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HomeMy WebLinkAbout08-5709REVK-159(07-08) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 ~~,. A..~ ° /9,cr~ 't.~. ~ 1 ~ (. 3 VCc.~ ~I y g7v 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 t~ o Q C', ~ T C-' CT ~-=~ C7 y-:t . ?~ ~~C7 ~y :--~ p N 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 ~, c~8. 5~0~ T.~.- 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. C r13 W= C_ c rn a... Daniel Meuser Secretary of Revenue? off, t o ss fir; 3 C) ? --t Mary Hubler Director, Bureau of Compliance ells s RIO* ?73 V/ E LL Q Oz w J CA Z Z Z OF- LL Z O= F- cr_U OZ U? w OC LLJ F- m Z U N O N w O Q Z J ? >- Z (n w Z W W °C a 00 H J w Q w F- F- a Z a. O U U Z U w Ir 0 } cr- 0 F- U- LL a cr U w Q J J 7 LL Cl) Q Cl) 0O } I w M a