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
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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
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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
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--1 .000192
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. l'iroo0192
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---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)
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