HomeMy WebLinkAbout03-0216REVK-159 (8-01} REVO00K9
BUREAU OF COMPLIANCE
DEPT, 280848
HARRISBURG, PA 17128-0948
KINSWAY TRAVEL
5619 SINPSON FERRY
CAHP HILL PA 17011
RD
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
CERTIFIED COPy OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 25-1657171/000
Notice Date: January 1, 2003
Notice Number: 666-331-002~122_7
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.
UMBER
TOTAL:
FILING FEE(8~-:
__J
6
TAX
DUE
485.49
7
TOTAL
DUE
647.66
647.66
14.00
INTEREST COMPUTATION DATE: 01-11-03
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonw
copy of a lien against the above named tax a
a..ffer demand for pa ment t er~nf r,~-- ' p ye~ for unpaid TAX INTER .qm
L,Ommonwealth of ~nn-- !~--7-" -~-~a~ns unpaid. The amoun E__, :~,o,~.~ or PENALTIES t . cd ....... ~ ~u eea true and correct
..... y,vanla upon the taxpa eps laroD rtv .t..~o~ s_u_c_h_ unp. ald .'rA~, INTEREST ADD T herein due from su.ch taxpayer and which,
Y _ ~e. _,, o~,=~, pursonah or ooth, as the case may beONS or PENALTIES ~s a lien in favor of the
(OR AUTHORIZED DELEG~,TE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
January 1,2003
DATE
coMMONWEALTH OF PENNSYLVANIA
VS
KIMSWAY TRAVEL
filed this
NOTICE OF TAX LIEN
at
day of
m.
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 for Realty Transfer Tax arise under Section 1112-C of the Tax 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.
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 ~nheritance Tax and Estate Tax arise under the Inheritance and
Estate Tax Act of 1982, Act o1 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
'on Assistance Fund Taxes and Fees arise under Section
Public Transpo~atl ~rn nded 72 P.S. Section 7242.
242, Act of March 4, 1971, No. 2 as --e '
Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815).
LIENS FOR TAXES PENALTIES AND INTEREST
GENER.A.L IN_rFaOxRLiMLAnTsl~OrNo~ided under the Fiscal Ce. de aris~ed ~rothD~j,m~o~)hf
r ~or~ i' x ~,_.,_,~.~,nd are ens upon the francnise.S an [J, ,,~__ ,'.,ith a
settlement (.assessm.u.-L/~. , ':-~ The finn of a Notice o~ g~,,
real and personal, ~~nd +he li~n remains in full force and
county Prothonotary is not a requl~[~, --- -
validity without filing of revival until paid.
~39/j~,~5~ are liens on real estate which continue until tax is paid.
~nd U~u~u~n~hi~.~ as we~ as real anu
Motor u~)~A.~ liens are liens upo
-- . nl after they have been entered and docketed of
rD e of taxpayers, but o y ........ h nrnn rtv iS situated and
rP;°c~Pr;rtYby the Prothonotary of the county wnu ........
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 N TI E FORM
pLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real
rothonotary of the county in which the property
Property, in th..e o .ffice..of !h,e aPnrd 'b~ in the case of Personal Property,?he~_e~r
ubject to the lien is sttuareu ,, ... ~ ~..,.~ o,m~½nnnt~rv o the county in w111u,
,s, ~ible or intangible, in th.e o~lce o~ L,~ ........... , f
~h~rope~t~ sub)ect to lien is situated.
~CE AND PRIORITY F NOTICE
ERAL RULE: Accord ng to the Fiscal Code, the Notice of Lien is
a~uEtoNmE~y revived and does not require refiling of the Notice by the
Commonwealth. Any Notice of Lien filed by the Commonwealth shall have
· efore any other ob gation udgement, claim,
oriority to, and. be .p. ai.d ~.n. full, _b ...... nuent Judicial sale or liability, wit. h whic_h.
iien, or estate ,ssatis. e.a rrom~ .~.~ The Commonwealth cloes no~
the property may be cn.a. rgan. ~~ mortgages or liens which are
maintain pr orty of tax liens over any
properly recorded at the time that the tax lien is filed. SEE: Act of December
12, 1994, P.L. 1015, No. 138. --
R~ELE~
· · the Secretary or his delegate may p~es?ibe, the
Sub,eot to su? ??. ,.uea cert,,cate of re,ease, of.any
Secretary or nts Defunct?.. ,~ ?'"'e liab h, is satisfied, satlslac~lon cu[~o,o ~ _
with respect to any tax m U~;d to,e['t~er with all interest and costs tn r_e_sp_e.?
p yment of the amount asse~.~ ~ .... ~..~nforceab~e EXCEPllUN:
a the I ability has become ~u~,~,,~ ..... · -''
thereof; or (2) .. - · ...... *-,~ ~fter a lien s paid.
IntereSt on Corporation/axes i~ ~u.~,~,~ -
SET'~_LEM E OF~_~O U NT
- for each type of tax listed on this Notice of Lien
e 'q-otar' column (Colu.rn~ 7) ....... , .~ .....~. additions and/or
Tcohmpfises the balance et tax uue t~o~um, o~ F,-o ....... d
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·
PER ANNUM (DUE DATETO pAYMENT DATE)
C.S., F.F., C.L., C.N.I, - 6% ~r~ ANNUM (DUE DATE TO pAYMENT DA.T~
p.U.R.. - 3/4 OF 1% PER MONTH OR FRACTION
P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION
S. & U. - 6% pER ANNUM
R.T,T. - 6% pER ANNUM
INH & EST.
LF.T., F.U.T. -1% PER MONTH OR FRACTION
- 1% pER MONTH OR FRACTION
M.C.R.T. - 18% PER ANNUM
re od nelly due and payable on and after January 1,1982,
For al taxes that a ~g ...,,, ~.~o+o H ' v interest on all tax
the PA Department of Hevenue w ~.~ ,- ..... ad.
deficiencies using an annual interest rate that will vary from calendar year·
interest is calculated on a daily basis at the following rates:
iNTEREST RATE DALLY tNTEREST FACTOR
DELINQUENT DATE .000549
20% ·000438
1tl/82 THRU 12/31182 16% ·000301
1/1/$3 THRU 12/31/93 11% .000356
1/1t04 THRU 12/31t84 13% .000274
1tl/85 THRU 12/31/85 10% .000247
1/1t86 THRU 12/31/86 0% .000301
1/1/87 THRU 12/31 t07 11% .000247
111199 THRU 12/31/91 9% ,000192
1/1/92 THRU 12131192 7% .000247
1/1/93 THRU 12/31/94 9% .000192
1/1/95 THRU 12/31198 7% .000219
1/1/99 THRU 1 2/31/99 8% .000247
1t1/00 THRU 12/31/00 9% ·000164
1/1101 THRU 12/31/01 6% .000137
1/1/02 THRU 12/31/02 5%
1/1/03 THRU 12/31/03
---Taxes that become delinquent on or before December 31, 1981 will rema
a constant interest rate until the delinquent balance is paid off.
---Taxes that become delinquent on or after January 1, 1982 are subject to
variable interest that changes each calendar year.
---Interest is calculated as follows:
EREST = (SALANCE OF TAX UNPAID) X(NUMSER OF DAYS
INT DELINQUENT) X (DAILY INTEREST FACTOR)