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Home My WebLink About08-5717REVK-159 (07-oe) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE _ '/ HARRISBURG PA 17128-0948 ~Q. 6~~5 7' / C 1 /~ I ~ ~~ y~Q. ~~ J~ s J 9, uv CERTIFIED COPY OF LIEN e,~, y ITDa-c..3 fy9~q COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA GARY BYERS INC EIN: 20-5644774/000 334 STONEHEDGE LN Notice Date: September 21, 2008 MECHANICSBURG PA 17055-7013 Notice Number: 681-666-408-091-6 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 93019580 01-01-07 03-31-07 1 0.00 20.03 SALES 83973380 10-01-07 10-31-07 1 1,781.24 2;657.22 SALES 83973380 11-01-07 11-30-07 1 1,434.68 2,130.80 SALES 83973380 12-01-07 12-31-07 1 1,629.79 2,328.28 TOTAL: 4,845.71 7,136.33 FILING FEE(S): 19.00 C ca ~ c~ -n i~ 1: ~ ~ ~ irra? ~ ; : ~ : r-~ -° ~ r ~ r,.1 ; .. N Q~ r n ^~ F~ ~ i~ ;`~ ~ ..~ ~t 1 r-T ~7 . t~ I "~ `-- r~ , a 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) September 21, 2008 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS GARY BYERS INC NOTICE OF TAX LIEN filed this day of m. LIENS FOR TAXES 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, 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 TAXES, PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (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 until paid. Inheritarx:e Tax Liens are liens on real estate which continue until tax is paid. Persona! Income Tax. Employer Wthholding Tax. Remy TG~>~ Tax.. Sales and Use Tax. (,jquid Fuels Tax. Fuej, Use Tax. Mo~xs;itrrie-s Rna9d Tax and 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. PLACE OF THE FILING. NOTICE. FORM PLACE OF FILING: The notice of lien shat) be filed: (a) In the case of Real Propertty, in the office of the Prothonotary of the courrty m which the property subject to the lien is stuated 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 PR19RlTY OF NQ'L 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 Cammonwealif, shad have priority to, and be paid in full, before any other obNg~tion, judgement, daim, lien, or estate is satisfied from a subse ~ue~~n~t ~judicial sale or liabil~rtrtyy with which the property may be charged. EXCEPTIgN: The Commonwealth does not maintain priority of tax liens over any existing mortgag~es~ or liens. which are properly recorded at the time that the tax Nen Is filed. SEE: Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of arty lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of-the am~rtt assessed together witfi afi'interest and. costs in respect. thereof; or (2) the liability has become IegaNy unenff-n~abfe. F~GEPTION: Interest on CCorporation Taxes is computed after a lien is paid. The "Total" column (Column 7) for each. type of tax listed on this Notice of Lien comprises dte balance of Tax Due (Column 6) plus assessed adktitions 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 frrterest 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) 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.I.T., E.M.T. - 3/4 OF tY PER MONTH OR FRA TxNI 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 ail taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate 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 following rates: DEUNOUENT DATE INTEREST RATE DAILY INTERESTPACTOR 1/1182 THRU 12131/82 20% .000648 1/1!83 THRU 12/31/83 16% .000438 1/1/84 THRU 12/31/84 11 % .000301 1/1/85 THRU 12131!85 13 % .000368. 1!1/86 THRU 12/31/86 10/ .000274 1/1187 THRU 12/31/67 9% .000247 1/1!88 THRU 12!31!81 11 / .000301 1!1/82 THRU 12/31/82 9% .000247 1/1193 THRU 12M31l94 7'Y .000182 1/1!95 THRU 12/31198 9% .000247 1/1/99 THRU 12M31l88 7/ .000192 1/1/00 THRU 12~31K10 8% :000,219 1/1/01 THRU 17/31/01 9% .000247 111/02 THRU 12/31/02 6% .000164 1/1/03 THRU 17131/03 50 .000137 U1/04 THRU 17/31/04 4% .000110 1!1!05 THRU 12/31/05 5% .000137 1/1/06 THRU 1719#A18 7% .OW182 1/1!07 THRU t?191107 8% .000218:. 1/1108 THRU t2131/OB 7% .000792 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate urrtfi the delinquent balance is pad off. ---Taxes that become delinquent on or after Jarwary 1, 1982 are subject to a variable interest that changes e>~ct c;~lerxlar year. ---Interest is c~ulated as foNows: INTEREST = {BALAf+ICE bF TAX [~ NUN~ER OF DAYS DELlNQ1JEN~ X (DAILY 19~~1'r}