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HomeMy WebLinkAbout03-6335 REVK-359 (12-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA ~ DEPARTMENT OF REVENUE 'W'f BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 Ptt.(J-1I ~/Y.(fD Gk. 71..0) R..u. I 'f 5'.)3 " CERTIFIED COPY OF LIEN !lv.D3.(..3s5 ~T.(..W- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DEVORE ASSOCIATES INC 5205 SIMPSON FERRY RD MECHANICSBURG PA 17055-3534 EIN: 25-1774920/000 Notice Date: November 23, 2003 Notice Number: 898-838-703-111-8 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. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERiOD PERIOD NUMBER DUE DUE BEGIN END EMPL 18242719 01-01-03 03-31-03 0.00 48.06 SALES 80007030 06-01-02 06-30-02 916.32 1,349.54 SALES 80007030 01-01-03 01-31-03 1,289.74 1 ,856.20 SALES 80007030 02-01 -03 02-28-03 654.50 939.44 SALES 80007030 03-01-03 03-31-03 940.35 1,251.57 TOTAL: 3,800.91 5,444.81 FILING FEE(S): 14.00 (") C:"l Q C ":'.'-1 s:: =., -oU' q fIlni -") Z::l' , -. Zt;.: I - .,C~C.. ~.; Ci ." i - <- ~~~ (i. ;==:::c; )"..1,' ~G j~ >8 lD ~ -... ~.'.". r" :0 -< INTEREST COMPUTATION DATE: 12-03-03 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. November 23, 2003 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS DEVORE ASSOCIATES INC NOTICE OF TAX LIEN filed this day of al 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 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.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 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: 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 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 Income Tax. Employer WithholdinQ Tax. Realty Transfer Tax. Sales and Use Tax. Liauid 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 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 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 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 refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have J;lriority 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 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 filed. 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 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 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.J - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.A., CA. S.T. - 6",,0 PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E.. G.P., M.1. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.A.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTJON S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST - 6% PER ANNUM L.F.T.. F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T - 1% PER MONTH OR FRACTION OFT -16% 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: DELINQUENT DATE INTEREST RATE DAilY INTEREST FACTOR 111/82 THRU 12/31182 20"'10 .000548 111183 THRU 12/31183 16% .000438 1/1/84 THRU 12/31/84 11% .000301 1/1/85THRU 12131185 13% .000356 1I1/86THRU 12/31/86 10% .000274 111/87 THRU 12/31/87 9% .000247 111/88 THRU 12131/91 11% .000301 111/92 THRU 12131/92 9% 000247 111193 THRU 12131/94 7% .000192 111195 THRU 12/31198 9% .000247 1/1199 THRU 12/31/99 7% .000192 1/1100THRU 12/31100 8"'10 .000219 1/1/01 THRU 12/31/01 9% .000247 1/1/02 THRU 12/31/02 6% .000164 1/1/03 THRU 12/31/03 5% .000137 ---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) ,- COMMONWEALTH OF PENNSYL VANIA DEPARTMENT OF REVENUE Plaintiff : IN THE COURT OF COMMON PLEAS : CUMBERLAND CTY., PENNSYLVANIA v. DEVORE ASSOCIATES, INe. 5205 SIMPSON FERRY ROAD MECHANICSBURG, PA 17055-3534 Defendant : No. 03-6335 : Filed: 12/5/03 : Amount: $5,444.81 : License # 25-1774920 ORDER 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. TO)4-G,.ORBETT .1. /.A1'TORNEY GEN!