HomeMy WebLinkAbout08-4252RFVK-159 (12-07) REVOOOK9
BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
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RUFE CHEVROLET INC
1601 RITNER HWY
CARLISLE PA 17013-9380
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 23-1275566/000
Notice Date: July 12, 2008
Notice Number: 587-029-508-070-7
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
SALES 21547580 02-01-08 02-29-08 1 2,450.03 2,802.36
TOTAL: 2,450.03 2,802.36
FILING FEE(S): 19.00
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INTEREST COMPUTATION DATE: 07-22-08
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.
Zird F 0
S RETARY OF UE
(OR AUTHORIZ LEGATE)
July 12, 2008
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
RUFE CHEVROLET INC
NOTICE OF TAX LIEN
filed this
day of
at m.
LIENS FORT YFc
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 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 13,1982, P.L. 1086, No. 225 Section
1 at. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of
death prior to December 13, 1911 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 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 TA_YE p Ner T??
GENERAL INFORMATION: - -
SrQ?ation T Y I IRna Provided under the Fiscal Code arise at the time of
settlement ( ) and are liens upon the frandtiess and
real and Personal, Property, both
county Prothonotary is` The filing of a Notice of Lien with a not a
MWI validity without filing of revival anti I, and the lien remains In full force and
pai
"Vft0M1 ELttiW are ism on real estate which continue until tax is paid.
Mla3 xls Tax are %ft upon the franchises as wall as real and personal
Property of taxpayers, but Only after they have been entered and docketed of
sreco not attach to stock of the county where such property is situated and
ordinary course of business ock of go goods, wares, or merchandise regll?(y used in the
of entry of record. taxpayer. The lien has priority from the date
PLACE OF THE FILING, NOTICE FOgM
PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real
Puropertyto
bj , intheli the office of the Prothonotary of the county in which the property
ect
sen 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
priority to, and be paid in full, before any other obligation, judgement, claim,
lien, or estate is satisfied from a subse uent judicial sale or liability with which
the property may be charged. ? .. The Commonwealth does not
maintain priority of tax liens over any existing mortga ?es 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 thsse Secretaaryry or his delegate may prescribe, the
Secretawlth ry or his delegate may iue a certificate of release of any lien imposed
respect to any tax if: (1) the liability is satisfied, satisfaction consisting of
fWyment of the amount assessed together with all interest and costs in
respect
thereof; or 12) the Ilability has become legally unenforceable. LW ?
Interest on orporation axes is computed after a lien is paid.
"XMEMENT OF A QM
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 aseeseed additions and/or
penalties, and assessed and accrued interest up to the interest computation
date on paymenthe t or face of this notice settlement .
I
the f payment must e t of account is made after the interest co
include the lien filing costs and accrued inters 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. 6% PER C.S G R C.A., S.T. I 6% PER ANNUM (DUE DATE TO PAYMENT DATE
B.L., N.E., G.P., M.I. 6% PER ANNUM (DUE DATE TO PAYMENT DATE]
P.U.R.. 1% PER MONTH OR FRACTION
P.I.T., E.M.T. 3/4 OF 1% PER MONTH OR FRACTION TO PAYMENT DATE)
S. 8 U. 3/4 OF 1% PER MONTH OR FRACTION
R.T.T. 6% PER ANNUM
INH a EST. 6% PER ANNUM
L.F.T., F.U.T. 1% PER MONTH OR FRACTION
M.C.R.T. 1% PER MONTH OR FRACTION
O.F.T. 18% 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 ail tax
deficiencies using an annual interest rate that will vary from calendar
Interest is Calculated on a daily basis at the foillorvri year.
D
ELINQUENT DATE ? ???
D
1/1/82 THRU ELI EN 1 DATE2 INTEREST RATE DAILY INTEREST FACTOR
1
/1183 THRU 12/31/83 ? % .0013438
1/1184 THRU 12131/94 .0003ol
1/1/85 HRU 12131/85 11%
1/1186 THRU 12/31/86 13% .000274
1/1/87 THRU 12131187 91A .000274
1/1/88 THRU 12/31/91 11 .000247
1/1/92 THRU 12/91/82 .000901
1/1/93 THRU 12!81194 7y .000247
1/1/96 THRU 12/31/88
1/1/09 THRU 12/31/98 7y 0 102
1/1/00 THRU 1031100
1/1/01 THRU 12191/01 ? 002 s
1/1/02 THRU 1WM2 .000164
1/1/03 THRU 12/311)3 .00024
e yo .0013184
11144 THRU 1,11)4 .000137
1/1/rk4THRU 12/31/05 4% .000110
1/1/06 im IMIMS 5% .000197
1/1107 THAU W31107 7% .000182
8% .0021/18 THRU 1291/06
---Taxes that become delinquent on 7% .000/010
raf6 or before December 31, 1?t will remain
a
a TCOnetW axes In become until th* niquent balance' is paid off.
variable interest that delinquent charms each calendar 1, 1962 are to a
year
---interest is
INTHi?3T a
D TAX E OF DAYS
COMMONWEALTH OF PENNSYLVANIA : IN THE COURT OF COMMON PLEAS
DEPARTMENT OF REVENUE OF CUMBERLAND COUNTY,
Plaintiff PENNSYLVANIA
No. 08 - 4252 n
Filed: 7/16/08
V.
RUFE CHEVROLET, INC. - ; ;
1826 RASP DRIVE : License # 21547580
CARLISLE, PA 17013 _
Defendant ry
?;
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.
RESPECTFULLY SUBMITTED:
TOM CORBETT
ATTORNEY GENERAL
BY ,may, ?r ? ?? \
Valerie Barbin McMahon #055293
w». Deputy Attorney General
Financial Enforcement Section
Office of Attorney General
Commonwealth of Pennsylvania
15th Floor - Strawberry Square
Harrisburg, PA 17120
Telephone: (717) 787-4658
DATED: January 6, 2010
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