@!"~,"'li:<M!-~:'4iiill,i!i!i~~'~lW}t~~';*,f~;;-i:h,,~"!\ti&itbfl\i)ill1i\jWlt'-~~$*~~~~!!'ll@_,*.'!lo;jM~~am~mNi~p,~jOt!$i'l~ ,.~ ',_ _"W o C :t:- ~gF( z:~( 21:; 0--.:" !~k :S ~, _.~. '.' ,~-- ~, -,"" ", ,~. "- {:::t r",J :1:: :;;;;:;0 -<. ." ~ AI I , . .~ t C'} -;l '- ,~, ..--1 ~- 5) --< '" .' ,.J ~ ". .,;.;.,I...io. ~l'~ ' ~ "",_.' . , COMMONWEALTH OF. - PENNSYLVANIA -:t1 tb -1f1 (il.l:l.. -;r- DEPARTMEN'""OF ReVENUE "IIIf II. ':.:.~ ," t. .... :".~: i: COURT OF COUMON PLEASOF' . ~COUNTY_ ~_. . ..',..:"1' EIll 1(>.'''''''7ClOO _011Io_._ -- ...,.,..-." I 1(11 .. ".._....., 011 .. ""'"' ,.......... _1..... _ .. C4tn _ ._ Of P.... ~T" 1.J:... .... ,........ w.-l,Un.., ..~...... ....,.-........---..-- 'I 1 \iCnl_ ___COPY OF UBI --- . 1 p. . ",--. -""-- 1lEPr_ ..,-~IJIIP,PA,7UHMJ " LTD ASSOCIATES INC 515 S NARKET ST MECHANICSBURG PA 17055-6525 :;: , 2 3 . , 6 , t TAX TYPE ACCOUNT to TAX TAX EVEN' TAX ~... PEAlOll PEIIIOD ; llIlllIBell OUE Bear. PtO # '. SALES _27 070111.'7 OIl..," . ~U"U. I UIl SALES 8038IIU7 '0.0"'7 t~.3f'l7 I 4110 ! 1it ,. SALES .t03oll2a 7 0400'-11 QlI.:IO.. , "H' I.... " . 8ALEll 80388227 07.0". lit..... . U44" ii-I' 8ALEll ~UJ ,0.0,-11 ".3,.\18 I 1~1IO U~"'I TOtAL 'om <<I .... .- " , ....tGJfEtS, i'" t ~ " INTEREST COMPI1lATION DATE, Q6.3C).GO T'" undtlligned.'Ilo Ile<n1Iuy of Revw..... (or 11I........- ___I ol.... Qoi..... -"lilt "'.....'1..... _........ . _ -_ ,",pvol. Ife1l qolMl........_.....,., tOr ~.TAX, INTlAES'I.ADQlTQI&OII>ElVAL f!li_..... _ ___.....,. afterclem8lldlo,pa="=,, -""llIId n......0'I_""lllIil TAll. lIITfllEST.IlQllITQI& 01 PEIW. Tll!S ........ _..... ~of. _..~~.___.or_.."'__'" ;. , ' ~a.. "=,, SECRETARY E~UE (OR AUTHORIZED D LEGATEl ttk. _110, l!OOO DAle 0' PART 2. TO BE RETURNED TO THE DEPAIlTUENT OF I!E\lENUIi ;, :\' .r;; , ., g BEST AVAILABLE - MICRO COpy . , ~' ~ " "'~ ] "'~ I" ....1lI. --ft&llM.' _rl~ _ ~ _. ~'~~~U.'~l . ~1MiiIIIl '-,",--'- .. - ~0~ '-"'~ r -, ~ t ~ t3' ~ U'\ ........ G \ J c::' T ~"~ (') c ;.?' q) f~f~ 0';; ~ ~~S:- .,;~' -z "'- L I f . , ''9 C,J 1'0 ?~ o -,-, :"i~ :7:1 ~s f:j I- ' I' ) ~..L; :~~ :~O:;:'() (_-;,-;11 ?-~ ..0 -< -~ I C,,) ~ ~. -,'-.1- <' .~ <". ........., ':_-,,:1 REVK-159 (9-95) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURO, PA 17128.0946 ~q, 66 tv CKJr1ft39 Lf R~ 16()(P or LTD ASSOCIATES INC 313 S MARKET ST MECHANICSBURG PA 17055-6325 CERTIFIED COpy OF LIEN ~'Lr~,"", , ~ n 1-/j_t'1:"j:'lf"\':o t'V.' _ '" ,0. 'J~ ""J \..If"" ~ r-,r,.-~ r,")~,)T!-",'ri\!;"',T4Rv <_'0 "-..Ilj "II COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 00 JUL - 5 AI1 8: I Q v CUMBEHLAf'~D COUN1Y PENNSYLVAMA EIN: 25-17598171000 Notice Date: June 20, 2000 Notice Number: 957-314-400-061-5 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 SALES S03SS227 07-01-97 09-30-97 1 0,00 3,363.7S SALES S03SS227 10-01-97 12-31-97 1 0,00 329.16 SALES S03SS227 04-01-9S 06-30-9S 1 332,41 4,529,12 SALES S03S8227 07-01-9S 09-30-98 1 7,744,39 12,063,66 SALES S03S8227 10-01-98 12-31-9S 1 2,355.60 3,61S.43 . TOTAL: 10,432.40 23,904,15 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 06-30-00 I 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 property, real, personal, or both, as the case may be. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) June 20, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ..