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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)