HomeMy WebLinkAbout01-05722REVK-159 (8-01) REVOOOKe
BUREAU OF COMPLIANCE
OEPi. 280846
HARRISBURG, PA 17128-0948
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
CARLISLE SPORTS EMPORIUM INC
1101 LINDHAM CT APT 704
MECHANICSBURG PA 17055-5423
CERTIFIED COPY OF LIEN
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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
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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.
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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.
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C. Daniel Hassell ~
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Director, Bureau of Compliance
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