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HomeMy WebLinkAbout08-5715REVK-159 (07-08) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280848 HARRISBURG PA 17128-0948 7~d. ~.1 ~ al~i.~ C./e.. ~ I aZ (0 3 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 ~ C ~. ~ ~ t~ -rt 'r} 14L~ C/a ~ "~. ~~ ~ ~ ~1 , r"'- I-. --f .c`~ k_ :.~: ~T ~7 _ ~ ~ , "'~ r. -'C 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 ~,,:.. ,-~~ ;~, 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)