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Home My WebLink About99-03138No. -313e _ Civil Term VS. Court of Common Pleas Cumb. Co. M: i I I REVK-159 (9.610) REVOOOK9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0"A no' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE PENBROOK AUTO REPAIR VIN? PO BOX 127 MECHANICSBURG, PA 17055-0127 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.17202651000 Notice Date: May 12, 1999 Notice Number: 668.958.199-050.7 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewdh transmitted a certified copy of a lien to be entered of record in your county. -t q,Op 38 Ct-L A 8yg5C.Q'I 12611 SI01g 1 2 3 4 5 6 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 22332154 03.01.99 03.31.99 1 0.96 142.82 TOTAL: 0.96 142.82 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, candies this to be a true and correct copy of alien 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 properly, real, personal, or both, as the case may be. ?2o?c? 12. L SECRETARYOF EVENUE (OR AUTHORIZED DELEGATE) PART I - TO BE RETAINED BY RECORDING OFFICE May 12.1999 DATE COMMONWEALTH OF PENNSYLVANIA VS PENBROOK AUTO REPAIR INC NOTICE OF TAX LIEN filed this day of IT. LIENS EORSAXES 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 1112-0 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 et. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendams 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. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS.EQBSAXES, PENALTIESANDJNTEREST GENERAL INFORMATION: .Comp.ra114.D_Tax„ Jon 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 m funheLOplice, 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. lOhetitance Tax Liege are liens on real estate which continue until tax is paid. Pa vittlJDome Tax. EmplQY?t]YnhhDJdme lax AealU ItaOSleLIax _Sass and Use Tax. Liayid Fuels Tax, Fuel Uae?a<y,Mpy;r Carriers RQS?d Tax arxJ Motorbus Tax liens are bens 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 properly 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. PL AC E9ET.HEf I L I NG IIQTICE. FOR M 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 lion is situated and (b) in the case of Personal Properly, whether tangible or intangible, in the office of the Prothonotary of the county in which the properly subject to lion is situated. AUTO MATIC_REYIVAL.OENOTIOE-AND_PHIORI TY-OF GENERAL-RULE; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require rooting of the Notice by the Commonwealth. Any Notice of Lion filed by the Commonwealth shall have priority to, and be paid in lull, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEFJJQk 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. RELEASEOEUEN 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. EXOEPIIQN; Interest on Corporation Taxes is computed alter a lien is paid. SETTLEMENTOFACCOUNI• 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 aher 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. OS.. F.F.,C.L.. CHI. -6% PER ANNUM (DUE DATE TO PAYMENT DATE) C. I, G.R.,CA., S.T. •84, PER ANNUM (DUE DATE TO PAYMENT DATE) B.L.. N.E., O.P., M.I. • e°.. PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. .314 OF 1% PER MONTH OR FRACTION S. a U. .34 OF 1% PER MONTH OR FRACTION R T.T. - 64. PER ANNUM MN A EST. • 6% PER ANNUM LF.T., F.U.T. - 1% PER MONTH OR FRACTION M.C R.T. - 1% PER MONTH OR FRACTION 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 vary from calendar year. Interest is calculated on a daily basis at the following rates: DFUNOUENT DATE MEREST RATE DAILY INTEREST FACTOR 111 re2 THRU 1211 R2 201. 000548 111113 THRU 121193 16 n 000128 1191 THRU 1211161 114. 000301 1195 THRU 121195 104. . 000756 0003% 1111 B6 THRU 1211 RE 101. .000274 tole?THRU 121197 Bt 000247 1198 THRU 121191 1H. 000301 111192 THRU 121192 T 000247, 11IM3 THRU 121194 M 000192 11195 THRU 12119¢ 0% 000247 1196 THRU 121198 74. 000192 --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, 1992 are subject to a variable interest that changes each calendar year. --Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMSER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) REVK 300 (4-96HREVOOK10) BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. PENBROOK AUTO PO BOX 127 MECHANICSBURG, REPAIR INC PA 17055-0127 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 99-3138 DATE FILED: May 24, 1999 EIN: 25-17202651000 NOTICE NUMBER: 044-843-999-062-5 i ? The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that 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; and 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 25 day of June, 1999. to-" a - ,C, Robert A. Judge, Sr. Secretary of Revenue Dorothy A. Totton Director, Bureau of Compliance L .... ?y :_. .CC CL. O ° C-4 4 N LL < OZ Q Q J w } J {n n- Z ow a OZ LL :3 00 C) mm Z O-i U? W w =m F- g ?U rn m w F- 0 Q Z > w J } Z w Z jr wW a LL . O O F- 2 J w LLJ ?m a Ow ? D O U U Z a a w m O D a Y O m co z w a } U. a N H cc Q