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HomeMy WebLinkAbout03-0053REVK-159 (8-01) REVOOOK9 BUREAU OF COMPLIANCE DEPT. 290948 HARRISBURG, PA 17128-0948 P ,L- PV I I ?? • dJ C?Z 1 `FA I Icnnyl33 a79 . CARLISLE SPORTS 1101 LINDHAM CT MECHANICSBURG PA To the Prothonotary monweath ofPennsylvania, of said court: he a is herewith Pursuant trato the law of the nsmitted a certified copy of a lien to be entered of record in your county. 2 TAX TYPE ACCOUNT ID 3 TAX 4 5 6 BE ND TAX PERIOD EVENT NUMBER 7 TAX TOTAL SALES 81357011 04-01-02 END DUE DUE SALES 81357011 05-01-02 04-30-02 580.08 05-31-02 1 804.61 0.05 63.31 TOTAL: 580.13 867.92 FILING FEE(S): 14.00 C'7 T I"; " .' C ( . INTEREST COMPUTATION DATE: 01-01-03 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. SECRETARY OF`PfEVENUE December 22, 2002 (OR AUTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN 32< . 03 - S3 ? -; f l , COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EMPORIUM INC EIN: 25-1694369/000 APT 704 Notice Date: December 22, 2002 17055-5425 Notice Number: 607-069-302-121-7 COMMONWEALTH OF PENNSYLVANIA VS CARLISLE SPORTS EMPORIUM INC NOTICE OF TAX LIEN day of filed this at M. TENS 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 Withholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens rRealty Tranfer Tax arise uner Section , 72 PSSSecton 8112-Caas amended. 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 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (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 2485 - 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. 9815). LIEN FOR TAXES PENALTIES AND INTEREST GENERAL INFORMATION: Gorooration Tax Liens provided under the Fiscal Code arise at the time of chises settlement ssessmeht) areurtherliens Thehfilingnof a Notice of iewiitthta real and personal, ` county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. i H ritann.a Tax Liens are liens on real estate which continue until tax is paid. esn ra. Per n I In om Tax Em to er ^Jithholdirl Tax Realty Tran fkr_TWax and i Fuels Tax Fuel U e ^ a, Motorbus Tax liens are liens upon the franchises as we 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. Arc 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, 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 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 sub equent u Thal sale or nwelitt? h with which the property may be charged. 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. 1015, No. 138. Qal EASE 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 thereof; or C2orpthe oraton i1T hes is computed after a liens paid. EXCEPTION: Internet on SETT -MENT nF 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 1. B.L?, NG R G.A., ST. - 6% PER ANNUM DUE DATE TO .E., G.P., M .I. - 6% PER ANNUM (DUE DATETO PAYMENTT DATE) P.U.R.. - 1% PERMONTH OR FRACTION (DUE DATETO PAYMENT DATE) -3/4 OF 1% PER MONTH OR FRACTION P.I.T., E.M.T. . 314 OF 1% PER MONTH OR FRACTION S. U. - 8% PER ANNUM R.T. T. . 6% PER ANNUM INH & EST. . 1% PER MONTH OR FRACTION L.F.T., F.U.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 calculate daily interest on all tax deficiencies is calculated on a daily interest basis at the following rates: an annual calendar year. Interest DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/62 THRU 12/31/62 20% 16% .000548 .000438 1/1/83 THRU 12/31183 11% .000301 1 /1 /84 THRU 12131184 13% .000356 111/85 THRU 12131185 10% .000274 1/1186 THRU 12/31186 9% .000247 111/87 THRU 12131187 11% .000301 111 BB THRU 12/31/91 .000247 1/1/92 THRU 12/31/92 7% .000192 1/1193 THRU 12/31194 9% .000247 1/1/95 THRU 12131198 7% .000192 111/99 THRU 12/31199 8% .000219 111100 THRU 12131/00 9% .000247 111/01 THRU 12/31101 U 12/31/02 69/ .000164 111/02 THR ---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 DELINQUENT) X (DAILY INTEREST FACTOR) ER OF DAYS Lfia9at FIRST AMERICAN T17"E ISU'° A'`•I-E Co. TWO PENN CENTER PLAZA, SUITE 1910 PHILADELPHIA, PA 19102 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA Plaintiff No. 2003-00053 Filed: 1/6/03 Amount: $867.92 CARLISLE SPORTS EMPORIUM, INC Defendant 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. RESPECTFULLY SUBMITTED: TOM CORBETT ATTORNEY GENERAL BY \ LO-AX9, Valerie Barbin McMahon #055293 Sr. Deputy Attorney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor - Strawberry Square Harrisburg, PA 17120 Telephone: (717) 787-4658 DATED: /jylwsr X30 ?U/Q tFW PAP rF `w5/(a1tW115- ll a3979g