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HomeMy WebLinkAbout01-05722REVK-159 (8-01) REVOOOKe BUREAU OF COMPLIANCE OEPi. 280846 HARRISBURG, PA 17128-0948 ~~.. ~ ~,w rhi I03~1$ ~eu, i171L5~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CARLISLE SPORTS EMPORIUM INC 1101 LINDHAM CT APT 704 MECHANICSBURG PA 17055-5423 CERTIFIED COPY OF LIEN ~. O/-59.1. ~cv.:.( T-e..-- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1694369/000 Notice Date: September 24, 2001 Notice Number: 256-430.901-091-9 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 EMPL 18025205 0401-01 06-30-01 1 2,180.39 2,576.65 TOTAL: 2,180.39 2,576.85 FILING FEE(S): - 9.00 ry ,-.. £= .. R C.;; ;~ ~~: ~ ~ "~' f ~.}._ --~ rt. - r_C ti;' INTEREST COMPUTATION DATE: 10-04-01 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 againstthe above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, attar 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. ~ Q• Vic, SECRETARYO EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 24, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS CARLISLE SPORTS EMPORIUM INC NOTICE OF TAX LIEN filed this day of at m. 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 property subject to lien is stuated. 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 Commonweath. 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 liabilty with which the property may be charged. EXCEPTION The Commonweath does not maintain priorty 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, P.L. 1015, No. 138. RELEASE OF LIEN 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 Withholding Tax arise under Section 345 of the Tax Reform Code of 1977, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 117 2-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 Act, 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 Tax Act of 1982, Act of December 73, 7982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to December 73, 1982, liens arise under the Inhertance and Estate Tax Act of 7961, 72 P.S. Section 2485 - 101 ei. 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. 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 wth 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 fax is paid. Personal Income Tax Emolover Wthholding 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 arid 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 priorilyfrom the date of entry of record. 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 wth respect to any tax 'rf: (1) the liabilty is satisfied, satisfaction consisting of payment of the amount assessed together wth all interest and costs in respect thereof; or (2) the liabilty has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENiOFACCOUNT 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 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 DATE TO PAVMEM DATq C.L, G.R., C.A., S.T. - 6°h PER ANNUM (DUE DATE TO PAYMENT DATE) - B.L., N.E., G.P., M.I. - 6% PER ANNIRd (DUE DATE TO PAYMBdr DATE) P.U.R.. - 1 % PER MONr'H OR FRACTION (bUE DATE TO PAVMENT DATE) P.I.T., E.M.T. - 3/4 OF 1%PER MONTH OR FRACTION S. a U. - 3/4 OF 1% PER MONITH OR FRACTION R.T.T. -e%PER ANNUM INHa EST. -e%PER ANNIxA L.F.T., F.U.T. -1%PER MOMH OR FRACTION M.C.R.T. -1%PER MONTH OR FRACTION O.F.T. -16°/PER ANNUM For all taxes that are originally due and payable on and after January i, 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: OELINOUEM DATE IMEREST RATE DAILV IMEREST FACTOR 1/1/82 THRU 72N31/62 20% .000548 1/1/83 THRU 12N51 /63 16% .000438 1/1/84 THRU 12/31/84 11% .000301 1/7/85 THRU t2l31/65 13% .000356 1!1/86 THRU 72/31/86 /0% .0002]4 i/7/B7 THRU 12/31/8] 8% .00024] tA/88 THRU 12/31/97 77% .000301 1/1/92 THRU 12/37/92 9% .000247 1/1/93 THRU 12737/84 7°b .000192 1/1/95 THRU 12/31/88 9°h .00024] 1/7/99 THRU 12137/89 7% .000192 1/1/00 THRU 72/31/00 6% .000279 1/1/01 THRU 12/37/01 9°k .0002d7 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid oft. ---Taxes that become delinquent on or aker January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNFAIR} X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. CARLISLE SPORTS EMPORIUM INC 29 S MIDDLESEX RD CARLISLE PA 17015-8511 To the Prothonotary of CUMBERLAND County: Pennsylvania ~ DEPARTMENT OF REVENUE REVK-300 (0410) REVOOKIO DOCEXEC AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER:........... 01-5722 DATE FILED :...................... October 2, 2001 E I N :..................................... 25-1694369/000 NOTICE NUMBER :.............342-518-110-052-1 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges the above-captioned Lien/Judgment note should be removed from the records thereof. AND 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 the Plaintiff to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so. For doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 21 day of May, 2010. ~ C'3 C 0 a _. ,~..~ s ro~~. I-r ~ : ~ ~ --s S -n C. Daniel Hassell ~ `~- ~' " I ~+;-; m ~~ Secretary of Revenue ~ . ~, ; -, ~ ~- , . - }_ a-•r, °~~ - ~ ~ 2 ~ ~-~ ~` ~ ~ - i~G .Q ~ Mary Hubler Director, Bureau of Compliance ~g.so PA 6E~T- t~SN ~~d~~~l0`)' E ~¢ oz W J ~~ Z Z Z ~ a ~~ W Z ~O ~ U ~~ Q Z U~ W ~ = W I- m Z ~ - ~ U 0 0 N W I- O Q z ~ W J ~ } Z ~ W Z) Z W W ~ ~ LL ~~ 2 ~ ~Z J W Q~ w~ ~Q O U U Z fY a W H a w J J Q U LL N Q N H oc H a