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HomeMy WebLinkAbout01-0867 FX " PA DEPARTHENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 IJ 9 00 'fi) atqq~q& ~ If 167550 #(j/1Co7 Cu'() b~( REV-159C11-'FP(!;I99> F:L~IJ-(;~: :jCE 0,. -,' "~n (" '''-ARY r \ ,'n'.. ','; ,,, )~;!! 'I ' ',. , ". _ ~,i /../ , 01 FEB I 3 Ail 9: I ! CU' ,e," ,,'0 ~~U' 'TY ~. j'.;!t)t.i1iJ~\U L.LY l\l I PrN' I-Y' \(' N'A c l\l~) L i~\i ( COURT OF COMMON PLEAS OF CUMBERLAND 21 55756 8 COUNTY, PENNSYLVANIA NAME AND ADDRESS: ANN MONTEMAYOR INDIVIDUALLY AND AS TREASURER OF BIG DOG AUTO SALES INC 1008 CHIPPENHAM RD MECHANICSBURG PA 17055 TO THE PROTHONOTARV OF SAID COURT: PlJrsuant to tile li111so1 tll. Conolllllllllth of PlInnS)ll\lan!a, thertl1sherell1thtrllllSllittlldaCertif1,dCapl/ofaU.n to" ...w.dn ntCOrd llt.\lOUf' C4unty. CERTIFIED COpy OF LIEN ,I bATE OF CLASS OF TAX PERIOD ASSESSMENT IDENTIFVING TAX TOTAL TAX tOR DUE DATE) DETERMINATION NUMBER OR SETTLEMENT 1 2 . 4 5 , SALES 4/1/98 TO 12/13/00 CO 66666 $1848.73 $2826.33 4/30/98 7/1/98 TO 1511. 58 2276.55 7/31/98 10/1/98 TO 2510.35 3818.83 12/31/98 3/1/99 TO 805.44 1203.88 4/30/99 7/1/99 TO 2988.63 4363.36 12/31/99 2/1/00 TO 5.21 152.39 2/29/00 -, 4/1/00 TO 3.88 69.37 4/30/00 TOTAL.S INTEREST COMPUTATION DATE 3/31/01 $9673.82 $15634.77 FILING FEE(S) .9.00 The undersigned, the Secretary of Revenue (or his authorized delegste) of the Commonwealth ADDITIONAL INTEREST of Pennsylvania, certifies this to be a true and corract copy of a lien against the above- named taxpayer for unpaid tax, interest. additions or penalties thereon due from such tax- SETTLEMENT TOTAL payer and which, after demand for payment thereof. remains unpaid. The amount of such un- paid 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. i ~a..'::2.,~ .;(.CJ.t51 SECRETARV OF REVENUE DATE (OR AUTHORlZE. DELEGATE' PART 1 _ TO BE RETAINED BY RECORDING OFFICE ''l",.. ,,~ -, IT"_ I '1, COMMONWEALTH OF PENNSYLVANIA ANN BIG VS MONTEMAYOR INDIVID DOG AUTO SALES INC AS TREAS AND NOTICE OF TAX LIEN FUed this day of .. m. CLERK (O~ Register} LIENS FOR TAXES Liens for Corporation Taxes arise under Seetion 1401 of the Fiseal Code. 72 P.S. Section 1401, as alMnael1. Liens for Personal Income Tax and Employer Withholding Taxes arise under SectIon ~45 of the Tax Reform Code of 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 SI12-C, as amended. Liens for Liquid Fuels Tax ariae under Section 13 of the Liquid Fuels Tax Act, 12 P.S. Section 2611-". as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Aot. 72 P.S. Section 261~.1!. as emended. Liens for Motor Carriers Road Tex arise under Chapter 96 of the Vehicle COde, (75 Pa. C.S.9615L Liens for Inheritance Tax anu Eatate Tax arise under tha In- heritance and Estate Tax of 1982, Aot of Deoember 1~, 1ge2, P.l. 10&6, NO. US Section 1 et. Uq.. 72 Pa. C.S.A. SeotIon 1701 at. seq. (For decedents with date of death prior to Deoamber 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961. 72 P.S. Section 2485 - 10L et. s.~.