HomeMy WebLinkAbout08-5715REVK-159 (07-08) REVOOOK9
BUREAU OF COMPLIANCE
PO BOX 280848
HARRISBURG PA 17128-0948
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PETZ UNLIMITED
6560 CARLISLE
MECHANICSBURG
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 82979486 02-01-08 02-29-08 1 7,093.44 8,990.51
SALES 82979486 03-01-08 03-31-OS 1 0.00 950.05
TOTAL: 7,093.44 9,940.56
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
YZa . D ~~ .~~/s Ccur..l e
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
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I N C EIN: 20-0768102/000
PIKE S T E 2 5 0 Notice Date: September 21, 2008
P A 17 0 5 0- 8 2 0 6 Notice Number: 681-852-808-091-6
September 21, 2008
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
PETZ UNLIMITED INC
NOTICE OF TAX LIEN
filed this day of
at m.
PLACE OF THE FILING NOTICE FORM
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 Property, wh®ther
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 ttte Notice. by -the
Commonwealth. Any Notice of Lien filed byy the CornmonweatNi shelf have
priority to, and be paid in full, before any other obligasion, judgement, claim,
lien, or estate is satisfied from a subse vent 'udiaal sale or fiabillty with which
the property may be charged. EXCEP~Q~, The Commonwealth does not
maintain priority of tax liens over any existing mortga~_es_ or liens wtlich 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 the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a certificate of release of anylien imposed
with respect to any tax if: (1) the liability is satisfied, sat faction consisting of
payment of -the amount assessed together with aN interest and costs in respect
LIENS FOR TAXES thereof; or (2} the liabiltty has become legally unenforceable.. EXCEPTION:
Interest on orporation Taxes is corr~w after a lien is paid.
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 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, ~ 971, 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
settement (assessment) and are liens upon the franchises and property, both
real and personal, with no further notice. 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 umil paid.
Inheritance Tax Liens are liens on real estate. which continue until tax is paid..
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 record.
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 add~ions 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 filing costs and accrued irlt®rest from the
interest computation date to and throughthe 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.I., G.R., C.A., S.T. - 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 (DUE DATE TO PAYMENT DATE)
P.LT., 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 ca~kllate daily interest on afi tax
deficiencies using an annual interest rate that will vary from calendar year.
Interest is calculated on a daily basis at the fotlowing rates:
DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
1/1/82 THRU 12/31/82 20% .000648
1/1/63 THRU 12/31/83 16"/ .000438
1/1/64 THRU 12131!84 11% .000301
111/85 THRU 12131!85 t 3% .000356
1/1/86 THRU 12/31/86 10% .000274
1/1/87 THRU 12/31/87 9% .000247
1/1/BB THRU 12!31!91 11% .000301
1/1/92 THRU 12/31/92 9% .000247
1/1/93 THRU 12131/94 7% .000192
1/1/95 THRU 12131/98 9% .000247
1/1/99 THRU 12131/99 7% .000192
1/1100 THRU 12/31/00 8% .000219
1/1/01 THRU 12/31/01 9% .000247
1/1/02 THRU 12/31/02 6% .000164
t/t/03 THRU 12x31/03 5% .000137
111104 THRU 1?l311<14 4 % .0001 t0
1!1/05 THRU 12/31/05 5% .000137
t/1ro8 THRU 12/3t/06 7% .000192
t/1/07 THRU 1'dldt/tT7 89'e .Q00219
111/08 THRU 12!:31!09 7 % .000192
---Taxes that become delinquent on or before December 31, 1981 will remain
a constant interest rate urn the delinquent balance is paid off.
---Taxes that beoome deNnquent on or after Jaraiary f , i>$B2 are subject to a
variable interest that changes each calendar year.
---Interest is calculated as follows:
INTEREST = (BALANCE OF TAX D X~((NUNBt=R GiF E#AYS
DELFIwiQfJENT} X (DAILY INTER~~ACTOR)