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Home My WebLink About01-04897REVK-159(6-01)REV000K9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 CERTIFIED DOPY OF LIEN D~- ~~9 7 ~ COURT OF COMMON PLEAS OF CUMBERLAND COUf~TY, PENNSYLVANIA COURTEOUS RENTALS INC EIN: z3-2a034811000 50 MARKET ST Notice Date: August 6, 2001 Notice Number: 641-491-901-080-t LEMOYNE PA 17043-1654 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 en~tpe~rped of record in your county. ~~ ioa7 ,caz`~ ~ 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID -TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 14311468 10-01-00 12-31-00 1 2,303.34 3,264:91 _ TOTAL: 2,303.34 3,264.91 FILING FEE(S): 9.00 C -' , y?- .x+ ~t~r ~ ~> _ .._ ~4- rV -; .:. `~., '!~) L~~ _,' ~~ C1 V -=;7 INTEREST COMPUTATION DATE: 08-16.01 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-taxpayer for 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 maybe. SECRETARY O - VENUE {OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE August 6, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS COURTEOUS RENTALSINC NOTICE OFTAX 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. Liens for Personal Income Tax and Employer V~ihholding Tax arise under Section 345 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 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 arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, asamended. 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 et. seq., 72 PA. C.S.A. Section 17Di et. seq. (For decendants with date of death prior to December 13, 7982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation AssistanceFund 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. 9875). LIENS FOR TAXES, 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 V~thholdina Tax Realt~ransfer 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 priorityfrom the date of emry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the rase 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, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVNAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require raffling of the Notice by the Commonwealth. Any Notice of Lien Filed by the Commonwealth shall 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. SEE: Act of December 72, 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 cert'rficate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the ambunt assessed together wRh 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 andfor 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 afterthe interest cemputatioll 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, 7981, interest is imposed at the following rates. C.S., F.F., C. L., C.N.I. -e%PER ANNUM (DUE DATE TO PAYMENr DATE) C.L, G.R., C.A, S.T. -6%PER ANNUM (DUE DATE TO PAYMENT DATE) B.L, N.E., G.P., M.I. -e%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 i%PER MONTH OR FRACTION S.aU. -3/40F 1%PER MONTH OR FRACTION R.T.T. - 6°k PER ANNUM INH a EST. - 6%PER ANNUM L.F.T., F.U.T. -t%PER MONTH OR FRACTION M.C. R.T. -t%PER MONTH OR FRACTION O.F.T. -te%PER ANNUM For all taxes that are originally due and payable on and after January 1, 7982, 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: OELINOUENT DATE INTEREST RATE DAILV IMEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 1/1/83 THRU 12/31/63 16% .000438 1/1/84 THRU 12131!84 11% .000301 1/1/85 THRU 12/31/85 13°k .000356 1/1/86 THRU 12/31(86 10% .0002]4 1/1/W THRU 1P/31/W 8% .000217 1/1/86 THRU 12/31/91 11% .000301 1/1/92 THRU 12/31/92 9% .000217 1/1/93 THRU /2/31/94 7% .000192 1/7/95 THRU 12%31/96 8% .000247 1/1/99 THRU 17J31/89 7% .000192 1/1/00 THRU 12/31/00 8% .000219 1/1/01 THRU 77J31/01 8% .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 7, 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 DELINQUENT) X (DAILY INTEREST FACTOR) COMMONWEALTH OF PENNSYLVANIA : IN THE COURT OF COMMON PLEAS DEPARTMENT OF REVENUE Plaintiff v. COURTEOUS RENTALS, INC. 50 MARKET STREET LEMOYNE, PA 17043-1654 Defendant :CUMBERLAND COUNTY, PENNA. No: 01-4897 Filed: 8/20/01 Amount: $3,264.91 License # 23-2403481 ®~~~ ~®_Sl l 1 ~~.71' i 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. D. MICHAEL FISHER ATTORNEY GENERAL Date: February 10, 2003 15`" Floor, Strawberry Square Harrisburg, PA 17120 Telephone: (717) 787-9045 ~Q BY Stephen L. Brandwene #034198 Chief Deputy Attorney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania "6"`'7lete0C)t1aV0001e COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE wnweamuvwitec X,MtilfYUytt COURTEOUS kENTALS INC 50 MARKET ST LENOYNE PA 17043-1654 CERTIFIED COPY OF LIEN Ol - '~'9 7 Cuk~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.240348110 Notice Date: August 8, 2001 NoOm Number:841.49t•801-080.1 To ttre Prothonotary M said court: Pursuard to the lens 01 8r0 CommomresM of PanrmyNania, there N herew6h trareanNed a oertlfwd Dopy of a lien to be enbred of record m your moray. 1 2 3 4 6 8 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERX7D PERIOD NUMBER DUE DUE BEGIN END EMPL 16311488 70-01.00 12.31.00 1 2,303.34 3,884A7 TOTAL: 2,303.34 3,491 FILING FEE(S): 990 C7 ' C: " • C; ~ =•i ^> c 1 r i L~ .. .~ :~ c.^ :< RIIEHEBT COMPUTATKNI DATE: 0&1&01 TM a hw a1M mrract (7mfignN9agt101 Pertlleyllauaa upon Ow ta>~eyays propedy, real. pereonal, or hMh, 89 the teas may be. Fp+,nAy4"R7~ Nab~i.Rr~~ryp'b~~yL,Gf~C~er~tiwed Ch~k or Money Order will resuN in Ote dewy of iesWnR your ~/1% ~"-w7 - ~~ AuguN 8, 2001 SECRt7ARYOF.~/~VENUE DATE (OR AUfHORREp DELEGATE) PART 2 • TO BE RETURNED TO THE DEPARTMENT OF REVENUE Y^'R BEST AVAILABLE -MICRO COPY r t g /,vim W '(nn~,J f""` ~. g E~~' 1. l _~ L. ~.., _ _= ~..:. 1~\~ C7 C~ J'.' S~ rJ w l.J ~~~ ~ ['~~r -~ l {~~ C~ ~' '~ 'x-r}