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HomeMy WebLinkAbout01-06904 REVK-159 (8-01) REVOOOKI! COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-094G Pel... It q, lJO PJ/{ CJe../' /0'1:2 91 Ru;~ JI'16()~ CERTIFIED COPY OF LIEN 7lo0/-{,90Y~ T~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA LTD ASSOCIATES INC 313 S MARKET ST MECHANICSBURG PA 17055-6325 EIN: 25-1759817/000 Notice Date: November 5, 2001 Notice Number: 460-810-601-103-1 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, the,e 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 80388227 01-01-99 03-31-99 1 .1 ,638.39 2,585.28 SALES 80388227 04-01-99 06-30-99 1 8,005.59 12,492.25 SALES 80388227 07-01-99 09-30-99 1 7,391.72 11,403.77 TOTAL: 17,035.70 26,481.30 FILING FEE(S): 9.00 0 C) (.:) C ~.. '~n '1J ff: 0 -- , rn :>1 ~ :ri C) ;::......:. ~ :::.::: l; j , r,"j (IJ 0' .. -- , C c .. (-) ~~ -0 =:~ , ,. _.- .) (-::; c:.: j.~ c.',: N , rn ~. Z .:,.) :;~ =< (,.) :D -< INTEREST COMPUTATION DATE: 11-15-01 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 tile above named taxpayer lor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due;from such taxpayer and which, after demand lor paymentthereof, remains unpaid. The amount of such unpaid TAX,INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwe.a1th of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a...,=,~~ SECRETARY 0 VENUE (OR AUTHORIZED DELEGATE) November 5, 2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ,;''*l~~:i'M;'' . '",.',"".- . e,: ~"":, 'I~',n, -."- , " .,"~, - - ~~ ~" , - ',,~ '~C" ",;,_, "",'C'''''''_ '..o-,-H~""--'"~' ~." ),-.~,,-,.,. "-''',,"'' "--,.",_""",,_~~,,,_,~_ ,,--,~ - ->~.;,=_"""",,;"_ .~- '-"'"""""'-''''''''rtl COMMONWEALTH OF PENNSYLVANIA VS LTDASSOCIATES INC NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code 72 P.8. Section 1404, as amended. ' Liens for Personal Income Tax and Employer Withholding 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 Liq~id 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 ofthe 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.8. 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 decendants with date of 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.). 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. 9815). 'tea 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; 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 wnhout filing of revival until paid. I Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Emplover Withholding Tax Realty Transfer Tax. Sales and Use Tax Liauid Fuels Tax. Fuel Use Tax. Motor Carriers Ro~d 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 priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shali be flied: (a) In the case of Real Property, In the office of the Prothonotary of the COUnty in which the property subj~ct to the lien ,is situated and (b) in the case of Personal Property, whether tangible or mtanglbl_e, In the office of the Prothonotary of 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 reffling of the Notice by the Commonwealth. Any Notice of Lien filed by the. Commonwealth shall have ~riority to, and be paid in full, before any other obligation, 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 flied. ~ Act of December 12,1994, PL 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 re~pect to any tax if: (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 become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column TJ 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.!. - 6% PER ANNUM (DUE CATETO PAYMENT DATE) C.I., a.A., C.A., S.T. