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COMMONWEALTH OF PENNSYLVANIAH cJ / - 3731
DEPARTMENT OF REVENUE
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C & J EKTERPRISES
5252 E TRINDLE RD
MECHANICSBURG PA 17055-3522
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CERTIFIED COPY OF LIEN c -n
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COURT OF COMMON PLEAS~~ .,,-"'\
CUMBERLAND COUNTY, 2~ \.0 . .~)
PENNSYLVANIA ,<C, -0 -~'~I
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EIN: 23-20666501000 '=C C,) (~n';
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Notice Date: June 3, 2001 Z 'J,) ~:
Notice Number: 245-221-501-052-9 ::! ~,
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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 I, TAX
EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 13110689 10-01-99 12-31,99 1 1,678.49 2,784.26
SALES 21128450 10-01.99 10-31,99 1 1,237.19 1,853.55
TOTAL: 2,815.68 4,637.81
FILING FEE(S): 9.00
INTEREST COMPUTATION DAlE: 06-13-01
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 taxpayerfor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which,
after demand for payment thereof, remains unpaid. The amount of such unpaid 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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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
June 3, 2001
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
C & J ENTERPRISES
NOTICE OF TAX LIEN
filed this
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.
Uens for Personal Income Tax and Employer Withholding Tax arise under
Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as
amended.
liens for Realty T ransier T alt arise under Section 1112-C of the Tax Reform
Code of 1971,72 P .S, Section 8112.C, as amended.
Uens for Liquid Fuels Tax arJse 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 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 ot December 13, 1982, P.L. 1086, No. 225 Section
t et. seq., 72 PA. C.S.A. Section 170t et. seq. (For decendants with date of
death prior to December 13, i 982, liens arise under the Inheritance and Estate
Tax Act of 1961, 72 P.S. Section 2486 -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. 9816).
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Corooration 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 Withholdin9 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 atter 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 01 business of the taxpayer. The lien has priority from the date
of entry of record.
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PLACE OFTHE FILING NOTICE FORM
PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real
Property, in the office of the Prothonotary of the county in which the property
subject to the lien is situated and (b) in the case of Personal Property, .whet~er
tangible or intangible, in the office of the Prothonotary 01 the county In whIch
the property subject to lien is situated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE: According to the Fiscai 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 Commonweallh shail 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 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. ~ Act of December
12,1994, PL 1015, No. 138.
RELEASE OF LIEN
Subject to such regulation as1he Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a certificate of releass of any lien imposed
with respect to any tax if: (1) the liability is satisfied, satlSfactio-n consisting of
payment of the amount assessed together with all interest and costs in respect
thereof; or (2) the liabillly has become legally unenforceable. EXCEPTION:
Interest on Corporation Taxes is computed after a lien is paid.
SETTLEMENT OF ACCOUNT
The 'Totaln 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/o,," ......
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 th6\..,N
interest computation date to and through the payment date, -J
For any delinquent taxes due on or before December 31,1981, interest is"...J\
imposed at the following rates. ~
C.S., EE, C.L., C.N.I. - 6"'.k. PER ANNUM (DU~ DATE TO PAYMENT DATE)
C.I., G.R. CA, S.T. - 6"'.k. PER-ANNUM (DUE DATE TO PAYMENT DATE)
B.L., N.E., G.P., M.1. .6% PER ANNUM (DUE DATE TO PAYMENT DATE)
P.U.R. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) (":)
P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION
s. & u. - 3/4 OF 1% PER MONTH OR FRACTION
RT.T. 0,6% PER ANNUM
INH & EST. .6% PER ANNUM
L.ET., F.U.T. -1% PER MONTH OR FRACTION
M.C.R.T. - 1% PER MONTH OR FRACTION
OFT. -18% PER ANNUM
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For all taxes that are originally due and payable on and atter 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 caloulated on a daily basis at the following rates:
DEUNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
1/1/82 THRU 12/31182 20"k .000548
1/1/83 THRU 12/31/83 16% .000438
1/1184 THRU 12/31184 11% .000301
1/1185 THRU 12/31/85 13% .000356
1I1186THRU12/31186 10% .000274
1/1I87THRU 12/31/87 9% .000247
111188THRU 12/31191 11% .000301
1/1/92 THRU 12131/92 9% .000247
1/1/93 THRU 12/31/94 7% .000192
1/1/95 THRU 12/31/98 9% .000247
111/99 THRU 12/31199 7% .000192
1/1/00THRU 12131/00 8% .000219
111101 THRU 12/31/01 9% .000247
---Taxes 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 caloulated as follows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
Plaintiff
v.
C & J ENTERPRISES
5252 EAST TRINDLE ROAD
MECHANICS BURG, P A 17055-3522
Defendant
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: IN THE COURT OF COMMON PLEAS
: CUMBERLAND CTY., PENNSYLVANIA
: No. 01 - 3781
: Filed: 6/19/0 I
: Amount: $4,637.81
: 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
TOM CORBETT
ATTORNEY GENERAL
By9~
Stephen 1. Brandwene #034198
Chief Deputy Attorney General
Financial Enforcement Section
Office of Attorney General
Commonwealth of Pennsylvania
15th Floor, Strawberry Square
Harrisburg, PA 17120
Telephone: (717) 787-9045
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CER11FIEDCOPYOF LIEN (') Ct'
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COURT OF COMMON P ~. .,?-;o. ,,'.
C, UMIIl5FlLANI) COUNTY, ., \.0 ''lfq "'~"
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EIN.: 2S-2OIilltlliOAJOO :1Jip '.. . 'VJ ~');
NotioeDate:......3.2001 ::.- -.. l:sn, i~~d
Notice Number: 2<l6-221.601.Q62-9 ~ ,;,,) ;;;! : ~
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To Ihto Prolhono1ary 01 said court: p_ 10 the .... J!ij"l.
Co.....-ofPenrlsyNBnIa,Ihto18Is__. .' t\l
oopyof a IionlO be_oI_in """county. .. '~
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. ACCO\INT ID
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TAX
PERIOD
BEGIN
, 10.01-99
. 10.01-99
5
EVENT
NUMBER
8
TAX
DUE
1.578.-18
1,237.1'
2,816.88
4
TAX
PERIOD
ENO
12-31.98
10.31-99
13110889 .
21128460
TOTAL:
FILING FEE(S):
"I!'tFi!_COMPUTATIONDATE: 08-13001
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l!!ta\lllllll natllIIlI~'" unJll!ldTAX.INTEREST.ADDITIONS 01 PENALTlESlhtorainduaftoln_~ andwllllA
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June 3, 2001
DATE
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