Loading...
HomeMy WebLinkAbout04-2175RESTART TEHPS 5820 HARKET ST CAHP HILL PA 17011-~27 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1573049/000 Notice Date: May 4, 2004 Notice Number: 997-20{3-704-042-9 To the Prothonotary o1 said ceu~t: Pursuant to the laws of the Commonwealth o1 Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END SALES 21529546 11-01-03 11-30-03 SALES 21529546 12-01-03 12-31-63 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 571.59 706.53 1 643.00 760.44 TOTAL: 1,214.59 1,466.97 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 05-14-04 The undersigned, the Secret~ry of Revenue (or an authorized delegate) of the Commonwealth of Pannsylvania, 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 s~ch 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. PART 1 - TO BE RETAINED BY RECORDING OFFICE May 4, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS RESTART TEMPS INC NOTICE OF TAX LIEN filed this at day of }.lENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Sect[on 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 261 I-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 f 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 ~nharit~nca 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). MENS FOR TAXES, PENALTIES AND INTERES~ 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 not[ce. 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 tiling of revival until paid. Inheritance Tax L~ens are liens on real estate which continue until tax is paid. Personal Income Tax. J~mplover Withholding Tax. ReaJw Transfer Tax. Sales and Use Tax, LJouid Fuels Tax, Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens are liens upon the f~anchises as well es 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 proper~ is ~tuated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The tien has pdodty from the date of entry of record. AC F T FILING N TI F M PLACE OF FILING: The notice of lien shall be tiled: {a) in the case of Real Property, in the office of the Prothonotary of the county in which the properly subject to the lien is situated and (bi in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the properly subject to lien is situated, AUTOMATIC REVIVA F OTIC AND RI RITY OF NOTICE GENERAl RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require raffling of the Notice by the Commonwealth, Any Notice of Lien tiled by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satistied from a subsequent judicial sale or tiabitity with which the property may be charged. EXCEPTION; The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax JJen is filed. SEE: Act of December 12, 1994, P.L. 1015, No. 138. _RELEASE OF LIE~ Subject to such regulatian as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. foterest on Corporation Taxes is computed after a lien is paid. S~TTLEMENT OF ACCOUN~T 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 of this notice. If payment or settlement of account is made after the interest computation date, the payment must include the lien tiling 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 imposed at the following rates. cs., F.F., C.L., C.N I - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I, G.R., C A., S T. -6%PERANNUM(DUE~ATETOPAYMENTDATE~ S,L., M.~, G.P, M.L - 6% PER ANNUM OUt DATE TO P AYM F-MT OAT~ P.U.R~ - 1% PER MONTH OR FRAGT ON DUE DAT~ TO pAYMENT DATE} P~.T, EMT. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T - 6% P~R 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 deticiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: ---Taxes that become delinquent on or before December 31,1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to a vadable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID)X(NUMBER OF DAYS DELINQUEN'F) X (DAILY INTEREST FACTOR) REV-1327 CM (5-99) PC OOfl~ ON W~ALTH OF P~"" SYLVANIA AUTHORITY TO DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE oE T 280.4. REMOVE LIENS HARRISBURG pA 17128-0948 FILED IN ERROR ARE 08298 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V RESTART TEMPS INC 3820 MARKET ST CAMP HILL PA 17011-4327 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. Docket Number 04-2175CV Date Filed 5/17/2004 Class of Tax SALES Account Number 25-1573049~000 Assessment Number TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgement Note was filed in error and desires that it be removed from the records thereof. AND you, the Prothonotary of said Court, are hereby authorized and empowered, in the name and stead of the Plantiff, to remove said lien from the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for so doing, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 13TH day of AUGUST, 2004 GREGORY C. FAJT S~ecretary of Revenue /? KEITH 1. RICHARDSON Director, Bureau of Compliance u.I 0 LU __.