HomeMy WebLinkAbout08-5709REVK-159(07-08) REVOOOK9
BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
VILLAGECRAFT FACTORY DIRECT INC EIN: 20-3998921/000
2 5 51 SPRING R D Notice Date: September 21, 2008
CARLISLE PA 17013-8727 Notice Number: 681-551-208-091-6
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 PERIOD NUMBER DUE DUE
BEGIN END
EMPL 92681162 01-Qi-07 03-31-07 1 767.64 1,425.09
EMPL 92681f62 04-01-07 06-30-07 1 834.87 1,533.09
EMPL 92681162 07-01-07 09-30-07 1 648.35 1,145.09
EMPL 92681162 10-01-07 12-31-07 1 739.56 1,143.99
TOTAL: 2,990.42 5,247.26
FILING FEE(S): 19.00
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INTEREST COMPUTATION DATE: 10-01-08
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.
i~~
ARY OF REVENUE
(OR UTHORIZED DELEGATE)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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CERTIFIED COPY OF LIEN
PART 1 - TO BE RETAINED BY RECORDING OFFICE
September 21, 2008
DATE
COMMONWEALTH OF PENNSYLVANIA
VS
VILLAGECRAFT FACTORY DIRECT INC
NOTICE OF TAX LIEN
filed this
day of
• at m.
PLACE OF THE FILIN . Nn-r1r_F t=ntau
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 he 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 R vivel OF NOTICE AND PRinaiTV n~ w~TICE
GENERAL RULE• According to the .Fiscal Code, the Notice of 'Lien is
automatically revived and does not require refiling of the Notioe by the
Commonwealth. Any Notice of Lien filed b the Commonwealth shall have
priority to, and be paid in full, before any other obligation, judgement, Bairn,
lien, or estate is satisfied from a subsequent judicial sale or Pia!'!ilittyy with which
the property may be charged. EXCEPTION: The Commonwea'ith 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. Act of December
12, 1994, P.L. 1015, No. 138.
RELEASE OF LIEN
LIENS FOR T
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 Wtthholding 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 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendarrts 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).
GENERAL INFORMATION:
Corporation Ta_Y I yens provided under the Fiscal Code arise at the time of
settlement (assessment) and aze liens upon the franchises and property, both
real and personal, with no further no ' e 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 T r . ns aze liens on real estate which continue until tax is paid.
Personal Income T Y Fmr~loyer Withhotdmg Ta_k. Rey Tran.~r Ta,~;
and Use Tax. Lauid Fuels TaY Fuel L~ T~Y ti~ -- C rrin-z d -":'
Mks Tax liens are hens 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.
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a certificate of releaee of any lien imposed
with respect to any tax ff: (1) the liability is satisfied, satisfaction consisting. of
payment of the amount assessed together with all interest and costssn respect
thereof; or (2) the liabirlity has become IegaNy unenforceable. EXCEPTION:
Interest on Corporation Taxes is computed sifter a lien is paid.
SETTLEMENT OF AC -ni wT
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 ofthis notice.
If payment or settlement of account is made after the interest computation date,
the payment must include the lien filing-costs and acCftred irKerest 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.I. - 6 % PER ANNUM (DUE DATE TO PAYMENT DATE)
C.L, G.R., C.A., S.T. - 6"/ PER ANNUM. (DUE DATE TO PAYMENT DATE)
P.U ~R.. E., G.P., M.I. _ ~ pER ONTH OR FRACTION (DUE DATED OTPAYMENT DATE)
P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION
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
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 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
1/1/82 THRU 12/31/82 20°/> .000548
1/1/83 THRU 12/31!83 16% ,000498
1/1/84 THRU 12/31!84 11 % .000301
1/1!85 THRU 12/31/85 13% ,OOp3r~
1/1!86 THRU 12!31/86 10% .000274
1!1/87 THRU 12/31/87 9^/" .000247
1/1/88 THRU 12/31/91 11% ,000301
1/1/92 THRU 12/31/92 9% .000247
1/1/93 THRU 12/31/94 7q, X0192
1/1195 THRU 12131/98 9% .000247
1/1/99 THRU 12/37/ 7% .000192
1/1100 THRU 12/91!00 g% ~
1/vo1 rHRU 1zr31ro1 9%
1/1/02 THRU 12!31/02 6% .000164
1/1/03 THRU 12/31/03 5% .000137
1/1/04 THRU 12!31/04 4% .000110
1/1!05 THRU 12/31/05 5% .000137
1/1ro6 THRU 12131!06 7% .000192
1/1ro7 THRU f2/31ro7 8% .000218
1/tro8 THRU 12/91/08 7% .000192
---Taxes that become delinquent on or before December 31, 1981 wftl-remain
a constant interest rate un#ii the delinquent balance is paid off.
---Taxes that become delklquent on or after January 1, 113&2 aze subject to a
variable interest that changes cacti calendar year.
---Interest is calculated as foNows:
INTERN a (BALANCE OlF TAX 11~~1)~t,1 OF DAYS
DELMiQUENT) X (pA1LY INTE
BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
VILLAGECRAFT FACTORY DIRECT INC
2551 SPRING RD
CARLISLE PA 17013-8727
To the Prothonotary of CUMBERLAND County:
pennsylvania
DEPARTMENT OF REVENUE
REVK-300 (05-11) REVOOK10 DOCEXEC
AUTHORITY TO SATISFY
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER:........... 08-5709
DATE FILED: ...................... September 26, 2008
E IN :..................................... 20-3998921/000
NOTICE NUMBER: ............. 724-519-012-052-3
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges 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 so. 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 23 day of May, 2012.
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Daniel Meuser
Secretary of Revenue? off,
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Mary Hubler
Director, Bureau of Compliance
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