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Home My WebLink About00-06085 ;:'"~ REVK-159 (9-95) REVOOOKS ~ " - -.- I ~Jllli("!ii~:<,! COMMONWEALTH OF PENNSYLV,$"ctJ-&L? ~ aAH.O DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT,280946 HARRISBURG, PA 17128-0946 .$ 9. tJ (J -f:i[) cKtql4Dd- Pf-I (fJ(o 3( BIG DOG AUTO SALES INC 1073 HARRISBURG PIKE CARLISLE PA 17013-1664 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS Q:f{) $Ef1 CUMBERLAND COUNTY, PENNSYLVANIA "0 t.:: I'r}, ...., c. l./! :.' ..1.... EIN: 25.1738706/000 Notice Dale: August 22, 2000 Notice Number: 117.279.800.081.7 ('11;\/ ":--,.. ,..':U,~'Iu'-h,' ','\11'-' /'"1,""" 11'1' ".. '''' '''-' vJ' '\j f PENi\!.SYl\l,iI,i\!l'\v To the Prothonotary of said court: Pursuant to the l,aws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county, 1 2 : 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOT AI_ PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21557568 01.01-00 01.31.00 1 0.00 63,78 SALES 21557568 02.01-00 02-29.00 1 5.21 151.80 SALES 21557568 04-01.00 04.30.00 1 3.88 68.92 SALES 21557568 05.01.00 05'31.00 1 0,00 82,71 , TOTAL: 9.09 367.21 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 09.01.00 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonw~alth of Pennsylvania, certifies this to be a true and IX)rrect copy 01 a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the-taxpayer's property, real, personal, or both, as the case may be, ~a...~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) August 22, 2000 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE ~ 1'''"''''-<'''--'''''1." ~1'~\4"''''''''''~~!il~~:l~.,;,,,_,_,,;;,,,,---4/;,,,",,:p,,,~~~~~~K!!I!l'-~~~ =t.;~ ~Ii! "'-~"'" ~m_~~ COMMONWEALTH OF PENNSYLVANIA VS BIG DOG AUTO SALES INC NOTICE OFTAX LIEN liledthis day 01 at m, LIENS FOR TAXES 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 Withholdin9 Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P,S, Section 7345, as amend~d. Liens far Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code 011971, 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 2811.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 a'mended. Liens far Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA, C.S, 9815), Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq.. 72 PA. C,SA 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 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, Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.s, 9815). LIENS FOR TAXFS. PENALTIES AND INTEREST GENERAL INFORMATION: Corpori=ltion 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 validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid, Persona/Income Tax. Employer Withholdina Tax., Realty Transfer Tax Sales MQJLse_ Tax.' Liquid Fuels Tax Fuel- Use Tax -Motor Carriers Road Tax and Motorblls Tax.liens'are liens, upon the franchises as wen 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 sha,lI 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 NOTICE FORM PLACE OF FILING: The notice of lien shall be flied: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and (b) in the case of Personal Properly, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to, the Fiscal Code, the Notice of Uen is automatically revived and does _ not require refUing of the Notice by the Commonweahh. Any Notice 01 Uen liled by the Commohwaahh shall have priority to, and be paid in tull, betore any othe..obligation, judQeme~t, claim, lien, or estate is satisfied from a subsequent JudiCial sale or liability With which the property may be charged. EXCEPTION: The Commonwaaltf1 does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is flied, ~ Act of December 12,1994, P.L.1015, No. 138. RELEASE OF LIEN Subject to 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 jf: (1) 1he liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid, SETTLEMENT OF ACCOUNT The "Total" column (Column 7) lor each type of tax listed on this Notice of Uen comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face at 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 'arid through the payment date, For any -delinquent taxes due on or before December 31, 1981, inte:rest is imposed at the following rates, C,5,. F,F., C.L, C.N.1. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., GR, C,A" S,T. - 450k PER ANNUM (DUE DATE TO PAYM,ENT DATE) 8,L., N,e., G,P" M,l. .450/0 PER ANNUM (DUE DATETO PAYMENT DATE) P.U.R., -1% PER MONTH OR FRACTION (DUE DATETO PAYMENT DATE) P.I.T" E.M.T. - 3f4 OF 1% PER MONTH OR FRACTION 5, &. U. . 3/4 OF 1% PER MONTH Of:! FRACTION R.T.T. -6% PER ANNUM INH & EST. - 6% PER ANNUM loF.T., F.U.T. - 1% PER MONTH OR FRACTION M.C,R.T, -l%PERMONTHORFAACTfON O.F.T, -18% 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 wiffvaryfrom calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAllY INTEREST FACTOR 1/1/82 THRU 12131182 2~0 .000548 1/1/83 THRU 12131/8'3 16% .000438 1/1/84 THRU 12131/84 11% .000301 111/85THRU 12/31185 13% ,000:356 1/1/86THRU 12/31186 1~0 ,000274 111187 THRU 12131/87 90/0 ,000247 111188THRU12131/91 11% ,000301 1/1/92 THRU 12131192 9% ,000247 111193 THRU 12131/94 7% ,000192 111/95 THRU 12131/98 9% ,000247 1I1I99THRU 12131199 7% ,000192 1f1/00THRU 12131/00 8% ,000219 --- 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 of! or after January 1, 1982 are subject to a variable interest that changes each calendar ye,ar. mlnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) ,