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HomeMy WebLinkAbout01-0428RE K-159 (9-95) REVOOOK9 ~Da~~ 7UREA OF COMPLI CE DEPT. 280946 HAR BBURB, PA 17726-0946 ~ ~ ~~~5~~ COMMONWEALTH OF PENNSYLV DEPARTMENT OF REVENUE PHELARO OF DERRY TOWNSHIP INC 114 E ALLEN ST MECHANICSBURG PA 17055-3303 CERTIFIED COPY OF LIEN ~ ~ ~ ~ _ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, ~'~ c._ ~ :='~ PENNSYLVANIA ~~ ~ cn _ ~ iv ~, ~ EIN: 23-2287432/000 ~'G < x" : C~ ~ Notice Date: January 7, 2001 J' - -Fi ' Notice Number: 738-244301-010-2 ~ ° -~ L7 ~ ;:, C~ To the Prothonotary of said court: Purs~ant iQ the 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 22228575 05-Ot-00 0531-00 1 3,759.71 4,984.19 TOTAL: - 3,759.71 4,984.19 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 01-17-01 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 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. ~, a-• SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE January 7, 2001 DATE 4MYI9Ui9skauWt,~..e.~s-;.,~<.,t._.,.~+au~:~:~ss.:rprm,s~nea a.,.-m..~:...,~: du..a a__..~.~,uwe~ - ,._.. .: ~Wea~ue.-..m .. . ..... w~~r~.......,....._ .. COMMONWEALTH OF PENNSYLVANtA VS PHELAROOF DERRY TOWNSHIP INC NOTICE OF TAX LIEN filed this day of at m. PLACE OF THE FILING NOTICE FORM ~j) PLACE OF FILING: The notice of lien shall be filed: (a) In the case of R'dal 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 situated. AUTOMATIC REVNAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE According [o the Fiscal Code, the Notice of Lien +s automatically revived and does not require refiling 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, Pen, 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 [ax lien rs filed. SEE: 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 forPersonal Income Tax and Employer Wfthholding 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 2811-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 98 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, Ad 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). LIENS FOR TAXES, PENALTIES AND INTEREST GENERAL INFORMATION: or oration 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 without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until taxis paid. Personal Income Tax Emwer Wrthholding Tax Realty Transfer Tax Sates and se Tax L~cl uid Fuels Tax Fuel Use Tax Motor Carriers Road 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 recortl by the Prothonotary of the county where such property is stuated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. Tha lien has priorifyfrom 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 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) [he liability has become legally unenforceable. EXCEPTION Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT 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 addifionsand/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If paymentor settlementof account is made afterihe interest computation date, the payment must include the lien filing oosts 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 ai the following rates. C.S., F.F„ C.L., C.N.I. - 8°b PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., CA., S.T. - 8% PER ANNUM (DUE DATE TO PAYMENT DATq B.L., N.E„ G.P., M.I. - 8% PER ANNUM (DUE DATETO PAYMENT DATE) P.U.R.. - 7%PER MOMH OR FRACTION (DUE DATE TO PAYMFM DATE) P.I.T., E.M.T. - 3/4 OF 7%PER MONTH OR FRACTION S.aU. -3/40F 1%PER MONTH OR FRACTION A.T.T. - e°b PFAANNUM INH & EST. - 6% PER ANNUM L.F.T., F.U.T. - 1% PER MOMH OR FRACTION M.C. R.T. -1%PER MOMH OR FRACTION O.F.T. -16%PER ANNUM For all faxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily imerest on all tax deficiencies using an annual interest rate that will vary from celendaz year. Interest is calculated on a daily basis at the following rates: DELINOUFM DATE IMEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 72/37/82 20% .000.508 1/1/83 THRU 12/31/83 16°k .000036 1/7/84 THRU 12131/84 11% .000301 7/7/95 THRU 12131/65 13°k .000358 1/1/66 THRU 12131/88 10°k .000274 t/t/87 THRU t2Y31/87 9% .000247 1/1/66 THRU 72/31/97 11% .000301 1/7/82 THRU 12/31/92 9% .000247 1/7/93 THRU 12/31/94 7% .000182 1/1/95 THRU 1281/88 9% .000247 7/1 /98 THRU 12/31/99 7°k .000182 7/1/00 THRU 12/37/00 8% .000279 1/1/07 THRU 12/37/01 9°k .000247 ---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) W~ 4. REVK 300 (3-01) REVOOK70 48UREAU OF COMPLIANCE DEPT. 280848 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. PHELARO OF DERRY TOWNSHIP INC 114 E ALLEN ST MECHANICSBURG PA 17055-3303 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 01-428CIVIL DATE FILED: January 22, 2001 EIN: 23-2287432/000 NOTICE NUMBER: 937-250-301-102-6 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 26 day of October, 2001. Larry P. Williams Secretary of Revenue 2 `ZOYSt`n~ Dorothy A. Totton Director, Bureau of Compliance 7~.ot- vzP IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. TERM, 2001 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. PHELARO OF DERRY TOWNSHIP INC AUTHORITY TO SATISFY ~~~~~~ ~ u~ ~ ~ , ~ ~'~ r~ ....