The URL can be used to link to this page

Home My WebLink About01-2562 FX iiCj,<CEEVlSD BUREAU OF COMPLIANCE DEPT. 280946 cfflooSi-},'ft'46 P111 oq4~ COMMONWEALTH OF PENNSYLVANI DEPARTMENT OF REVENUE ~/- r;~ CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA C & J ENTERPRISES 5252 E TRINDLE RD MECHANICSBURG PA 17055-3522 EIN: 23-20566501000 Notice Date: April 23, 2001 Notice Number: 688-073,701.041-8 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 21128450 12-01-96 12-31-96 1 496.58 1,208.57 SALES 21128450 06-01.98 06-30.98 1 808.77 1,335.43 SALES 21128450 11-01.99 11-30.99 1 737.17 1,137.24 SALES 21128450 02.01.00 02-29-00 1 1,071.37 1,631.76 SALES 21128450 04.01.00 04.30.00 1 1,239.33 1,870.42 SALES 21128450 05.01-00 05.31-00 1 1,042.68 1,514.88 SALES 21128450 06.01-00 06-30-00 1 824.44 1,151.17 SALES 21128450 07-01.00 07-31-00 1 801.25 1,073.12 TOTAL: 7,021.59 10,922.59 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05-03-01 (') a c::: 0 ? "YI ;:R fi[ X .~! _m ."" "r" z::v -< ;~,;:;,"Tj Zc I , 0:> . P29 -<o:t::' ,-:4. :<c J:>o -'.-~(:j J> ._,_1,~l'<' ZO :t: ~~:.::J 5>0 :z.;; l;. c: '!? om ~ ~ f'.:> :0 -<: 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 for unpaid TAX, INTEREST, ADDiTIONS or PENALTIES therein due from such taxpayer and which, after domand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a iien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a... ':1~~ SECRETARYOF EVENUE (OR AUTHORIZED DELEGATE) April 23, 2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ~,-,',~,~(...o~",.", 4.,-- 1"', II' 'I COMMONWEALTH OF PENNSYLVANIA VS C & J ENTERPRISES NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for Corporation TaX8$ 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 of the Tax Reform Code of 1971, 72 P.S. Secfion 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 arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens for Fuel Use Tax aris~ 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 Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 et. 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 Assi::otance 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 AXES. 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 notice. 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 Employer Withholdina Tax. Realty Transfer Tax. Sales and Use Tax. Liquid Fuels Tax Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is situated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the dafe of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FiLING: The notice of lien shall be filed: (a) In fhe case of Real Property, in the office of the Prothonotary of the county in which the property subj~ct to t~e lien.is sit~ated an~ (b) in the case of Personal Property, whether tangible or mtanglble, 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, 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 f?riority to, and be paid in full, before any other obligation, judgement, claim, hen, 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. SETTLEMENT 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 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.1. - 6% PER ANNUM {DUE DATE TO PAYMENT DATE} C.t., G.R., CA, S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.l., N,E., G.P., M.1. -6% PE:.RANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.I. -3f4 OF 1% PER MONTH OR FRACTION S. & U. - 3f4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH 8: EST. - 6% PEA ANNUM L.F.T., F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION OFT. -18'%,PERANNUM 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 INTERES'r RATE DAilY INTEREST FACTOR 1/1f82 THRU 12/31/82 20<% .000548 1I1f83THRU 12/31183 16% .000438 1/1184 THRU 12131/84 11% .000301 1/1185 THRU 12/31/85 13".4, .000356 1/1/86THRU 12/31/86 10% .000274 1/1/B7THRU 12131187 9% .000247 1/1/88THRU 12131191 11% .000301 111f92 THRU 12131192 9'% .000247 1/1f93 THRU 12f31f94 7% .000192 1/1/95 THRU 12/31198 9% .000247 1f1l99 THRU 12131199 7% .000192 1/1/00THRU 12131/00 8% .000219 1/1/01 THRU 12131/01 9% .000247 ~uTaxes 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 OFTAX UNPAID) X(NUMBER OF DAYS DELlNQUENl) X (DAIL Y INTEREST FACTOR} ~ " i;-'iil ~."' <_"=.III1I~I!!lli(lrm ~1j~Ml~-"~<~''''''I<_l''-lll" ~J;,~'IW'i~I~~lli';1W!