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HomeMy WebLinkAbout01-0868 FX i , I J , i t :}' , ,~ PA DEPARTMENT OF REVENUE BUREAU OF COHPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 -11 Q f ~ 3'(0 S' 6~Q ltEV-lS9C1lAFPCSl.99> ~\~- \L-\~~( =i~~ ~~~':'~(};f\ -~y 1)9. ()6 CKit Qq4Q" {2:ft {Ol551 o \ FE~ l~, i'.\1 9: : ('UI"I':J':~",I' \1", r:nU'I"\,T,Y v -/:'-'1.- it... -'''i.-' ,-,.>oJ . PE:\lNSY'L/ANiA COURT OF COMMON PLEAS OF COUNTY, PENNSYLVANIA CUMBERLAND 21 55756 8 NAME AND ADDRESS: GEORGE A MONTEMAYOR INDIVIDUALLY AND AS PRESIDENT OF BIG DOG AUTO SALES INC 1008 CHIPPENHAM RD MECHANICSBURG PA 17055 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COpy OF LIEN Pursuanttotl\llllltSoftheCo.nl'lllIl81thofhnn~lwan1a. tlrer'elslrftt-wlthtf'lmSlt1ttedatsrtJ.fJ.lI4topyofitUo ,;' to be IIntered of recon:l 1n >>oUr Coullt,. )' :j :i 'I 11 ,'!" , ~' DATE OF CLASS OF TAX PERIOD ASSESSMENT IDENTIFYING TAX TOTAL TAX (OR DUE: DATE) DETERMINATION NUMBER OR SETTLEMENT 1 2 3 . . , 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 TOTALS $9673.82 $15634.77 INTEREST COMPUTATION DATE 3/31/01 FILING FEEes) 9.00 The undersigned. the Secretary of Revenue [or hIs authorized delegate) of the Commonwealth ADDITIONA.L INTEREST of Pennsylvania, ce~tifies this to be a t~ue and co~~ect ~Opy of a lien against the above- named taxP8ye~ fo~ unpaid tax, inte~8st. additions or penalties thereon due f~om such tax- SETTLEMENT TOTAL payer and which, after demand for payment thereof, remains unpaid. The amount o~ such un- paid tax, inte~est, additions or penalties is a 11en 1n favor Of the Commonwealth of Pennsylvan1a upon the taxpayer's p~operty, real, personal, or both, as the case may be. ~SE~:'Y';'!EN~ C? '1~ lOR AUTHORI2ED DELfOATEl PART 1 _ TO BE RETAINED BY RECORDING OFFICE tI'{ BUREAU OF COMPLIANCE COMMONWEALTH OF PENNSYLVANIA PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 AUTHORITY TO SATISFY REV-300 CH 00COMM) COS-11) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. Docket No. 2001-868 CIVIL GEORGE A MONTEMAYOR IND AND AS President OF Date Filed FEB 13 2001 BIG DOG AUTO SALES INC Account No. 25-1738706/000 1008 CHIPPENHAM RD MECHANICSBURG PA 17055 Class of Tax SALES/EMPLOYER/USE TO THE PROTHONOTARY OF SAID COURT: 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 th Plaintiff, to enter full satisfaction upon the record as fully and effectua]?ly.,F.Fto all intents and purposes, as we could were we present in person to do doing so, this shall be your sufficient warrant of authority. G r, .4- IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Depar a tS"'pi Revenue, Commonwealth of Pennsylvania, this 13th day of December, 201 Zip .GG7 = Z C" Zo N 4 G S7' 3 ;0 ;Qkok___? nani al Mo leer Secretary of Revenue s MARY H 1B R Director, Bureau of Compliance 4 1 d. Ua !? ? r38 n 0 H s 0 0 d ? 0 'O am N A S <? 0 o m Am 0 s A <?? m ?r H N o mi n ? I H A C', H cz s? "M r0 ?;10 C.) -+ s Z Z a H oT a COMMONWEALTH OF PENNSYLVANIA VS GEORGE A MONTEMAYOR INDIVID AND PRESIDENT OF BIG DOG AUTO SALES INC NOTICE OF TAX LIEN Filed tt\1't day of " m. CLERK (or Register) LIENS FOR TAXES liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Seotion 1401, BS amended. Liens for Personal Income Tax and Employer Withholding Taxes arise under Section 345 of the Tax Reform Code of 1971, 72 1'.8. SecUon 7345. as amended. liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971. 