HomeMy WebLinkAbout97-06031
No. q/o (,OJ/ Cltll Term
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court of Common Pleas
Cumbo Co.
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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il-'AEAu O~ COMPLIANCE
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>lARRIS\lU~O p~ .1lU.v....
CERTIFIED COPY OF UEN
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01- ,,",031 l<~...1
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
SMITH BROTHERS IMPORTS LTD
6493 CARLISLE PIKE
MECHANICSBURG, PA 11055-2311
EIN: 25 IS68663J\l00
Notice Oa~. October 13. 1991
NohcoNumber 143.327,497.100.8
To thl Prol/'1onola,y of laid court Pursuant to Ihl laws of 1/'1.
Commonwealth of Penn'yiva"l., Ii'll" i, hlttwlth transmltt.d I certillld
copy 01 a litn 10 be Inllr01 of record In you, counly.
$'i ,CD id~<< (\.'..:J1 h"Q33<O .<,.j 5'i?
1 2 3 4 5 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOO NUMBER DUE DUE
BEGIN END
SALES 21503784 09,01.96 09.30.96 54407 71852
SALES 21503784 12.01.96 12,31.96 348 90 452.64
TOTAL 89297 1,17136
FILING FEElS): 900
INTEREST COMPUTATION DATE: 10.23.97
Thl undlrsignld. Ihl Sler.taty of Rlvenue (or an aulhorizld dellgatl) 01 thl ComnlOnwellth of p.,,"syty"lnia, certifill thi, to be I true and correct
copy ola hon agOln.' tho obovo nomod I..payor 101 unpaid TAX, INTEREST, ADDITIONS or PENAL TlE$lhoroin duo Irom ouch l&lIpayoland whid1,
anor domond lor paymonllhorool, romOln. unpaid. Tho omounl otouch unpaid TAX, INTEREST, ADDITIONS 0' PENALTIES I. . lien in I..." ..the
Commonwealth 01 P."n,ytvanll upon Ihl II:lpay."s P!operty, '111, personll, or both,'1 thl ca.. m.y be.
~a... ~
SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
October 13, 1987
DATE
PART 1 ' TO BE RETAINED BY RECORDING OFFICE
COMMONWEAL TH OF PENNSYLVANIA
VS
SMI fH 8ROTHERS IMPORTS L TD
NOTICE OF TAX "'EN
fdld :n,.
di.yoJ
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LlEN5 fORIAXE;5
Liens lor CorporatIon Ta.... arlM under S.ctlon 1401 ollht Fiscal Codl, 72
P S Stctlon 1404, as amended
Litns for Personal Incom. T IX and Emplov,' Withholding T U ItIH under
Section 345 althe Tax R,lorm Cod. of 1971, 72 P 5 Seella" 7345. a.
amended
llt"s tOf Really Transf,r Tu arlS' u,.der Sechon I' '2.C 01lh8 Tax R.form
Cod, 011971,72 P S Section SI12-C, as amended
lllns lor LiqUid FUlls Ta:.c ",lS8 under Secllon 1301 the liqUid FUlls Tax Act,
72 P 5 Section 2611 .M. as amended
Lltns lot FUll Us. Tax arlM unde' Section 13 ollh. Fuel Us. Tal Ad. 12 P 5
S,ctton 2814 13, as amlnded
Liens IOf Motor Cartl,rs Road Tax arise under Chaple, 96 01 the PA. V,nlcle
Codo, (7S PA C S. 9615)
lltns 10f Inhlrltance Tax and Estate Tax atlSI under Ihe Inn,mance and
Estall Tu. Act 011 582. Act ot December 13, 1982, P L 1086. No 225 S.ctlon
1 II. Hq, 72 PA C 5 A Secllon 1701 81 seq. (For decendants With dati of
dlllh prior 10 DeclIrro'I 13, 1982, liens arist under lhe lnhentance and Estale
TuActoI1961,72:JS Sedlon248S.IOllt 5eq)
Ll,ns tor Slall, or Sial. and Local Sales, Us. and Holel Occupancy Tu and
Public Transportation ASSISlance Fund TaxIS and Fees arlS. under Slctlon
242, Ad of March., 1971, No 2 as amended. 72 P S Section 7242
Liens for Uolorbus Road Tax arise under CMapttr 98 of PA Vehlcl. Cod., (75
PA C S 9615)
LU;m.fOR T.\XES PENAL TUAtlfl.l1fffI!E.SI
GENERAL INFORMATION
Cgr~..JiAJ.JtnJ proVIded under the F:scal Code anse allhe hml of
stnllm.nl (assessm.nt) and are liens upon Ihe tranchlses and propeny, both
r...1 and personal, With no turlh~t.. The tiling of a Nollce 01 Lien With a
county Prothonotary IS not a ,.q....ISII., and IMe hen remains In lull tOlC. and
vahdlty Wllhout 11111'9 of revIval unlll p.lld
Inh'Iltanc. TillJ.InJ are li.ns on real utat. which canMu' until tu II paid
Per!&Onallncoml TaUm.oJover Withh.olding Ta~BU1.1X..l1AnJ1lr Tax. Sales
and Usa T.1.x. LIQUid Fuels Tax.. FI,fILU.$uu....MQ1QLCi.r.!J.rs Road Tu and
Motorbus Tax hens are hens upon Ih.lranGhIS8S al well as r..1 and personal
property of taxpayerl, but only Ifter they hlV' ~n ,nt'I.d and docket.d of
r.cord bV 11'1, Prothonotary ollh' county whir, such pro~rty I' Sl1uatld and
shall not attach 10 stock at goods, wareS, or m.rchandlse regularly ulld In th.
ordlnlry course 01 bUSiness of It 1 taxpayer The h.n hal priorIty from the dlt,
of entry 01 record.
