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HomeMy WebLinkAbout99-03136i No. 9?-31Jlo Civil Term vs, Court Of Common Ploa$ Cumb. Co. j Y COMMONWEALTH OF PENNSYLVANIA : IN THE COURT OF COMMON PLEAS DEPARTMENT OF REVENUE : CUMBERLAND COUNTY, PENNA. Plaintiff : No: 99 - 3136 V. BEDROOM FACTORY, INC. 5228 EAST TRINDLE ROAD MECHANICSBURG, PA 17055-3522 Defendant : Filed: 5/24/99 : Amount: $6,173.47 License # 25-1664671 0RDER 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 C? JoK91J. Condblge #020831(/ Sr.'Deputy Attorney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 151' Floor, Strawberry Square Harrisburg, PA 17120 Telephone: (717) 787-7188 Date: March 26, 2002 .,? REVK-159(0-05) REV000101 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT.2B0Ma HARRISBURG, PA 17128-MG L.,.,. ?1 (,? i °- ----•,, • -; i?',it ( CERTIFIED COPY OF LIEN VO ' - 3131s> C w.S? `_'9 fill" r 1l; l_ (!+t COURT OF COMMON PLEAS OF ?wM CUMBERLAND COUNTY, PENNSYLVANIA BEDROOM FACTORY INC 5228 E TRINDLE RD MECHANICSBURG, PA 17055-3522 469,00 od c kLA 8U rv? 4 R# ?F) n 1 t EIN: 25.1664671/000 Notice Date: May 12, 1999 Notice Number: 468.998.599-050.7 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. r 1 p 3 4 5 6 7 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21534501 07.01.98 07.31.96 1 4,228.06 6,173.47 TOTAL: 4,228.06 6,173.47 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05-22.99 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 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 may be. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) May 12, 1999 DATE PART t -1'O BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS BEDROOM FACTORY 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.S. 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 Liquid 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 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 13, 1982, P.L. 1086, No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 at. 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 at. 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. Uens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENMRSAXE5 _PENALTIE$ANQ_INMElEsT GENERAL INFORMATION: Cgrporation Tax Lienc provided under the Fiscal Code arise at the time or settlement (assessment) and are liens upon the franchises and property, both real and personal, w;thno fu her III Ij , The filing of a Notice of Lien with 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 tax is paid. Personal Incom Tax Fmpb0 WAWi_oldbg Tax Realty TraUjer Tax Sales Iind se &J4 uid Fuels Tax Fuel Use Tax M,oiDLC,Trriers Road Tax and MDlorbus Tax liens are liens upon the franchises as well as real and personal rordrtby the taxpayers, but oonly f the altercounty whhave been ere such entered and sitdocketed of reec uated 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. PLAC€OETNE.EILIN OTICE FORM PLACE OF FILING: The notice of lion 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 lion is situated. .QENEML1 VIZ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. 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 liability with which the properly may be charged. FX PTION• 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 lion is filed. $EE, Act of December 12, 1994, P.L. 1015, No. 139. HELEASE OF LIFAI 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: (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. $EMEMENT OF ACCDIM 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 DATE TO PAYMENT DATE C.1.,GR.,CA., S.T. • 6% PER ANNUM (DUE DATE TO PAYMENT DATE 61., N.F. O.P., M.I. -M PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R. •1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., EMT. • 314 OF 1% PER MONTH OR FRACTION S. 6 U. • 3/4 OF 1% PER MONTH OR FRACTION R.T.T. • M PER ANNUM MH a EST. - e°. PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION MOSS T. .1A PER MONTH OR FRACTICN O.F.T. -IM 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 varyfrom calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE MEREST RATE DAILY INTEREST FACTOR + n162 THRU+2MIM2 204: 000516 1 H /63 THRU 120193 161. . 000136 I/ 191 THRU 129191 113. 1% . 000301 95 1/1 THRU 12/0195 1 000056 I/196 THRU 120196 10% 000271 1e167THRU 129197 B'. 11196 THRU 129191 111 .000217 11192 THRU 129192 . B3. .000301 1/1/63 THRU 129191 7% .040217 1/1/05 THRU 129196 0% 000162 1n190 THRU 129+96 7% .OW217 000102 --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. --Interest is calculated as follows: INTEREST - (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)