/.X-'/- L .,/----:Y' i~ x/,/ '- it)./ BY --fl,. Stephen L. Brandwene #034198 Chief Deputy Attorney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Strawberry Square Harrisburg, P A 17120 Telephone: (717) 787-9045 Dated: May 2, 2005 REVK-15g (12-01) REV00K~~ , COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' . BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG. PA 17128-0948 CERTIFIED COpy OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DEVORE ASSOCIATES INC 5205 SIMPSON FERRY RD MECHANICSBURG PA 17055-3534 ENTITY ID: 25-17749201000 DOCKET NUMBER: 03-6335CIV DATE FILED: December 5, 2003 FEES: 14.00 NOTICE NUMBER: 146-372-304-042-6 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. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOO NUMBER BEGIN END EMPL 18242719 01-01-03 03-31 -03 1 0.00 48.06 SALES 80007030 06-01-02 06-30-02 1 916.32 1,349.54 SALES 80007030 01-01-03 01-31-03 t 1,289.74 1,856.20 SALES 80007030 02-01-03 02-28-03 1 654.50 939.44 SALES 80007030 03-01-03 03-31-03 1 940.35 1,251.57 TOTAL: 3,800.91 5,444.81 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 12-03-03 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. Failure to pay this liability by Certified Check or Money Order will result in the delay ot issuing your Satistactio . /!cAJL, January 5, 2004 OATE PART 3 - TAXPAYER NOTICE COPY 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 maiffng date will result in your case being referred to Commonwealth Attorneys for execution on the lien. The total in column 7 includes assessed/settled TAX, PENAL TIES and INTEREST up to the date indicated. Calls or questions concerning this notice should be directed to: BUREAU OF COMPLIANCE, LIEN SECTiON, DEPT. 280948, HARRISBURG, PA 17128-0948, (717) 772-5423 or (717) 787-5640. Payment may be made by check or money order made payable to: PA DEPT. OF REVENUE. Please note the Entity Number and daytime telephone number on the check. PA DEPT. OF REVENUE BUREAU OF iMAGING & DOCUMENT MANAGEMENT DEPT. 280405 HARRISBURG, PA 17128-0405 TAX TYPE LEGEND SALES - SALES TAX INDIV USE - INDIVIDUAL USE TAX BUS USE. BUSINESS USE TAX PROMOTER - PROMOTER TAX Efl,tPLOYER - EMPLOYER WlTHOLDING TAX MASS TRANS. MASS TRANSIT TAX PCRT. PASSENGER CAR RENTAL TAX CSA - CIGARETTE STAMPING AGENT CIGW - CIGARETTE WHOLESALER CIG RETAIL - CIGARErTE RETAILER CIG VENDOR - CIGARETTE 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 CAP STOCK - CAPITAL STOCK TAX LOANS - LOANS TAX CNI - CORPORATE NET INCOME TAX FR FRAN - FOREIGN FRANCHISE TAX GR - GROSS RECEIPTS GP. GROSS PREMIUMS BS . BANK SHARES TAX MT. MUTUAL THRIFT CO op. COOPERATIVE ASSOCIATJON MARINE. MARINE INSURANCE PURTA - PUBLIC UTllllY REALTY TAX 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. INTEREST For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.S., FF. C.L, C.N.\. 0.1., G.A., CA, S.T. B.l., NE, G.P., M.I. P.U.R.. P.I.T., E.M,T S. &U. R.T.T. INH & EST. LF.T., F.U.T. M.C,R.T. OFT. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) .314 OF 1% PER MONTH OR FRACTION - 314 OF 1% PER MONTH OR FRACTION . 6% PER ANNUM . 6'0/0 PER ANNUM - 1% PER MONTH OA 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 111182THAU 12/31/82 20% 1/1183THRU 12.131/83 16% 1/1184 THRU 12/31/84 11% 1I1185THRU 12/31/85 13% 111186 10% .(10(1274 THRU 12131186 1/1/87 9% .000247 THRU 12/31/87 1/1191 11% .000301 THRU 12/31191 1/1f92 9% 000247( THRU 12131/92 111194 THRU 12/31/94 7%,., 1/1195 THRU 12/31/98 9% 111199THRU 12/31/99 7%~ 1/1100THRU 12131f00 8%_ 111/01 THRU 12/31/01 9% 1/1102THRU 12/31102 6% 111103THRU 12/31/03 5% " 1/1/04 THRU 12/31104 4% 000548 00(1438 .000301 000356 ~, C~) C') <: -n '--~ --1 .000192 ~.'-""fl02.47 . l'iroo0192 r"I.tIM219 ,'1'JYj0247 'I .t!D0164 ~~ (OdOl 37 ~ :qqo1 10 _,,~ ;i:'i ---Taxes that become delinquent on o(jiet~re De.c~ber)~1,'\1981 will remain a constant interest rate until the delin~uent barince j~ajd off. --I f',...) :1) ---Taxes that become delinquent on Dr after j~nuaryG?1982~re subject to a variable interest that changes each calender year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) ~.... ~, "'"i::::> c:::~; 1..-) tI>;. r.::::, )\:,., ~, -q ,- -..... ~ U ~ ~ \ (.-.I v V, ~ \.... , ~ r ,.~ () '-0 <' . -., N -< f a