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Home My WebLink About00-08402 ~ " \ '" , I ,.,~~,-,,"," COMMONWEALTH OF PENNSYLVA~OO- (f!.fOc1 DEPARTMENT OF REVENUE JlWli "(JUdo,\,: REVK-159 (9-95) REVOOOK9 BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 IV/, Ot) etl q1f~ ~ (oq ~41 BIG DOG AUTO SALES INC 1073 HARRISBURG PIKE CARLISLE PA 17013-l664 CERTIFIED COPY OF LIEN RLt.lJ-OI=flCE OF -,,~ ')"'01' \t\'NOn"AO\l ! Ir'1c JM- li'i\.Il '11"Ifll COURT OF COMMON PLEASOtfOEC - 4 PH II 28 CUMBERLAND COUNTY, PENNSYLVANIA ~ COUNlY EIN: 25'1738706/000 .' PENNSYLVANIA Notice Date: November 26, 2000 Notice Number: 125-866,000.112-1 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 ID TAX TAX EVENT TAX TOTAL , PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21557568 06-01,98 06-30-98 1 1,848.73 2,819.85 SALES 21557568 09-01-98 09,30-98 1 1,511,58 2,271.26 SALES 21557568 10-01-98 10-31-98 1 871.13 1,302.28 SALES 21557568 11,01,98 , 11-30-98 1 773,22 1,149.96 SALES 21557568 12-01-98 12,31-98 1 866,00 1,282.48 SALES 21557568 , 03-01-99 03-31-99 1 458.80 671.52 SALES 21557568 04-01-99 04-30.99 346.64 505.37 1 SALES 21557568 07-01,99 07-31-99 553.69 797.46 SALES ,,' 21557568 08,01-99 1 08-31-99 606,81 870.32 SALES 21557568 09,01-99 09-30-99 1 522,25 746.05 SALES 21557568 10-01-99 10,31-99 1 428,16 608.96 SALES 21557568 11,01-99 11,30,99 1 392,41 555.96 SALES 21557568 12-01,99 12,3J.99 1 485.31 684.46 TOTAL: 9,664.73 14,265.93 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 12-06-00 The undersigned, the S~cretary 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 for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due Irom such taxpayer and which, after demand lor paymentthl>reol, remains unpaid, The amount ohuch unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of, Pennsyl~n.iaypon the taxpayer's property, real, -personal, or both, as the case may be. ~o-.,,~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) November 26, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ~~:U~f~il!fil~~~,*!;t[!ilf";"""""-ii.cl;'il".d'-"~~",,"".'.',i";; c~;"""~_.Jb,.00~"!;\l'ci",,"}~~MjilJ::IrJ1 ~ :S:~I~ COMMONWE:ALTH OF PENNSYLVANIA VS BIG pOG AUTO SALES INC NOTICE OF TAX LIEN filedfhis 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 tor Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reiotm Code of 1971, 72 P.S. Section 7345, as amended. Liens tor Reahy Transfer Tax a.rise under Section 1112-C of the Tax Reform Code of 1971,72 P.S, Section 8112-C, as amended. liens tor Liquid Fuels Tax aris~ 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 oitha 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 anq Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of Oecember 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Sectiqn 1701 et. seq. (For decendants wnh date of death prior to December 13, ,1982, liens arise under the Inheritance and Estate Tax Act of 1981, 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 T AXI;S. 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, bofh 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 valldify without filing of revival until paid, Inheritance Tax Lien,S are liens on real estate which continue until tax is paid. Personal InCC?m~ T ~x E",plo,X~r WithholdinQ Tax Realty T ransfer Tax. Sales and Use Tax L-IOUld,Fue:ls Tax ,:Fuel Use Tax ,Motor _carriers_Road Tax and Motorbus T ~.Ii.ens Cl~e ;liens:upon the fr~lIichises as well as real and personal property of taxpayers, but only after they have been entered-and docketed of record by fhe Prothonotary of fhe county where such property is s.uated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of \he taxpayer. The lien has priority from the date of entry of record. . !W<'_ ,^ ^, . , ,~ ~. \_"" -~ _~ 1_," _ '~"_ _ "" '" PLACE OF THE RLlNG NOTICE FORM PLACE OF FILING: The nofice of iien shall be flied: (a) In fhe case of Real Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated ~nd (b) in the case of Personal Property, .whet~er 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, fhe Notice of Lien is automatically revived and does not. require refiling ,of :the Notice by the Commonwealth. Any Noflce 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 oharged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at fhe time that the tax lien is filed. SEE: Act of December 12,1994, PL 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 certifica,e of release of any lien imposed with respect'to any tax if: (1) the Jiability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liabilRy has become legally unenforceable, EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The ''T ofal" column (Column 7) for eaoh fype of lax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or pel')alties, 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 coS1:s 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. C.S., F.F., C.L., C.N.!. - 6% PER ANNUM,(DUEDATE 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.L -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. -3/40F1% PER MONTH OR FRACTION S. & U. . 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. .6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. .1% PER MONTH OR FRACTION OFT. -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 1/1182 THRU 12/31182 20'% .000548 1/1183 THRU 12/31/83 16% .000438 111184 THRU 12131/84 11% .000301 1/1185 THRU 12/31/85 1SO,{, .000356 1/1186 THRU 12/31/86 10'% .000274 1/1187 THRU 12/31/87 9% .000247 1/1188THRU 12/31/91 11% .000301 1/1192 THRU 12/31/92 9% .000247 1/1/93 THRU 12/31/94 7% .000192 1/1195 THRU 12131/98 9% .000247 1/1199 THRU 12/31199 7% .000192 1/1/00 THRU 12/31/00 8% .000219 ouTaxes 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: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) __M ".,L , - ~, . ~