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Home My WebLink About98-04257 REVK.nt ce"'HREVOOOKtl COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE DEPT.2Ioe.t' HARRISBURG. PA t712I-oe.t' No. CERTIFIED COpy OF LIEN q~- 4dS"'T C0.i..91erm COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA I 81 CARLISLE FUEL STOP INC 1550 HARRISBURG PIKE CARLISLE, PA 17013-7657 EIN: 25.16923031000 Notice Date: June 30, 1998 Notice Number: 787.401.998.062-5 To the Prothonotary ot said court: Pursuant 10 the laws of the Commonwea~h of Pennsylvania, there is herewith transmitted a certified copy ot a lien 10 be entered of record in your county. II .\0 C-LL t\ '&) q ')~3 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21543242 06.30-97 06.30-97 1,126.93 1,753.66 TOTAL: 1,126.93 1,753.66 FiliNG FEE(S): 9.00 iNTEREST COMPUTATION DATE: 07-10-98 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwearth 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 Iherein due from such taxpayer and which, after demand for paymenllhereof, remains unpaid. The amounl of such unpaid TAX, iNTEREST, ADDITIONS or PENALTIES is a lien in favor of Ihe Commonweatth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) June 30, 1998 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS I 8 t CARLISLE FUEL STOP INC NOTICE OF TAX LIEN filedlhis dayol at m. LIENS FOR T AXE!;; LIens for Corporation Taxesarise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withhording Tax arise under Section 345 of lhe Tax Relorm Code 01 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C 01 the Tax Reform Coda of 1971,72 P.S. Section 8112-C, as amended. Liens for Liquid Fuers 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 1301 the Fuei 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 Eslale Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Seclion 1 el. seq., 72 PA. C.S.A. Section 1701 el. seq. (For decendants with dale of death prior to December 13, 1982, liens arise under the Inheritance and Estate TaxAclof 1961,72 P.S. Seclion 2485 - 101 el. 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, Acl of March 4, 1971, No.2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapler 98 of PA Vehicle Code, (75 PA C.s. 9815). LIENS FOR TAXES. PENALTIES AND INTERE-M 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, with no further notice The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validily withoul filing of revival unlii paid. . Inheritance Tax Liens are liens on real estate which continue unliltax is paid. Personallncom~ Tax. Employer ~~hh~~~n-l' ~a~ Realt~ ;!~~s~~ Ta~~~~~s and Use Tax LIQuid Fuels Tax F r a otor C r 18 ad d Motorbus Tax liens are liens upon the franchises as well as real and personar 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 nat attach to stock 01 goods, wares, or merchandise regularry used in the ordinary course of business of the taxpayer. The lien has priority from the date . of entry of record, PLACE_OLTHE_F.ILINQNQJJC~EOBM PLACE OF FILING: The notice of lien shall be filed: (a) In 1he case 01 Real Proparly, in tho olllco ollhe Prothonotary ollhe counly in which the propeny subject 10 100 lion IS S11uatod and (b) in the case at Personal Property, whether tangibio or intangible, in Ihe ollice 01 tho Prothonotary of 1he county in which the ploporty subject to lien is sltuatod. AUIOMATIC.llEVIVA~_OENOIICE.AND..PJllOBITlilLNQIlCE ClEl'lI;BlILBULE.; According to 1he Fiscal Code, lhe Notice of Lien is automatically revived and does not require reWing of the Notice by the Commonweahh. Any NOliee 01 Lien filed by Ihe Commonwealth shall have priorily 10, and be paid in full, belore any other obiigation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which 1he property may be charged. WEPTIQN; The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at Ihe1ime that the lax lien is Jiled. SEE.; Ac1 of December 12, t994, P.L. 1015, No. t38. BELEAS.E..QElJEN Subject 10 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 1hereof; or (2) the liabiiity has become iegally unenforceable. EXCEPTION' Interest on Corporation Taxes is computed alter a lien is paid. SETTLEMENT OF ACCOUl':lI The "Tolai- coiumn (Column 7) for each type of tax lis1ed on 1his Notice 01 Lien comprises the balance of Tax Due (Column 6) plus assessed add~jons and/or penallies, and assessed and accrued interest up to the interest computation date on Ihe face of this notice, If payment or settlement 01 account is made after the interest computation date, the payment must include the lien filing costs and accrued interest Irom 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., P'.F.. C.l. CNJ. .6<J. PER ANNUM (DUE CATE TO PAYMENT DATE) 0.1" a.A., O.A., S.T. .~. PER ANNUM (DUE CATE TO PAYMENT DATE) B1., N.E., a.p., M.r. - 6'J4. PER ANNUM (DUE CATE TO PAYMENT DATE) P.U.R.. . 1'%. PER MONTH OR FRACTION (DUE CATE TO PAYMENT DATE) P,J,T.. E.M.T. - 314 OF 1% PER MONTH OR FRACTION s. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. -6<J. PER ANNUM INH & EST. . 6% PER ANNUM LET" EU.T. -1~:' PER MONTH OR FRACTION M.C,R.T. ,1% PER MONTH OR FRACTION O,F,T. '18'l. 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 using an annual interest rate that will vary from calendar year. rnterest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111/82 THRU 12131182 20% .000548 111/83 THRU 12131183 16% ,000438 1/1184 THRU 12131/84 11% .000301 1/1/85THRU 12131/85 13% .000356 1/1186 THRU 12131186 10% .000274 1I1187THRU 12131187 9% .000247 1/1188 THRU 12131/91 11% .000301 1/1/92 THRU 12131/92 9% .000247 1/1/93THRU 12131194 ~4 .000192 1I1195THRU 12131/97 ~. ,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. --.lnterest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAIL Y INTEREST FACTOI'l) '~' I, C' r:' (:: E:; \~ \><> - / r\ ~j~ d~ co! c..:.: t;: ,~~, " c'!, {J~ ' ", {-:..~ t , C\ It.:, 1"'\ c< .. 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