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Home My WebLink About98-03443 REVK'159 (P-G'){REVOOOKSlI COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE DEPT.2B0D46 HARRISBURG, PA 1712B.()P04E1 N\). ! " ~ f' ,..."~, -, ro', .' . ~ j CERTIFIED COpy OF LIEN Cf6'-,~t.\43 C',-~~.t'\~(()\ (':l :~' \> ":' : :"J" 1"- ~;: ~ ! COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA C SMITH BROTHERS IMPORTS ~rD':.' 6493 CARLISLE PIKE MECHANICSBURG, PA 17055-2377 , .., EIN: 25,1568683/000 NOlicc Dalo: Juno 16, 1998 Nolleo Numbo" 143,366,798,061,1 To 1ho Prolhonolary 01 said court: Pursuant 10 lhe laws 01 tho Commonweahh of Pennsylvania, there is herewith lransmitted a cer1i1ied copy 01 a lien to be entered of record in your county. ~lD Cl\,;t\ '85Cl5'-/ R!J \...Q1 lP;:J. I 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21503784 11,01,96 11,30,96 718.D7 1,124,91 SALES 21503784 01,01,97 01,31,97 601.41 932,95 SALES 21503784 02,01,97 02,28,97 290,57 448.70 SALES 21503784 03,01,97 03,31,97 339,12 504.06 SALES 21503784 04,01,97 04,30,97 623.48 891.13 SALES 21503784 05,01,97 05,31,97 654,15 897,24 TOTAL: 3,226,80 4,798,99 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 06,26,98 Tho undorslgnod, fhoSoerelary 01 Revenue (or an aulhorized dolegale) of Iho Commonweallh 01 Pennsylvania, eertilios this to be a truo and eorreel copy 01 a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENAL TIES therein due Irom Such taxpayor and which, afler demand for paymenlthoreol, remains unpaid, The amounl of such unpaid TAX, INTEREST, ADDiTiONS or PENALTIES is a lien in favor 01 the Commonweallh 01 Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be, ~a... ':;:2~~ St:t;HETARYOF EVENUE (OR AUTHORIZED DELEGATE) June 16, 1998 DATE PART 1 ,TO BE RETAINED BY RECORDING OFFICE r i~. ';: i~,' lr 1/ :Ii \I/}f;,: ir~i,C i' I I, I . 1:'.V I!'" ,i. :;:, '. f.{'~ II""', ,.".!'''':.'i: ,,1.,"<, .J;. '\'~~,:. ....0'.;, ~,:":s~~; COMMONWEALTH OF PENNSYLVANIA VS SMITH BROTHERS IMPORTS L TO NOTICE OF TAX LIEN filedlhis dayol at m, LlEtlll.E.O.B.tAlli Liens for Corporation Taxes arise under Section 1401 01 the Fiscal Code, 72 P.S. Section 1404. as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 01 the Tax Relorm Code of 1971, 72 P,S, Seclion 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, Uens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S, Section 2614.13, as amended, Liens for Molor 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 Estale Tax Acl of 1982, Act of December 13, 1982, P,L. 1086, No. 225 Seclion 1 e1. seq" 72 PA, C,S,A. Section 1701 e1. seq, (For decendanls wilh date of death prior to December 13, 1982, liens arise under the Inheritance and Estate TaxAclof 1961,72 P,S, Seclion 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, Uens for Motorbus Road Tax arise under Chapter 98 ofPA Vehicle Code. (75 PA C.S, 9815), ~JENS FOR T All~E1:IAJ.IlES ANDJtlIEREJ,!I GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, Willl.n9 further n~ The filing of a Notice of Lien with a county Prothonotary is 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 estate which continue until tax is paid. Personal Income Tax. Employer Withholdina Tax. Realty Transfer Tax Sale~ mld...JJse Tax. Liauid Fuels Tax. Fuel Use Tax Motor Carriers Road Tax and Motorbus Tax liens are 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. PLACEOfTHE,FILING,NOTICE FORM PLACE OF FiLING: The notICe of Iten shall be filed: (a) In Ihe case of Reaf Proporty, in the ollice 01 the Prolhonolary of Ihe county in which the property subjocllo the Iten is silualed and (b) in the case 01 Personal Property, whether tangible or intangible, in the office 01 the Prolhonotary 01 tho county in which tho property subject to lion is silualocJ. AUTOMATIC. REVIV ALOI'.NOTlCE AND.PRIORITY.OI'. NOTICE GENERAL_RULE; According to tho Fi=1 Code, the Nolice 01 Lien is aulornalrc..1l1y rovived and does not require roWing of the Notice by the COlnmonweahh, Any NOliee 01 Lien tiled by the Commonwealth shall have priority la, and be paid in lull, boforo any other obligation, judgement, claim, lion, or estate is satisfied from a subsequent judicial sale or liability with which Ihe property may be charged. EKCE!:IlQN; The Commonwealth does nol maintain priority of tax liens over any existing mortgages or liens which are proporly recorded al the time thai the lax lien is tiled, S,EE; Act ot December t2, 1994, P,L. 10t5, No, t38, BElEASILQELIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Socrolary or his delegate may issue a cert~icate of release of any lien imposed with respect to any tax if: (1) the liability is salisfied, satisfaction consisting of payment of the amount assessed togelher with all interest and costs in respect thereol; or (2) the liability has become legally unenforceable, EXCEPTION: Interest on Corporation Taxes is computed alter a lien is paid. S.mLEMENLQEAC.c..QlJlII The 'Tolal" 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 10 the interest computation date on the face 01 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. e.s., F.F" Col. C.N.!. .6'1. PER ANNUM (DUE DATE TO PAYMENT DATE) 0.1,. G,R" C,A. S.T. .6'1.. PER ANNUM (DUE DATE TO PAYMENT DATE) B1.. N.E.. G.P" M.L .6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.u.R.. .1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PH.. EM.T. .314 OF 1% PER MONTH OR FRACTION S.8 U. .314 OF 1% PER MONTH OR FRACTION R.T.T. .~.. PER ANNUM INH 8 EST. .~.. PER ANNUM LF.T" F.U.T. .1% PER MONTH OR FRACTION M.C.A.T. .1% PEA MONTH OR FRACTION O.F.T. . 1lM-. PEA ANNUM For all taxes that are originally due and payable on and alter January 1, 1982, the PA Department of Revenue will calculate dally 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THAU 12/31182 2~.. .000548 111183THAU 12/31183 1b'<J.. .000438 111184 THRU 12/31/94 11% ,000301 1/1fB5THRU 12131185 13% .000356 111186 THAU 12131186 100.... .000274 111187 THAU 12131187 9% .000247 111/B8THAU 12131/91 110", .000301 1I1192THAU 12131/92 ~.. .000247 1I1I93THRU 12131/94 7% .000192 1/1195THRU 12131197 9% .000247 ---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: tNTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAtL Y INTEREST FACTOR)