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.L - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. .1% PER MONTH OR FRACTION (DUE cATETO PAYMENT DATE) P.I.T., E.M.T. .314 OF 1% PER MONTH OR FRACTION S. & U. - 314 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. .6% PER ANNUM L.ET., EU.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 denciencies using an annual interest rate- that wit! 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 12131/82 1/1183THRU12131/B3 1/1/84 THRU 12131/84 1/1/85 THRU 12131/85 111186 THRU 12131/86 111/87 THRU 12131/87 1I1/8BTHRU 12131/91 1/1/92 THRU 12/31/92 1/1/93 THRU 12/31/94 1/1/95 THRU 12/31/96 111199THRU 12/31199 1I1100THRU12131/00 1/1/01 THRUl2131/01 .000548 .000438 .000301 .000356 .000274 .000247 .000301 .000247 .000192 .000247 .000192 .OQ0219 .000247 20% 16% 11% 13% 10% ".. 11% ".. 7% .% 7% .% .% ---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 1, 1982 are SUbject to a variable interest that changes each calendar year. mlnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUr.,'IBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) ff1Ml!l1l1ll1!t!m [~ ,. _'r~~-l~_l :"ITPf'i'r.lT~ ,,!:aI>!'~'M_.t;jf.ffi,~'W!;;r-\fjj)~~'~;'i~J~;l;'-i-":;1r-;'-','__:-;-r_1('f:'<"",{~lPr"'f{;~~'f<ij!Wil!f\$~WWi~~j~_:r?"';'C'_~-l:~_",~TJ_1!11J':f . COMMONWEALTH OF PENNSYLVANIA: IN THE COURT OF COMMON PLEAS DEPARTMENT OF REVENUE : CUMBERLAND COUNTY, PENNA. Plaintiff v. : No: 01 - 6904 : Date Filed: 12/6/01 : Amount: $26,481.30 LTD ASSOCIATES, INC. 313 SOUTH MARKET STREET MECHANICSBURG, PA 17055-6325 Defendant : License # 25-1759817 QRDER TO SATISFY 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 BY Stephen L.Br ene #034198 Chief Deputy Attorney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15'h Floor, Strawberry Square Harrisburg, P A 17120 Telephone: (717) 787-9045 Date: April 25, 2002 ,'~<;~r,,~'!",_.__~'fll!' "__,~'mlr;!lfW!f: " 1: " .. ,,,,,..;,,,1 - . ., ,,~'~ ~'.' .___...._~. ""-M''''''_~'''''''"'-''''''"~"''~'_,",'~'~o_~ ~"" .~..."... .. c C:. VTJ~: [T!r ~.7 t~~.~: ". - l.,'- >::: :,;.:.1 , c:.. ",,:,> :':> "'~) r,,;, ;iBIII~ j [~~.i!I[!]_5.[r!r~'R'!li~iJ;.~H~:Il~'ftj!'~~~l;~"'K~'1'I,jR*"'it~'f;;!~~_~_~~1ib,(9't~V;~NF'''''''-'J'''-'--'' -,1\j,>,;'>',:r"';!'!;;?"~~h"}\;'''%~~~;::;j'1i''~'1",,iJ'-''_-f;-W~/~1"%\~t';l1':I,j,;1"lfl;~N*~:(0 REVK-159 (8.01) REVooK18 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' ". " , BUREAU OF COMPLIANCE DEPT. 280948 HARRISeUFlG. PA 1'1128-0948 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA LTD ASSOOIATES INC 313 S MA~KET ST MECHANICSBURG PA 17055-6325 ENTITY 10: 25-1759817/000 DOCKET NUMBER: 01-6904 DA TEFILED: December 6, 2001 FEES: 9.00 NOTICE NUMBER: 365-067-901-122-1 To the Prothonotary of said court: Pursuant to the laws of tha Commonwealth of Pennsylvania, there is herewtth 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 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER BEGIN END SALES 80388227 01-01-99 03-31-99 1 1,638.39 2,585.28 SALES 80388227 04-01-99 06-30-99 1 8,005.59 12,492.25 SALES 80388227 07-01-99 09-30-99 1 7,391.72 11,403.n TOTAL: 17,035.70 26,481.30 FILING FEElS): 9.00 INTEREST COMPUTATION DATE: 11-15-01 The undersigned, the S~retary 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 lalCpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such lalCpayer and which, after demand for paymentthereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the lalCpaye~s property, real, personal, or both, as the case may be. Faill,lre to pay this liability by Certified Check or Money Order will resl,llt in the delay of issl,ling YOl,lr Satisfaction. ~ a... '::2,,~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) December 21,2001 