~~~ 1i1~"'-''''''~ ~"i'li~k,i;;,w.i",,",,';'~i&.W~i"!I'liMIi!~fM'~.tg,il1liQ:.;;041ji4E~,%w.,ilo~lliJi5iffil!n-'i$""a~~~lliilrl.Mi!iil",~~'If"""'~Ilt','!!.ill;l '~""~-.., 0lJ J.!ll~~~~ ~ ~,':' Ii " I ! COMMONWEALTH OF PENNSYLVANIA VS L TO ASSOCIATES INC NOTICE OF TAX LIEN filedlhis day of 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 Emplo:(er 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 SI~ction 1112-C of the Tax Reform Code of 1971, 72P.8, Section SI12-C, asarnended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.8. 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.8, 9615), Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 19S2, Act of December 13, 19S2, P.L. 10S6, No, 225 Section 1 et. seq., 72 PA. C.S,A, Section 1701 et. seq, (For decendants wnh date of death prior to December 13, 1982, liens arisEI under the Inheritance and Estate Tax Act 011961,72 P.S. Section 24S5 - 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 for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C,S, 9S15), LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens: provided under the Fiscal Code arise at the time of settlement (assessmel1t) 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 i!3 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 estatEl which continue until tax is paid. Personal, Income Tax Emolover Withholdincl Tax Realtv Transfer Tax Sales and Use Tax. Liquid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens ar~ liens upon the franchises as well 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 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, .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 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 subsequent judicial' sale or liability with which the property may be charged. EXCEPTION: The Commonweallh 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, P.L.l015, 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,respect,kl any tax if: (1.) ti:1e liability IS satisfied, satisfaction consisting of payment of the anJQunt assessed together with arr interest and costs in respect thereof; or (2) the liability 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 paymeht 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 fallowing rates. C.S., F.F., C.L., C.N.1. .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. - 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. .314 OF 1% PER MONTH OR FRACTION S. & U. .314 OF 1% PER MONTH OR FRACTION R.T.r. .6<'/0 PER ANNUM INH & EST. - 6<'/0 PER ANNUM LF.T., EU.T. .1% PER MONTH OR FRACTION M.C.R.T. .1% PER MONTH OR FRACTION O.F.T. . 1S"k 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: DEUNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111/82 THRU 121S1I132 20% .000548 111/83 THRU 12/S1/$3 16% .000438 111184 THRU 12/31184 11% .000301 1I1185THRU 12/31/135 13% .000356 1f1l86THRU 12/31/136 1C,% .000274 1I1I87THRU 12/311$7 9% .-000247 1I1188THRU 12/31/91 11% .000301 111192 THRU 12/31/92 9% .000247 1I1193THRU 12/31/94 7% .000192 111195 THRU 12/31/98 9% .000247 1I1199THRU 12131199 7% .000192 111100 THRU 12/s1/00 8% .000219 mTaxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. m Taxes that become delinquent on or after January 1, 1982 are subject to a variable intere~1 that changes each calendar year. mlnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) .