HomeMy WebLinkAbout04-0505REVKo159 (12-01) REV000K9
BUREAU OF COMPLIANCE
DEPT. 280948
HARRISBURG. PA 17128-094B
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
CONTE PHOTOHGRAPHY INC
900 LAHBS GAP RD
HECHANICSBURG PA 17050-1919
EIN: 25-1884002/000
Notice Date: January 18, 2004
Notice Number: 692-095-204-011-3
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.
I 2 3 4
TAX TYPE ACCOUNT ID TAX TAX
PERIOD PERIOD
BEGIN END
SALES 81916458 07-01-02 07-31-02
EMPL 90941049 07-01-02 09-30-02
5 6 7
EVENT TAX TOTAL
NUMBER DUE DUE
1 0.00 94.43
1 0.00 1,085.33
TOTAL: 0.00 1,179.76
FILING FEE(S): 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 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, pemonal, or both, as the case may be.
(OR AUTHO RIZE~,,,~E LEGATE)
PART 1- TO BE RETAINED BY RECORDING OFFICE
January 18, 2004
DATE
COMMONWEALTH OF PENNSYLVANIA
VS
CONTE PHOTOHGRAPHY INC
NOTICE OF TAX LIEN
filed this
day of
LIENS FOR TAXES
Liens for Corporation T~xes 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 of the Fuel Use Tax Act, 72 P,S.
Section 2614.13, as amended.
Liens for Motor Cardem 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
I 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 properly, 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 full force and
validity without filing of revival until paid.
Inheritance Tax Liens are liens on real estate which continue until tax [s paid.
Personal Income Tax. Employer Withholdina Tax. Realty Transfer Tax. Sates
p. nd Uss 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 oniy 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 FTH FI INGNOTIC F RM
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 Proper[y, whether
tangible or intangibte, 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 refiiing of the Notice by the
Commonwealth. Any Notice of Lien tiled by the Commonwealth shall have
priority 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 mortgsges 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.
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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 "Totar' column (Column 7) for esch 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 tiling 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.~ FF.~ C.L, C.NI - 6% PER ANNUM (CUE DATE TO PAYMENT DATE)
Cl., G R., C A, S.T - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
B.L, N.S, G P · MI - 6% PER ANNUM {DUE DATE TO PAYMENT DATE)
PU.R - 1% PER MONTFI OR F F'~.CTION (DUE OATE TO PAYMENT DATE)
PIT, EMT - 3/4 OF 1% PER MONTH OR FP~.CTION
S. & U - 3/4 Of 1% PER MONTH OR FRACTION
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 annuai interest rate that will vary from calendar year.
Interest is celculated 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 delinquent 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)
REVK-300 (8-01) REVOOKIO
BUREAU OF COMPLIANCE
~PT.280648
HARRISBURG, PA 17128-0848
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
CONTE PHOTOHGRAPHY INC
900 LAMBS GAP RD
MECHANICSBURG PA 17U5~-1919
To the Prothonotary of CUMBERLAND County:
AUTHORITY TO SATISFY
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COURT OF COMMON PLEAS OF
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CUMBERLAND COUNTY, .,._ I
PENNSYLVANIA :~ ~
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DOCKET NUMBER: 04-505CI1~C-fiRM ~`'~ -
DATE FILED: February 5, 2004,E ~' r" `-'_'
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EIN: 25-1884002/000
NOTICE NUMBER: 819-481 4t~4%:~70-~ ~ ~fi
tr:,
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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. -~""'
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 sha11 be sufficient
warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of
Pennsylvania, this 02 day of July, 2004.
Gregory C. Fajt
Secretary of Revenue
Keith J. Richardson
Director, Bureau of Compliance
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