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Home My WebLink About04-0499REVK-159 (12-01) REVOOOK9 BUREAU OF COMPLIANCE CARLISLE CAR & TRUCK SER 1257 MT HOLLY PIKE CARLISLE PA 17013 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE INC CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1724664/000 Notice Data: January 18, 2004 Notice Number; 692-747-304-011-3 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transm~ed a certified copy of a lien to be entered of record in your county. 1 2 3 4 TAX TYPE ACCOUNT iD TAX TAX PERIOD PERIOD BEGIN END SALES 2~554316 06-01-03 06-30-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 204.63 500.00 TOTAL: 204.63 500.00 FILING FEE(B): 14.00 INTEREST COMPUTATION DATE: 01-28-04 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a b-ue and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due fi.om 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 Commonweafth of Pennsylvania upon the taxpayer's proper[y, real, personal, or both, as the case may be. SECRETARY OF ~UE (OR A UTHO R IZE ~.,,~L EGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE January 18,2004 DATE COMMONWEALTH OF PENNSYLVANIA VS CARLISLE CAR & TRUCK SER INC NOTICE OF TAX LIEN tiled this at day of LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Persona[ Income Tax and Employer Withholding Tax arise under Sacfion 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. Secf[on 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 [nherifance 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.a.A. Section 1701 et. eccl. (For decendants with date of death prior to December 13, 1982, [lens 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 o1 a Notice of Lien '~tth a county Prothonotary is not a requisite, and the lien remains in fu~t fome and vafid[ty without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal income Tax. Emeloyer Withholdin~ Tax. Realty Transfer Tax, SaLes and Use Tax, Liquid Fuels Tax, Fuet 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 recorq. PLACE OF T~NG NOTICE FORM PLACE OF FILING: The notice of lien shall be tiled: (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. A O AT R VlV L OF NOTICE AND PRIORITY OF NOTICE GENE_RA~_ LU~j. According to the Fiscal Code, the Notice of Lien is automatically revived and does not require rattling of the Notice by the Commonwealth. Any Notice of Lien tiled by the Commonwealth shall have priority to, and be paid in f~ii, before any other obligation, judgement, claim, lien, or estate is satistied from a subsequent judiciat sale er fiability with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax iiens over any existing mortgages or [lens which are properly recorded at the time that the tax lien is filed. _S~E~ 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 ce~iticate 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 legaily unenforceable. ~TION: interest on Corporation Taxes [s computed after a lien is paid. SE3'I'LEMENT 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. I1 payment or settlement of acccunt 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, CNI - 6% PER ANNUM (DUE DATE TO PAYMI~JT DATE) For all taxes that are originally due and payable on and after January t, 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 feffowing rates: ---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 {DALLY INTEREST FACTOR) REVK-300 (8-01) REV00K10 BUREAU OF COMPLIANCE DEPT. 280948 HARRrSBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. CARLISLE CAR & TRUCK 1257 MT HOLLY PIKE CARLISLE PA 17013 SER INC AUTHORFrY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 04-499CIVTERM DATE FILED: February 5, 2004 EIN: 25-1724664/000 NOTICE NUMBER: 856-685-004-072-4 To the Prothonotary of CUMBERLAND County: 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 s(:,; 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 24 day of July, 2004. Gregory C. Fajt Secretary of Revenue Keith J. Richardson Director, Bureau of Compliance o,,, ~ 0