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Home My WebLink About00-07961 $ feo";;; REVOOOK' BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 cW f5/17~ P! 16~o6~ COMMONWEALTH OF PENNSYLVANIf' Gj' - 790 I DEPARTMENT OF REVENUE CERTIFIED COpy OF LIEN t.,,:" ~.'i_ ,"'''''{ ;;_j!l~,' COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, 00 NO'! PENNSYLVANIA I cr' p. 16 ...i hi t. ~1. COURTEOUS RENTALS INC 50 MARKET ST LEMOYNE PA 17043-1654 EIN: 23-2403481/000 Notice Date: November 6, 2000 Notice Number: 492-456-900-103-1 CUivi13E.HLftriD GOJNTY PENNSYLV/\NlfI 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. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL I. PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES . 80461249 03-31-00 03-31-00 1 4,495.02 6,376.79 TOTAL: 4,495.02 6,376.79 . FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 11-15-00 The undersigned,. the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer forunpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand tor 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. ~ 0-. '::Z 3 ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) November 5, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE fi,,}',., . '".. 'r,," .,~, _~"' _ ~__~,' ~ - COMMONWEALTH OF PENNSYLVANIA VS GOURTEOUS RENTALS INC NOTICE OF TAX LIEN filed this day of 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 Withholding Tax arise under Section 345 at the Tax Reform Code 01 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 ~rise 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 Inheritance Tax and Estate Tax arise under the Inheritance and Estale Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 at. seq., 72 PA. C.B.A. Section 1701 at. 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 ef. 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 9B of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES PENALTIES AND INTEREST 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 notiC/:!. 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 Emplover Withholding Tax Realtv Transfer Tax Sales and Use Tax Liauid Fuels Tax Fl:Jel Ilse Tax. .Motor Carriers Road Tax and MotorbusTax liens are liens upon'the franchises as well as real and personal property of taxpayers, but oniy after fhey have been entered and docketed of record by the Prothonotary of the courrty where such property is situated and shall not attach to stock of goods, war$s, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. ,. ~-- "~ ,"'"" ,~ ",., ,--,.,- -""'~'"'''-'- "'""*,,~~'~'"~~I~'~'" ~-" ',,'-> PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (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 Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to Hen is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTiON: The Commonwealth 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 filed. SEE: 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 if: (1) the 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. SElTLEMENT OF ACCOUNT The "Total" 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 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 irrterest from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 19B1, interest is imposed at the following rates. C.S., F.F., C.L., C.N.1. - 6'% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTION {DUE DATE TO PAYMENT DATE) P.I.T., EM.T. .314 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION RTT. . 