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HomeMy WebLinkAbout01-05593REVK-75e (6-01) REVOOOK9 aUREAU OF COMPLIANCE DEPT. 260946 HARRISBURG, PA 77126-0946 Cam" /0271 ~w. y /!'455 CODY BOB INC 135 GETTYSBURG MECHANICSBURG COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS O~ c ~~ ~~ I CUMBERLAND COUNTY, m s'-. ~ -r;_ PENNSYLVANIA %;~- ,~,~ =-;,,';_! ~;~:;: c'~ ~. E IN: 23-2938462/000 7= ~=~ -" ~' `'? PIKE Notice Date: September 17, 2001 n„ ~»' --;.; Notice Number: 771-332-601-091-2 "-'` ` -~~ '-'~? PA 17055-5605 >C ra ~"' To the Proihonoiary of said court: Pu~ant 4>3the ~ws 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 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 81870899 10.01-99 12-31-99 1 0.00 839.46 SALES 81810899 01.01-DD Ot-31-00 7 0.00 362.88 SALES 81810899 02.01-00 02-29.00 1 0.00 337.47 SALES 81810899 03.01-DO 03-31'-00 7 O.Ol7 427.09 ~. SALES 81810899 04-01-00 04'-30-00 7 499.59 959.11 SALES 81910899 05-01-00 05-31-00 856.86 1 313.24 i , SALES 81810899 06-Ot-00 06-30-00 906.71 1,389.65 7 SALES 81810899 07.01-00 07-31-00 960.67 1,356.90 7 ~ SALES 81810899 08.01-00 08-31-00 906.79 1,280.80 ' SALES 81810899 09-01-00 09-30-00 7 906.96 7,281.04 SALES 81810899 10-01-00 10-31-00 7 854.48 1,060.63 SALES 81810899 11-01-DO 11-30-00 i 826.68 1,028.60 SALES 81810899 72.07-00 12-31-00 1 830.45 1,030.80 TOTAL: 7,557.19 72,667.67 FILING FEE(S): - 9.00 INTEREST COMPUTATION DATE: 09-27-01 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 paymentthereot, 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. ~~ CL• ~+'~'zrn'U SECRETARY O VENUE (OR AUTHORIZED DELEGATE) September 77, 2007 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE t ~ bus U9Va e ,_ _ .~. _e. - a~... ': ~ k... ,. _ _ >~ . .. u, _i:.'cx.;~d~~,nre~~LaN.zJ~w aa~~+~' ~:.. .." 4 COMMONWEALTH OF PENNSYLVANIA VS CODY BOB INC NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Lions for Corporation Taxes arise under Section f 407 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 7971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 7112-C of the Tax Reform Code of 1971, 72 P.S. Section 8172-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Acl, 72 P.S. Section 2617-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 Tau Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendanis with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Ad of 1961, 72 P.S. Section 2485 - 707 et. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportatiori 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. 9815). LIENS FOR TAXES PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise ai the time of settlement (assessmem) and are lions 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 validky without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Inwme Tax Employer ' hholding Tax Realty Transfer Tax Sales nd T Li uid Fuels Tax F dl Use Tax of r r ' Tax an Motorbus Tax liens are liens upon the frahchises as well as real and personal property of taxpayers, but only after they have been entered and docketed of rewrd bythe-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 entry of record. PLACE OF THE 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, whether tangible or intangible, in the office of the Prothonotary of the county In which the properly 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 rattling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full, befote 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 12, f 994, 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: (i) 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 became legally unenforceable. EXCEPTION: Interest on Corporation Taxes is compufed after a lien is paid. SETTLEMENiOFACCOUNi 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.I. - 6'% PER ANNUM (DUE DATETO PAVMFM DATE) C.L, G.R., C.A., S.T. -b'%PER ANNUM (DUE DATETO PAYMENT DATE) e.L, N.E., G.P., M.I. -5%PER ANt:IUM'(DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMEM DATE) P.LT., EM.T. -3b OF 1%PER MONTH OR FRACTION S.aU. -3/40F 1%PERMOMH OR FRACTION R.T.T. - e°h PER ANNUM INH a EST. - e% PER ANNUM L.F.T., F.U.T. -1% PER MOMH OR FRACTION M.C.R.T. -1% PER MOMH OR FRACTION O.F.T. -18%PER ANNUM For all taxes that are originally due and payable on and after January t, 7982, the. PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will varyfrom calendar year. Interest is calculated on a daily basis at the following rates: DELINCUEM DATE IMEREST RATE DAILY IMEREST FACTOR i/1/82 THRU 7281/62 20°k .000548 1/1/83 THRU 72/31/63 1~ .000436 7/1/94 THRU 72/31/84 11% .000301 7/1/85 THRU 12N31/65 13°/. .000356 1/1/86 THRU 12/31/66 10% .000274 1/1/87 THRU 12/31/67 9% .000247 1/1/86 THRU 12/31791 11% .000301 7/1/92 THRU 12/31/92 8°A .000217 1/1/!13 THRU 12/31/84 7% .000192 7/1/!15 THRU 12/31/86 9% .0002d7 1/1/99 THRU 72/31/99 7% .000192 1/1/00 THRU 12/31/00 8% .000219 7/1/01 THRU 12/31/01 9% .0002d7 ---Taxes that become delinquent on or before December 31, 7987 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or attar 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 DELINOUENi) X (DAILY INTEREST FACTOR)