}. Liens for State or State and Local Sales, Use and Hotel OQQUP5ncy lex and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of Maroh 4, 1971, NO.2 as amended, 72 P.S. Seotion 7242. Liens for Motorbus Road Tax arise under Chapter 98 of the PA Vehicle Code,(75 Pa C.S. 9Sl&l. liens for liquid Fuels and Fuels Tax, and the tax imposed in section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 9ll of the Vehiole COdll, (7S Pa. C.S. 9013l. LIEN FOR TAXES, PENALTIES AND INTEREST General information: Corporation TAX Liens provided under the Fisoal Code arise at the Ume of s,ttlament (assessment). and are liens upon tile fran- chises and property, both real and personal, with no further no- !!s.!..:. The fiUng of a Notice of Lien with a county Prothonotary is no~ a requisite. and tne Lien remains in ~ull force ao~ validity without filins or revival until paid. OF Inneritance Tax liens ere 11ens on Real Estete which continue until the tax is paid. Personal Income Tax. EmDloyer Withholding Tax. Realtv Trans- fer Tax. Sales and Use Tax. liQuid Fuels Tax. Fuels Use Tax. Motor Carriers Road Ta~ and Motorbus Road Tax. Oil ComDBAv Fran- chise Tax. and liauid Fuels and Fuels Tax liens are liens upon the franohises as well as reel end personel property of tax- payers, but only after they have bean entare~ ano dock.teG of record by tha Prothonotary of the county where suoh property is situated and shall not ettaoh to stock of goods, wares. or mer- chandise regulerlv sold in the ordinery course Of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF FILING NOTICE FORM Plaoe of filing: The Notice of Lien shall be filed: (a) In the cese of Real Property. in the office of the pro- thonotary of the county in which the property subject to the lien is situated and (b) in the case of Personal Property, whether tan,ible or intangible in the office of the Prothonotary of the oountv 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 lien is automatically revived aou 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 eny other obligation, jUdgment, claim, lien. or estate is sat- isfied from a subsequent JUdicial sale or liability with Which the property may be cherged. ExceDtion: 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, 1~~4, P.L. 1015. No. 1'8. RELEASE OF LIEN The Secretary or his delegate may issue a Certificata of Re1eese of any Uen imposed with respect to any tax if (1) tile liabiUty Is satiSfied, sa~isfactlon consIsting of payment of the amount aS5essed, t0gether with all interest and oosts in respect thereof, or (2) the liability hes become legally unenforceable. ExceDtion: Interest on Corporation Taxes is computed after tha llen is paid. CLASSES OF TAX C.S. F.F. C.L. C.N.I. C.I. O.R. P.U.R. S.T. 1I.t.. N.E. G.P. M.1. C.A. P.I.T. E.M.T. tOll Capital Stock Tax (02) Foreign Franchise Tax (OS] Corporate I-oans Tax (04) Corporate-Net Income Tax (OS) Corporation Inoome tax (LO) Gross Recelpts Tax nO) PubUc Utility Realty Tax (30) Shares Tax (40) Corporate ~o8ns Tax (~anks) (SO] Net ~ernings Tax (60) Gross Premiums Tax {70J Marlne Insurance Tax (80} Cooperative Associations PA Income Tax (PA-40) PA Income Tax (Employer Withholding) S.& U. l.S.& U. R.T.T. IN. & EST. l.F.T. F.U.l'. M.C.R.T. a.F.T. M.T. BUS l.F. & F.T. I ~ r ~ ~, % ! State Sales and Use Tax locel Sales and Use Tax Realty Transfer Tax Inheritance and Estate Tax liqUid Fuels Tex (Gasoline) Fuels Use Tax iDlesel and SpecIal Motor Carriers Road Tax Oil Franchise Tax Publio Transportation Assistence Motorbus Road Tax liqUid Fuels and FueLs Tax <t/), '{)5 Fuels Fund Taxes and Fees ;; \~, SETTLEMENT OF ACCOUNT if ~ \;, c The "TOTAL" (Column 6) for each type of tax listed on this Notice of Lien ccmprises the balance of tex due (Column 5) plus essessed aUdltions and/or penelties, and assessed and acorued Interest to the interest computation date on the face of the Notice. ~: If payment or settlement of the account is made after the in- terest computation date. ttte llaYlt\ent must Incluue tl'l. lien fH- ing oosts and aocrued interest from the interest computation date to and through the payment date. For any Delinquent Taxes dua on or before December 31. 