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PA DEPARTHENT OF REVENUE
BUREAU OF COMPLIANCE
DEPT. 280946
HARRISBURG, PA 17128-0946
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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.
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SECRETARV OF REVENUE DATE
(OR AUTHORlZE. DELEGATE' PART 1 _ TO BE RETAINED BY RECORDING OFFICE
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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.
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%
!
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
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SETTLEMENT OF ACCOUNT
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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
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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
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10'
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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
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