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Home My WebLink About03-4790REVK. 159 (1~-01) RE¥000K9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN 0 3- '7qo 0w747l'- ... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA J L S[PES AUTOHOT[VE [NC 6506 CARLISLE P[KE HECHAN[CSBURG PA 17050-Z554 EIN: 23-2941250/000 Notice Date; August 26, 2003 Notice Number: 523-658-803-082-1 To the Prothonotary of said court: Pumuant to the laws of the Commonweatth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. I 2 3 4 5 TAX TYPE ACCOUNT ID TAX TAX EVENT PERIOD PERIOD NUMBER BEGIN END SALES 80801118 12-01-00 12-31-00 1 SALES 80801118 01-01-01 01-31-01 SALES 80801118 02-01-01 02-28-01 1 SALES 80801118 03-01-01 03-31-01 SALES 80801118 04~01 ~01 04-30-01 1 SALES 80801118 05-01-01 05-31-01 1 SALES 80801118 06-01-01 06-30-01 SALES 80801118 07-01-01 07-31-01 1 SALES 80801118 08-01-01 08-31-01 SALES 80801118 09-01-01 09-30-01 1 SALES 80801118 10-01-01 10-31-01 SALES 80801118 11-01-01 11-30-01 1 SALES 80801118 12-01-01 12-31-01 SALES 80801118 01-01-02 01-31-02 1 SALES 80801118 02-01-02 02-28-02 1 SALES 80801118 03-01-02 03-31-02 SALES 80801118 04-01-02 04-30-02 1 SALES 80801118 05-01-02 05-31-02 SALES 80801118 06-01-02 06-30-02 1 SALES 80801118 07-01-02 07-31-02 SALES 80801118 08-01-02 08-31-02 1 SALES 80801118 09-01-02 09-30-02 INTEREST COMPUTATION DATE: 09-05-03 6 7 TAX TOTAL DUE DUE 932.50 2,288.50 3,614.59 5,680.00 2,605.55 4,076.37 3,573.59 5,563.49 2,954.91 4,577,67 3,281.32 5,059.03 3,291.82 5,050~79 3,227.91 4,928,03 2,667.81 4,052.48 3,058.56 4,621.92 3,456.77 5,198.91 2,966.91 4,440.16 2,596.49 3,869.39 27,055.85 40,190.73 2,922.63 4,328.06 2,781.36 4,103.85 2,656.23 3,906.98 2,393.01 3,507.65 2,476.56 3,617.17 2,852.49 4,152.64 2,667.79 3,870.23 2,017.74 2,916.92 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 tien against the above named taxpayer for unpaid TAX, iNTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, alter 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, pemonal, or both, as the case may be. PART 1 - TO BE RETAINED BY RECORDING OFFICE August 26, 2003 DATE COMMONWEALTH OF PENNSYLVANIA VS J L SIPES AUTOMOTIVE INC NOTICE OF TAX LiEN flied this st day of rn. LILILIL~NS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Cede, 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 Fuals Tax arise under Section 13 o1 the Liquid Fuels Tax ACt, 72 P.S. Section 261 l-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, t 982, 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 adse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES, PENAL3'IES AND INTEREST GENERAL INFORMATION: Corporation 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 tiling of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in fuji force and validity without tiling of revival until paid, Inheritance Tax Liens are tiens on real estate which continue until tax is paid. Personal Income Tax. Employer Withholding Tax. Realty Transfer Tax, Sales and Use Tax. Liouid 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 record by the Prothonotary of the county where such property is situated and chall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer, The lien has priority fi.om the date of entry of record. P~-ACE OF THE FILLING NOTICE FORM_ PLACE OF FILING: The notice of lien shall be filed: (al 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 (bi 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 REVIVAL OF NOTIC~AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automaticatiy revived and does not require retiling of the Notice by the Commonwealth. Any Notice of Lien tiled by the Commonwealth shall have priority to, and be paid in futi, 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, 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 tiled. SEE: ACt of December 12, 1994, P.L. 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 respect to any tax if: (1) the liability is satistied, 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 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., G.L., C.N.I. * 6% PER ANNUM (DUE CATE TO PAYM EN3' DATE) O.F.T. - I~Y,, PER ANNUM For all taxes that are originally due and payaple on and after January 1, 1982, the PA Department of Revenue wiil calculate dairy interest on att tax deficiencies using an annual interest rate that wJJl vary from calendar year. Interest is calculated on a daily basis at the following rates: ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the detinquent balance is paid off. ---Taxes that become detinquent 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) 1 TAX'~'PE SALES SALES SALES 2 ACCOUNTID 80801118 80801118 80801118 3 TAX PERIOD BEGIN 10-01-02 11-01-02 12-01-02 4 TAX PERIOD END 10-31-02 11-30-02 12-31-02 5 EVENT NUMBER TOTAL: FILING FEE(S): 6 TAX DUE 2,802.12 2,350.00 2,264.45 93,468.96 7 TOTAL DUE 4,037.02 3,256.58 3,014.21 140,308.78 14,00