PLACE Of THE flLINQ NOTItE fORM
PLACE OF FiliNG The nol.CI 0' ',en st"!all bo I..eo (al in thl c~ue 01 R.a'
Plape;rly. In tl'11 olllCl allt",. Plolhcnal.try ot th. co...nty ,n which thl grope"y
SUbi.ct to Ihl illn IS S,tuAtld l1~d (o)n the cas. 01 Pelso"al PrOPI"Y, whether
tang,bll or Inlan9lbll, In thl olllcI of thl PrOlt-:onolalY ot thl counly In wn,cn
Ih, Pfopt:ty SubJ'CllO ill" :, 'ilualed
AUTOMATIC REVIVAL Of NOIlCE; ANDPRIORlIY Of NOTICE
GENERAl.. RULE ACCOldl"g to Inl F,sc.1i Code. lhl NOI'CI 01 Lil" "
aulomal,cally IIVIWd and does I"lol f'Qu,le 'ehlng of Ihl NOliCI by Ihe
Commonweolllh An.., NollCI 01 L.." tiled 0'" ll"1 CommonweAlth ,nail have
prlor>IY 10, and be pa,d in lull, l:i8lore ary orh.r 00119.1101'1, ludgemenl. claIm.
Illn. or estale IS sallsii8d iro~ a SuDSeQuentjudlG!ai sale or ilaOIIII't Wllh whiCh
lh, pfoper''t ma.., be C(larged EXCEpT;QN Thl Cornmonwullh don nol
mollnlaln ptlorlty 01 lu iien, ove' an't '.15111'19 mortgages at l1enl which a'.
ptoperly r.cord.d 4111'1, lIme l~al Ihe ta:c III" 'I !oied SEE.. Act of December
12,1994. P L 1015, ~o 136
RIOLEA5E; Of LU:N
Subjlct 10 'Such regulation as Ihe SeCltfary or hil dalegatt may prescrIbe. lhl
S.'lllar, or h,S del_gal,) m.JY 1!:5ue J, CGrt'!'C.3.!1 01 reieaS4' 01 any Ile" 'mposed
Wllh flSpect 10 any lax Jf (I) lh, Ilaolllly IS 'Sallsfled, s.llstactlon conSFSllng 01
p.yment ollhe amounl uSlssed logelher WIth all Int. rest and COSls in rlSpect
Ih.reol; or (2) Ihl Iiabilltv hU become legally unentorceabl. e;<CEPTION
Inleresl on CorparallO" TaXIS II compuled aher a lien IS paid
5EIILE;ME;NLOEACCOUNI
Th. ~olal. column (Column 7) tor each type alIa. listed on thiS Notice of Lien
compriSes lhe balance 01 Tax Due (Column 6) plus aswssed addltlonlandlor
penalllls. and assessed and accrued Inleresl uP to Ihl Inletest computoluon
dall on Ine 'ace 01lhl5 notice
Jf paymenl or "nlemenl 01 account IS made atter thl Inlerest computallon dal.,
Ihl paymenl must Include lne ile" Iillflg calls ind accruld inltrl5t from the
Inllr,,1 compulahon dale 10 and Ihrou9h Ihl payment dale
For any dellnquenllal(ss due on Ct belorl December 31, H~131, !Mllr,st is
Impased at IMe tollowmg rales
e. F f: C l eN 1 . ,,_ PER ANPolL'" (OUE CATE TO PAYMENT OAT~
C I Q A CAS T ." PER ANM,N (OI,jE DATE TO PAYMENT OAT
at. NE, a P MI." PEA ANNlM (OUE OATE rO PAY\lENT Q.Af
PUR . I' PER"'ONf~ OR FP,4CTION(OUE OATE TO PA'I1l>lENT DATE)
PI T. E.u T . :1;4 Of: I' Pe.RMON'T~OA f:AACTtON
S I U .3'4 OF I' PEA MONl~ OR FAAcnQN
RTT .....PERI.NNut.A
INH I E'3T ." PER ANNUM
I. F T F U T . 1"110 PER MONf~ OR Fl\ACTlON
M CRT . " PER !.40NT~ OR FRACllON
OFT .1n.PER"-""4Uf.1
For III taxa, IMal are origlnallv due and payable on .nd .her Janua,y 1, 1982.
the PA Oepartment 01 Revenue WIll calculale daily lntel'st on .U tax
dlllcllncllI USlr'lg.n annual interest ratalhat WIll vary ham calendar par.
Inllrest IS calculated on a dally baSIS at tne lollowlng rat...
OEUNOUENT CATE INTEREST R,ATE CAlLY INT&REST FACTOR
IIl/fZTl1AUI1l1l112 20". ~.
111113 THRU 12/31113 I", ooo.t31
1/1'104 TMRU 11I1I1'" 11"110 000301
IIl!U TMRU 'V1111S 1,... 000".
TIll'. THRIJ 12131'" 10'll0 00021.
111.t1 T\oOAU '1I111,7 ,.,. 0002"
1/I'UTHRUlz/311tl 11' 000301
l/lrt2 T\-lRU I2I311t2 '" 000247
tlllt1 THRU UI311'" " 0001"
!111M T\oORU 11I111t7 "' oooa41
... T axellnal bleame delinquent on or belore December 31, 1981 WIll remain
a const.nllnlerest r.le until the delinquenl balance II pAid off,
...TaxlSlhlt become delinquent on or aher January 1, 1982 ate lubjld 10.
VlnAbla Int.r.st Ihat chang.s ,ach calendar year.
...Inl.t"t II calcula'ed ..lollows:
INTEREST. (BALANCE OF TAX UNPAIO) ll(NUMSER OF DAYS
OELINOUENT) X (DAILY INTEREST FACTOR)