\i1i\'f_t'_'Pm"we,"il1--j'?i':,~p:i_jW1f!;'""""'IC~:;-'",-il"'";~~H:;W-M'filiW!~,~~-}lf~~i<:i'1P-''li!-q'~~~ " '- , .. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Plaintiff v. C & J ENTERPRISES 5252 EAST TRINDLE ROAD MECHANICS BURG, PA 17055-3522 Defendant : IN THE COURT OF COMMON PLEAS : CUMBERLAND CTY., PENNSYLVANIA : No. 01 - 2562 : Filed: 5/1101 : Amount: $10,922.59 : License # 23-2056650 ORDER TO SATISFY TO THE PROTHONOTARY: You are hereby authorized and directed to satisfY the lien and judgment, as above captioned, upon payment of your costs only by Defendant. Dated: April 7, 2005 " 1:- BY Stephen L. Brandwene #034198 Chief Deputy Attorney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Strawberry Square Harrisburg, P A 17120 Telephone: (717) 787-9045 , ,~ ~~ ~-.- ~- , " -- " ~, .... , ~. "'k:j (') ,..., (f( <= 0 c: = 'T1 <:" "" vt ~E~ "'" -l " ::c.,., D ;;0 ri1p= ~ -:;:-"'1- .,.,r11 f' 0~l );.~~ 66 }.> ~ ~~ --:-1-r-- -.j -0 ~-rl :;;:: -_0 -...l 5~:;:~' ern L_ --I 2: 2iJ ~ :<i U1 0"\ :< 'f ,-__~~;"""'_...oilJlilOOOJll_\l'<lm1Wl",1'i"'''''R,(,-',,'~~"'-i.''';>!!''*.,,''-',V'!:i"'''f",;r;,",!)-i?~~'''''',;[':,l' '~"''f:~.c'''-l'''''''~'~'-l'''''r~:tI'IC-l'!j(::j'1!l~W!n''1'Y'~-V';~'''>-'';- 0- "n.'c-o --'-l-'!'c-'t"<~~-,,,,,,,s;\1'fi-jl" j~H"-"""'-o!;;r, -~'"''''1'''''Wlf'~-f'''''!H'ifI'ff<T!II'!~''W~fI''~f , 'r~~"'<"=;;;~:~'''''''''''''~'~"''~~~~;~~;:;;~'~;';~~~;~~~~~,~O1"'~';;;;~'."'"-'~'';'~~~ . DEPARTMENT OF REVENUE /' .. ' . UiAU Of ()Ot,fPllANC~ ,-, OUT. a.... HMRISBUAQ. PA t1128.ot41 ' CERTIFIED COPY OF LIEN y ,ff.,:i:'"" 17: 'r.~' r It " , 'I, , , ~. " t: f -1~:: ~; ,;; " " .;.: , ~f:' 'f. r'. "" 'I" I" ,',',':,:;:' i ~:; i' ~: it,;;' . (, I I , I i i COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA C & J EN~ERPRISES 5252 E TRINDLE RD HECHANIC$BURG PA 17055-3522 EIN: 23.20666501000 Nolice Dat.: April 23, 2001 Notice Number: 68a.073-701-041.8 To the Prolhonotary of said cour1; Pursuant to the laws 01 the Commonwealh of Pemsylvania, there is herewith transmitted a certified copy of a rten to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SAlES 21128450 12.01.96 12.31.96 1 496.58 1,208.61 ' SALES 21128460 06-0 ,.98 06.30.98 1 8tlIJ.77 1,336.>43 SAlES 21128460 1\.01.99 11.30.99 1 737.17 1,131.24 SAlES 21128460 02-01.00 02.29-00 1 1,071.37 1,631.711 SALES 21128460 04-01-00 04-30.00 1 1,239.~ 1,870.42 SAlES 21128460 05-01.00 06.31.00 1 1,042.68 1,514.88 SAlES 21128460 06.01.00 06.30.00 , 824.44 1,151.17 SAlES 21128450 07-01-00 07.31.00 1 801.25 1,073.12 TOTAL: 7,021.58 10,922...59 FILING FEE(S): 8.00 E & "On' [I)r", 6jz f.,', (l'1~' ~,(;. t;.( ~C' :i>g ~ o :x ".. -< I .:) 0, ~ p'J .. .n 'jx .h? :;2~ 01" ~ ". :z: 'Po N IHfEIll!ST IXlMPUTATION DATE: 06-03-01 The ~... &poetafY Of ~ (or an authorized'delegate) of the Commonwealth of Pennsylvania, certifies this to be a Irue and c::omtd .......IIO\I.~\Il8above na\1I8d"""" for unpaid TAX, INTEREST, ADDITIONS or PENALTIES lhe<81n due '10m such taxpayer end whloIt, .. .........ifGr~ thelllOf, remalne unpaid. The amount 01 such unpsld TAX,INTEREST, ADDITIONS or PENAL nES Is a lien.. favor 01 the Oommonld"" Of pennavtvania upon the laxpayer's property, real, personal, or both, as the case may be. ~,," ",J.. . ,="t41... OF HUE (OAAUTHORIZED DElEGATE) April 23, 2001 DATE PART 2. TO BE RETURNED TO THE DEPARTMENT OF REVENUE '" ", ,-,y- ',r "'f.{.,",:,")', .;.e) ___..~ _',. ..;\,:,-,...." ~; ;,;, ,/' "., r!l'~ ,~." "'~"......,,.. "__1)1 ~" " _~i ., ';" . . "'~ 1 ..1~ ,j , ~ '::1,' ., '.i I ,~~ "1: ..:~~