72 P.8. Section Sl12-C. as amended. liens for LiqUid Fuels Tax arise under section 13 of the liquid FUlls Tax Aot, 72 P.8. Section 261!-M. as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.8. Section 2614.13, as amended. liens for Motor Carriers Road Tax arise under Chapter 96 of the Vehlch Collil, t75 Pe. C.S.961.5). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax of 1982, Act of Deeernbe, 13, l1S2. P.L. 1086, No. 225 Section 1 at. seq., 72 Pa. C.S.A. Section 1701 et. seq. (For decedents with date of d8llth prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 19&1, 72 P.S. Section 2~8S - 101 at. seq.). Liens for state or State and Local Sales. Use and Hotel Occupancy Tax and PUblic Transportetion Assistance Fund Taxes and Fees arise unller SectiDn 242, Act of March ~, 1971, NO.2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of the PA Vehl,;;le Code, (75 pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in ~e~t~~~ ~5t2 uf tne ~enlcle Code (75 Pa. C.S. 9502) arise under Chapter 90 of tha Vehlcla ClIdll.. (1~ Pa. C.s.. 'lnl~). LIEN FOR TAXES, PENALTIES AND INTEREST General informatiOn; Corporation Tax Llen~ provided under the Fiscal Code erise et the time of settlement (assessment) and are liens upon the fran- ~his.s and proPart~, both reel and personal, with no furthAr no~ ~ The fLllng of I NotIoe nf Lien wIth a ~ount~ Prothonotary is not a requiSite, and the lien remains in full force and validity without fIling or revival until pald. Inheritanoe Tax Liens are liens on Reel Estate whi~h continue until the tax is paId. Personal Inoome Tax. EmoloYe~ WlthholdlnQ Tax. Realt~ Trsns- fer Tax. Sales and ,Use Tax. lIGuld Fuels Tax. Fuels Use Tax. Motor Carriers Road Tax and Motorbus Road Tax. 011 Comoanv Fren- ohIse Tax. and liGuid Fuels and Fuels Tex liens ere liens upon the franohises as well ss real and personal property ~f ta~- payers, but only after they have been entered and 1I0cKeted of record b~ the Prothonoter~ of the county where such property is sItueted and shall not attech to stock of g~ods. wares, or mer- chandise regularly sold in the ordinary course of business of the taxpayer. The lien has priority from the datil. of entry of record. PLACE OF FILING NOTICE FORl1 Place of filing: The NotIce of LIen Shall be fl1ed~ Ca) In the ease of Real Property, In tha office of the Pro- thonotary of the oounty in which the property SUbject to the lIen Is sItulted and (b) In the case of Personal Property, whether tangible or intangible in the office of the ProthonotarY of the county In which the p~operty sub3ect to lien 1$ situeted. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE General Rulel According to the Fiscal Code, the Notice of lien is automatIoally revIved and does not reqUire reflUng of the Notioe by the Commonwealth. Any Notice of Lien filed by the Commonweelth shell heve priority to, end be paill in full, b~fore any other obli,ation, judgment, olaim, lien, or estate is sat- isfied from e subse4uent Judicial sale or liability with which th& property may bll. chargad. Excll.Dtion; The Commonwealth does not maintlin priority of tax liens over any existing mortgages or liens ~hich Bre 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 The Secretary or his delegate may issue a Certificate of Release of any ll.n imposed with respect to any tax If (1) the liabilit~ is satisfied, satisfaction consistins of payment