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Home My WebLink About08-5921REVK-159 (07-OB) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128.0948 ~d . /0, , // P /q : vZ3 ~ ~~s~G COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE LP GARAGE INC 64 N LOCUST POINT RD MECHANICSBURG PA 17050-4503 ~ ~ ,~ •+ r`~ ;~, CERTIFIED COPY OF LIEN d ~_ S'~a~ r~l V~ rm COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 20-3615415/000 Notice Date: August 20, 2008 Notice Number: 988-865-308-081-5 To the Prothonotary of said court: Pursuant to the laws of the Commonweath 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 93044387 04-01-06 06-30-06 1 331.81 632.42 EMPL 93044387 07-01-06 09-30-06 1 331.81 626.56 TOTAL: 663.62 1,258.98 FILING FEE(S): 19.00 C 1'V o O ~ "T --n ~ I~ Q ~~~~, ~ t:,r, f '' ' f - j ~ ' .. ~ ~ C :'`I . . r „~__ :. ~ =7 ~~ ~~ "'~ GJ ~J ~~ ~ INTEREST COMPUTATION DATE: 0&30-08 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. August 20, 2008 ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS LP GARAGE INC NOTICE OF TAX LIEN filed this day of ai m. LIENS FOR T x c 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 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 Trar>apbrtation 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 T~x~~ pENALTIE^± AtiD INTEREST GENERAL INFORMATION: Si9lrt~iation 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, ~ no fu tier ^^.n~ The filing of a Notice of Lien with a county Proihonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. I~he Tax Lier'rs are liens on real estate which cxmtinue until tax is paid. Personal income T Y t`~y~ y!/~~~k,r, Tax Reakv Transfer Ta_Y 491ae and Use Tax. Li~11d Fuel Ta_Y. F at 11s~. T Y ~~.;..w.,,,.~-'-- I)!!!?I4rb~ts Tax Hens are liens upon the fram~tises as wall as rear and personal Ixoperty of taxpayers, but only after they have bean entered and docketed of record by the Prothonotary of the county where such proparty is situated and shall Trot attach to stock of goads, wares, or mercharl~se 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 N~Ti[`G ono ^ PLACE OF FILING: The nonce of lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county 1n whiGhthe 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. A~lTOMATIC REVIVAL OF NOTIC AAIn Dnina~TV ~r ,~~.,,. GENERA R u F• ---~~ According to the Fiscal.Code, the Notice of Lien is automaticaNy revived and does not require refding of the Nonce by tale Commonwealth. Any Notice of Lien filed by the Commonwealth shah hi3ve priority to, and be paid in full, before any oNter obligafiorl, judgement, claim, lien, or estate is satisfied from a subs uent judicial sale orliabiH~y with which the property may be charged. EXCE~ION• The Commonwealth does not maintain priority of tax liens over any existirt~ mortga~ge s~~ or liens which are properly recorded at the time that the tax lien is filed. SEE:.• Actof December. 12, 1994, P.L. 1015, No. 138. RELEASE OF t N Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of reisas~eof any lien -r~osed with respect to any tax it: (1) the liability is satisfied, satisfaction consisting of Payment of the amount assessed together with all interest acrd costs in respect thereof; or (2) the liability has become legr'dly unenforc®at3ie, EXCERTION• Interest on Corporation axes is computed after a lien is paid.. $EITLEMENT OF A OIlNT 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 addfiions and/or Penesties, and assassed and accrued fntersst up to the intermit oomPutation 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 interest 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) B.L., N.E., G P ~, M I. - 6% PER ANNUM (DUE [SITE 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 1% PER MONTH OH FRACTION S. & U. - 3/4 OF 1 % PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH fl 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 Desrrt of Revenue will cakuiate daily interest on aN tax deficiencies using an annual interest rats first wiH vary from calendar year. Interest is caicu~ed on a daily basis at the foNowing rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% 000548 1!1183 THRU 12/31/83 16% 111/84 THRU 12/91/84 11 % .000301 1!1/85 THRU 12/31/85 13% r v1/36 THRU t2/3ve6 10% .000274 111/87 THRU 12131/87 9% .000247 111/88 THRU 12191/91 11 % .000301 1/1/92 THRU 12/31!92 9% .0002447 1/1/93 THRU 12l3t/94 7°/" .~~~ 1/1/95 THRU 12/31/98 9 % .000247 1/1/98 THRU 12!31/89 7% .OOp192 1/voo THRU 1ar31~o 3% 7 vvol THRU tstsvrot ~, 1/1/02 THRU 12131/02 6% .000164 1 /1/03 THRU 12/31/03 5 % .004137 1/1/04 THRU 12(31/04 4% .0001 t0 t/1/06 THRU 12/31/05 5% .00013? 1/1108 THRU 1811116 7% :000192 1/1/47 THRU t~1/07 8% .OpC219 1/1/b8 THRU 12131/08 7% .000192 ---Taxes that become delinquent on or before. December 31, 1981 wiN remain a instant rcrterest rye until the deNnquent batarlce is paid off. ---Taxes that become delinquenrt on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as fofiows: q INTERiEtST a ~ D ~ ~ QMlp ' OF DAYS DELIlIQ11E