DATE PART 3 - TAXPAYER NOTICE COPY ;r.'p'''''''',''''A)i!,. ~._,=_. .1 . I- T NOTICE TO TAXPAYER This is a copy of the certificate of lien which has been filed with the Prothonotary of your county. Failure to pay the Total shown on the face of this lien within ten days from the mailing date will result in your case being referred to Commonwealth Attorneys for execution on the lie!), The total in column 7 includes assessed/settled TAX, PENALTIES and INTEREST up to the data indicated. Calls or questions concerning this notice should be directed to: BUREAU OF COMPLIANCE, LIEN SECTION, DEPT. 280948, HARRISBURG, PA 17128-0948, (717) 787-3911. Payment may be made by check or money order made payable to: PA DEPT. OF REVENUE. Plea... note the Entity Number and daytime teiephone number on the check. PA DEPT. OF REVENUE BUREAU OF IMAGING & DOCUMENT MANAGEMENT DEPT. 280405 HARRISBURG, PA 17128-0405 TAX TYPE LEGEND SALES - SAI.:.ESTAX INOIV USE - INDIVIDUAL USE TAX BUS USE,- BUSINESS USE TAX PROMOTER ..PROMOTER TAX EMPLoYI~Fr. EMPC.OYER:WlTHOLDING 'TAX MASS TRANS. MASS TRANSlTTAX PORT. P,6.S,SENGER'CAR RENTAL TAX CSA. CI,,~~STAMPIN"AGEIfl" CIGW. CIGARElTE WHO_LESAl.;ER C1G RETAIL, CiG.AA!m'I' RETAILER . CIG VENDOR--CIGA~VENDING MALT BEV. MALT BEVERAGE TAX MOTOR CARR. MOTOR CARRIER TAX MOTORBUS. MOTOR BUS TAX FUSE. FUEL USE TAX UQ FUELS. LIQUID FUELS TAX OIL FRANCH. OIL FRANCHISE TAX CAPSTOCK-CAPlTALSTOCKTAX LOANS. LOANS TAX eNl . CORPOAATE'NEr INCOME TAX FR FRAN. FOREti3N fRANCHISE TAX "R. GRO!lS Rl;c~I"'" Gp. GROSS~PRiMII,.IMS BS. BANK SHAflES'TAX MT. MUTUAL THRIFT co OP. COOPERATIVE ASSOCIATION MARINE. MARINE INSURANCE PURTA - PUBLIC UTILITY REALTY TAX. SEITLEMS...,. OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance oiT"" 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. " payment or settlement of account is made after the interest comRutation date, the payment must include the lien filing costs and accrued interest from the interest computation date to and through the payment date. . .~v~_O" ~ INTEREST ,., ~ .~ , '" 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.t 0.1., G.R., C.A., S.T. B.L.,N.E.,G.P.,M.J. P.U.R.. P.I.T., E.M.T. S. au. R.T.T. INH & EST. L.F.T., F.U.T. M.O.R.T. O.F.T. - 6% Pea AN.N..lJM IDUE DA.TE TO PA.YMENT DA~ . 6% PER ANNUM; DUE_DATE TO PAYMENT DA . 6% PER ANNUM DUE DAlE TO PAYMENT PAT . ". p~R~omilo~ FIlI\GJION (PV~ DATE TO AVMENT PATE) . 314,OF -1%' PER-tJ!oN'rH;OR.FRAetlON - . 314 OF 1% P!:R-MONTH,OR FRACTION - 6% PER AN\,IUM .6% PER' 'ANNUM . 1% PER MoNtH OR FRACTION . 1% PER MONTH OR FRACTION - 18% PER ANNUM INTEREST: Interest is calculated on a daily basis at the following rates. DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR .000548 .000438 .000301 .000356 .000274 .000247 .oocr.ro1 .000247 .000192 ,000247 ,000192 ,000219 ,000247 ,000164 ---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 1, 1982 are subject to a variable interest that changes each calender year. INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) F$ Bft . ,JI!JIL_.j",_"~",,,,~:.mJ,,,, 'r_~~~~~I,\li'**I"j':W,f"j,''''~!!0~':'")-U-'-h;-; '''0''!'-<\]l:;1~~-*![Jm~J~~~,; 1/1/82 THRU 12/31/82 1/1183THRU 12131/83 1/1184 THRU 12131/84 1/1/85 THRU 12131185 1/1/86THRU121311B6 1/1/87 THRU 12/31/87 1/1/91 THRU 1213-1191 111192 THRU 12/31/92 1/1194 THRU 12/31/94 1/1/95 THRU 1213119B 1/1/99 THRU 12/31/99 1/1100 THRU 12131100 1/1/01 THRU 12131/01 1/1102 THRU 12/31/02 20% 16% 11% 13% 10% ,% 11% '" '" '" '" '" '" ... ---Interest is calculated as follows: ~ R ~ 0 (:)- c; --n .." ..,.~ ili t~: ,,-;... ~ .L ~ .2: (j) 1..,_ ;:5; ~. '- -', ~ ;-:~~::. ~ :P'; ~:c:: ~ 0- :~-=.! " '" ~:::: 1:") I <.A <Y ~~ ~....\ ) ~