1981, interest is imposed et the following rates: C.S. ,F.F. .c. L. ,C.N.I. " PO< annUlll (due date " payment date) C. I. ,G.R. .C.A. ,S. T. .. PO< aonum (due date " p-a)"ment date) B.l.,N.E..G.P..M.I. " '" annum (due date to payment date) P.U.R. '" '" month or fraction (due d.ate to paYlI\Bnt dat.) P.I.T.,E.M.T. ". of IX per month or fraction S.& U. 'I. of IX per month or fraction R.T.T. .. per annum IN. a EST. " per annum l.F.T..F.U.T. '" per month " fraotion M.C.R.T. IX per montt'l or frection O.F.T lSn per annum ~ I ~ r J ~ ~ t i , [ ~ ~( ~ I I c ~ i i I I For all taxes that "are originally due and pa'yable on and after January 1, 1982, the PA Department of Revenue will calcu- lete daily interest on all tax deficiencies using an annual in- terest rate that will vary from Calendar year to calendar year. The applioable interest rates are a5 follows. INTEREST: Interest is calculated on a daily basis at the fol1ow~ ins rates. Delinquent Date 1/1/82 thru 12/31/82 1/1/8~ thru 12/~1/8~ 1/1/84 thru 12/SI/84 L/1/es. "'hru 12/31/85 111/86 thru 12/31/86 111/87 thru 12/31/87 111/88 thru l2/~1/91 1/1/92 thru 12/31/92 1/1/9~ thru 12/31/94 1/1/95 thru 12/31/98 111/99 thru 12/31/99 111/00 thru 12/31/00 Interest Rate 'OX '" "' ,.. 10' .. "' .. ,. .. ,. e. Daily Interest Factor .000546 .000438 .000!!)1 .000556 .0110274 .000247 .000301 .000247 .000192 .000247 .0110192 .000219 ---T8xe5 that be~ome delinquant on or before December ~l, 1981 will remain a constant interest rete until the delinquent balance is paid in full. ---Taxes that become delinquent on or after January 1. 1982 are subject to a variable interest rate that chanses each calendar year. ---Interest is celculated 8S follows: l"\E'il.'c.'I!."l" ':. ~J.'L~'e. tIF 'Tk'lt 'trN'F'Al1) X NUMBER OF DAYS DELlN~UENT )( DAILY INTEREST FACTOR. BUREAU OF COMPLIANCE COMMONWEALTH OF PENNSYLVANIA PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. ANN MONTEMAYOR IND AND AS Secretary(C066666) OF BIG DOG AUTO SALES INC 1008 CHIPPENHAM RD MECHANICSBURG PA 17055 TO THE PROTHONOTARY OF SAID COURT: f f_E0- _ ff PRO M.M. " DOOMC1111 05.111 2012 FEB 22 PM 1: 22 CUMBERLAND COUNTY COURT OF COMMON PL MOS YLVA NIA CUMBERLAND COUNTY, PENNSYLVANIA. Docket No. 2001-867 CIVIL • Date Filed FEB 13 2001 Account No. 25-1738706/000 Class of Tax SALES/EMPLOYER/USE The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above-captioned lien/judgment note should be removed from the court records. You, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction, are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so. For doing so, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Department of Revenue, Commonwealth of Pennsylvania, this 13th day of December, 2011. Daniel Me lamer Secretary of Revenue ARV HLIBof LER Director, Bureau Compliance rnp ? 14-?tb39(o/?e?? WCP&, 13(o tZ D H b ? ? Z v mz b? N a -+ r a C c a N Z Z fr1 --1 m = s Z tt ?OT .n < 3a ?m G O 4 Z4 °? Z N 'T? v r + a -G O T (} H C Z S f ? as o? Zo GCO 3 Z Zo .4 r, r- rn 1N a Pa"n