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Home My WebLink About01-06229 ~ REVK-159 (B-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 Prt, 11 q.(IV fJ 11 Ut J IJ 3 fie; 1- rCu-. /1 r n~ CERTIFIED COPY OF LIEN flu D I '- l:; 1. q C.;;;:; T.L- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA A&B AUTOMOTIVE 114 N YORK ST MECHANICSBURG PA 17055-6221 EIN: 25-1754285/000 Notice Date: October 21,2001 Notice Number: 558-583-501-101-6 To the Prothonotary 01 said oour!: 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 SALES 21560618 01-01-01 01-31-01 1 0.00 82.82 SALES 21560618 02-01-01 02-28-01 1 1,184.39 1,733.44 SALES 21560618 03-01-01 03-31-01 1 1 ,580.88 2,099.28 SALES 21560618 04-01-01 04-30-01 1 1,699.86 2,159.28 TOTAL: 4,465.13 8,074.80 FILING FEE(S): 9.00 0 C) 0 C ., , K ":::> v C-.:; ,--, S2S~:~ -..oj W I': 7\-~ -S":-;;- ~~y'-'~ 0 "-", ~C. - (~) ~~t~ - w ~f~ ;::;'''C :;;; -:=':I =< CO -, INTEREST COMPUTATION DATE: 10-31-01 ~j ri 11 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct oopy 01 a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after d~mand forpaymenllhereol, remains unpaid. The amount 01 such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor 01 the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~ Q... '::2 ~~ SECRETARY 0 VENUE (OR AUTHORIZED DELEGATE) October 21, 2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE :;"';ij,!\~~1~j!L-J_,~,,~"_~_ ,~__,,__fl!RJ!J"~_h_O ,., " """""""".... " COMMONWEALTH OF PENNSYLVANIA VS A&B AUTOMOTIVE NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens lor Corporation Taxes arise under S9ction 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 01 the Tax Relorm Code 01 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code 01 1971, 72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 01 the Liquid Fueis Tax Act, 72 P.S. Section 2811-M, as amended. Liens for Fuel Use Tax arise under Section 13 01 the Fuei 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 13,1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendanls with date 01 death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq.). "'r"t Liens for State, or State and Locai Sales, Use and Hotel Occupancy Tax and ~ 'r{ Public Transportation Assistance Fund Taxes and Fees arise under Section v- 242, Act 01 March 4,1971, No.2 as amended, 72 P.S. Section 7242. t 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: Comoration 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, wnh no further notice, The fiiing 01 a Notice 01 Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing 01 revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. EmDI()yer Withhcil~ina Tax Realtv Transfer Tax. Sales and Use Tax Liauid Fuels-Tax. Fu~1 Usarax Motor Carriers'RGad 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 01 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 priority from the date of entry of record. ~'"- ~ '0.' ~"" ""' od~ ~_ ,",'" _~, ~"..' ~ , ='''''';U',' PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice 01 lien shall be filed: (a) In the case 01 Real Property, In the offic~ of the Prothonotary of the oounty in which the property subject to the hen IS sItuated and (b) in the case 01 Personal Property whether tangible or intangible, in the office 01 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 Fiscal Code the Notice of Lien is automatically revived and does not require refiling _ of the Notice by the C~m~nwealth. Any Notice ()f Lien filed by the Commonwealth shall have ~"o"ty to, and be paid in full, before any oth~r obligalion, judgement, claim, hen, 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 12,1994, P.L.1015, No. 138. RELEASE OF LIEN Subject to suc~ 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 il: (1) 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 beoome legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" oolumn (Column 7) lor aach 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 oomputation date to and through the payment dale. 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.!. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) Col., G.R., CA, S.T. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., Mol. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.!.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. . 3/4 OF 1% PER MONTH OR FRACTION R.T.r. - 6% PER ANNUM INH & EST. - 6'0/0 PER ANNUM L.F.T., F.U.T. .1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION O.F.T. -18% PER ANNUM For all taxes that are originally due and payable on and after 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 calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111/82 THRU 12/31/82 20% .000548 1f1/83THRU 12f31183 16% .000438 111184 THRU 12131/84 11% .000301 1I1/85THRU 12/31/85 13% .000356 1I1/86THRU12131/86 10% .000274 111/87 THRU 12131/87 9% .000247 1I1/88THRU 12131/91 11% .000301 1/1/92 THRU 12131/92 9% .000247 111/93 THRU 12131/94 7% .000192 1/1/95 THRU 12131/98 9% .000247 1/1199 THRU 12131199 7% .000192 1/1100 THRU 12131/00 8% .000219 < 111/01 THRU 12131/01 9% .000247 ..-Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate u'ntil the delinquent'balance is'paid off. ---Taxes that become de:linquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. --~lnterest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) ':m.. ,_ """,,]I ~ "--,JL.,~~ ..,--:--,....",~",..oii,. 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