6% PER ANNUM INH & EST. - 6% PER ANNUM L.F.T., F.U.T. -1% PER MONTH OR FRACTION M.C.RT. -l%PERMONTH OR FRACTION 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 will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAilY INTEREST FACTOR 111182 THRU 12131182 20% .000548 1/1183THRUl2131/S3 16<'.4 .000438 1/1184 THRU 12131184 11% .000301 1I1/85THRU 12131185 13<'.4. .000356 1/1/86 THRU 12131/86 10% .000274 1/1187THRU 12131/87 9% .000247 1/1188THRU 12/31191 11% .000301 111/92 THRU 12131/92 9% .000247 111/93 THRU 12/31/94 7% .000192 111195 THRU 12131/98 9% .000247 111/99THRUl2131/99 7% .000192 111100 THRU 12131/00 8% .000219 mTaxes 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, 19B2 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (OAIL Y INTEREST FACTOR) I" ",",,",~~~~~m;~~~W'I_~-lj;l"""'~W-lIl-_~~>W>""'~Ii!i"1i""3'~'FP'U',:""_''''''''''''--'H';;""f'r"Tj',"f<'~"'-'l'';J'"O:''''+'*,~!!-,'~'~~'lII\"~'lfl<W.\'-''''''~''''''''\1.1-''''F''''F.7''''''-;;:~~''''.IF'"<l111')fl~~~'<Uliil!1 COMMONWEALTH OF PENNSYLVANIA : IN THE COURT OF COMMON PLEAS DEPARTMENT OF REVENUE : CUMBERLAND COUNTY, PENNA. Plaintiff v. : No: 00-7961 : Filed: 11/13/00 : Amount: $6,376.79 COURTEOUS RENTALS, INC. 50 MARKET STREET LEMOYNE, PA 17043-1654 Defendant : License # 23-2403481 ORDER TO SATISFY TO THE PROTHONOTARY: You are hereby authorized and directed to satisfy the lien and judgment, as above captioned, upon payment of your costs only by Defendant. D. MICHAEL FISHER ATTORNEY GENERAL BY 9-qL <3a~ Stephen L. Brandwene #034198 Chief Deputy Attorney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Strawberry Square Harrisburg, P A 17120 Telephone: (717) 787-9045 Date: February 10, 2003 <~~!U, J!pl...~~~, , ~ ~ ~~ o ..., ~ "1 '-' - -- 1 _OFCOMPLJAHCl OIPT._ lWR8IIlJRO" I'A 1712NN8 . , , . .... ,"""""""-""'7':". COMMONWEALTH. OFPENNSYLVAN1;10'()- 79f1/~O' .' OEPAR1'MENT ~F REVENUE . . CERTlFlEDCOPYOFUEN -, ';"'>~::::o ':'<!)TtiRi -...- , COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA e" I!,,'I I'. :.,.' f,. I' '.J r.., ...J fit I ~. 'I;jl COURTEOUS RENTALS INC 50 MARKET ST LEMOYNE PA 17043-1654 EIN; 23-2403481/000 Notice Date: November 6. 2000 Notice Number: 492-468.900.1()3.1 CU!'II<~,'.L' ....;, C0JNTY Pci\:iSYLVAN!A \~ To the Prothonotary of said oourt: Pursuant to the Iaw8 of tho Co_ of Pennaylvanla,lhere Is herewith kansml\tod a ool1lllocl copy of alien to be entered of record In your county. \~, .; "1,. 1 2 3 4 6 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END IlALES 80461249 03-31.QO 03-31-00 1 4,496.02 6,376.79 TOTAL; 4,495.02 6,376.79 FILING FEE(S): 9.00 ). <? ;;,; , "f' , "j IllTEREST COMPUTATION DATE: 11-16-00 The ~-Ihe SeoreIary of Revenue (or an ~rized cIe~g~) of the Commonwealth of Pennsylvania. cel1lftesthls to be a true end oomKIt "",,,"'i~IIo/I'''''1IJ!l~~......,.'lar \IlIllI!ld TAltINTEREST, ADDITIONS 0' PENALTIES_duo Irom suchtupa,., ond_ aftif!~!~t:payrnent~.,reift8ing'unpaid. "The ,mount of sUch unpaid TAX. INTEREST, ADDITIONS or PENAL TES Is a lien to favor of the CommDl\W8allh of Penf8pMUd8 upon1h8 taxpaye(s propeny, real. personal. or both. as the case may be. , I ; , ~a...~o~ S IIRYO. NUE (OR AUTHORIZED DELEGATE) November 6. 2000 DATE PART 2 - TOBE RETURNED TO THE DEPARTMENT OF REVENUE ,'. ". .~. M" ~ _. BEST AVAILABLE - MICRO COPY ! Ut " ~ .. i>Q _ ~^ ^'_,~~,~_.c_ ~-^ ... ip~ ~it-~ ~~o " "'Ir~ '^'Ct) 6'''-'1 Y r ~ ~ -I-- ~ t I In Tll1!''' . {') r--> 0 = s ~ .....;q ~j3 <- -< , :~: :;"';l!>o ::c-n " .~ :dE f'i1r= i'> -om , :00 ., N of. ~~ -.-J ,-, - ,.] :c:+j ~~f~ ~J(") .r.- ?-')m ,c::.., ~~ =< c ,,> ~,,:( '--~l!1_"~ "' ~"~~ ..,.l[I!\i'l'I1!l!qOO~~~'I!'lIIIIIl~W,'r~~'JOli!'~,",,~!Pf'J~I'i~"""'-''''<;;''''''R'''6'-''''''';_"",,"-,""'O''''"F,"-,,",,;;:<r_p''\-f,'-j\!'''f'ln'W''''"!W'''~~~FQ1;!1"i'''''''''''~l'i!l'!l'l>!ffl'~"lW~jl~