of tne amount assessed together with all interest and costs in respect thereof, or (2) the liability has becomll. legally unenforceable. Exoeptionl Interest on Corporation Taxes is compuhd after the 11en Is paid. CLASSES OF TAX C.S. F.F. C.t.. C.N.I. C.I. G.R. P.U.R. S.T. B.L. N.E. G.P. M.1. C.A. P.I.T. E.M.T. (01) Capital Stock Tax C02) Foreign Franchise Tax (OS) Corporate loans Tex (O~) Corporate Net Income Tax {OS) Corporation Income tax (10) Gross Receipts Tax C20) PVblic Utility Realty Tax (50) Shares Tax (~O) Corporate Loans Tax (Banks) (50) Net Earnings Tax (60) Gross Premiums Tax (70) MlrIne Insurlnee Tax (80) Cooperative Associations PA Income Tax (PA-40) PA Income Tax (Emplo~er Withholding) ---:..:.:;_:.-_-~;~.,_. S.8 U. L.S.8 U. R.T.T. IN. 8 EST. L.F.T. F.U.r. M.C.R.T. O.F.r. M.r. BUS l.F. 8 F.T. t i I " , ,: I Statll. Salll.s end Use Tax local Sales and Use Tax Rilalty Transfer Tax Inheritance end Estate Tax Ll~uId Fuels Tax (GasolIne) Fuels Use Tax CDiesel and Special FuelS Motor Carriers Road Tax Oil Franchise Tax Public Transportation AssIstance Fund Texes and Fees Motorbus Road Tax Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" CColumn 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due (Column 5) plUS 8ssessell additions and lor penalties, end ass.ssed end eecrued interest to the interest computation date on the face of the Nottce. If payment or settlement of the account is made after the in- terll.st computatIon date, tha payment must include the lien fIL- ing costs and eccrued interest from the interest computetion date to and tbrouSh the payment date. For any Delinquent Texes due on o~ before December 31, 1981, interest is Imposed at the fOllowing rates; C.S.,F.F.,C.L.,C.N.I. " p" ennum (due dato to payment dite) C.I.,G.R..C.A..S.T. .. '" annum (due dah to payment date) B.l. ,N.E. ,O.P. ,M. I. .. '" annul'l (due. dlte to payment lIete) P.U.R. " p" month or fraction Cdue date to payment datel P.I.T.,E.M.T. '/4 0' IX per month or fractlon S.8 U. 'I' of IX per month or fraction R.T.T. .. '" annum IN. 8 EST. .. per annum L.F.T. ,F.U.T. " par month " fraction M.C.R.T. IX pll.r month or fracUon O.F.T 18X per annum For all tax~s that" are originally due and payable on and efter January I, 1962, 'the PA Dapartment of Revenue will calcu- late daily interest on all tax deflctencies using an annual in- terest rate that will vary from calendar year to calendar Year. The epplicable interest rates are as follows. INTEREST I Interest i$ calculeted on a daily baSis et tha follow- ing rates. DeUnquent Date 1/1/82 thru 12/31/82 1/1/83 thru 12/31/83 1/1/84 thru 12/31/84 1/1/&S thru 12/31/85 1/1/86 thru 12/31/86 1/1/a7 th~u 12/31/61 1/1/88 thru 12/31/91 1/1/92 thru 12/31/92 1/1/93 thru 12/31/94 1/1/95 thru 12/51/98 1/1/99 thru 12/31/99 1/1/00 thru 12/31/00 Interest Rate 20X ,.. 11X m lOX " llX " " " " .. Daily Intarest Factor .0005~8 .000438 .000501 .000356 .000274 .11110247 .000301 .00(1'2.41 .000192 .000247 .000192 .000219 -~-Taxes that become delinquent on or before December 51, 1981 wIll remaIn a constant interest rate until the delinquent balance is pald in full. -~-Tax.s that become dll.llnquent on or after January I, 1982 are SUbject to a variable Interest rate that chanses each calendar yeer. ---Interest is calculated as follows; 'lVi'i'C.'i\"C.'Sol :. 'fl,~'L~NCE OF TAX UNPAID )( NUMBER OF DAVS DEL IN~UENT X DAILV INTEREST FACTOR.