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Home My WebLink About01-0790 REVK-159 (9-95) REV000K9 i~E~U OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 SHITH BROTHERS IHPORTS LTD 6~93 CARLISLE PIKE HECHANICSBURG PA 17055-2577 COMMONWEALTH OF PENNSYLVANI~~)/ - 7~' ~ DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN ~. ~ : ~ '" ~'~' ~- '- COURT OF COMMON PLEA§ bF~:~ CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-'1568683/000 Notice Date: February 5, 2001 Noti~ Numbor: 531-993-501-013.1 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 21503784 12-01-99 12-31-99 1 430.96 602.16 SA L ES 21503784 03-01-00 03-31-00 1 517.32 712.50 SALES 21503784 05-01-00 05-31-00 1 342.76 467.55 SAL ES 21503784 06-01-00 06-30-00 1 573.44 778.33 SAL ES 2 t 503784 07-01-00 07-31-00 1 173.02 233.63 SALES 21503784 08-01-00 08~31-00 1 381.67 494.02 SA L ES 21503784 09-01-00 09-30-00 1 531.11 657.06 SALES 21503784 10-01-00 10-31-00 1 224.41 264.87 SALES 21503784 11-01-00 11-30-00 1 607.31 682.48 TOTAL: 3,782.22 4,892.60 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 02-15-01 The undersigned, the Secretary of Revenue (or an au horized delegate) of the Commonwealth af Pennsylvania, certifies th s to be a t ue 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. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE February 5, 2001 DATE COMMON~NEALTH OF PENNSYLVANIA VS SMITH BROTHERS iMPORTS LTD NOTICE OF TAX LIEN filed this at day of 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 Reaity 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 l-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 ~nheritance 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 et seq, 72 PA. CS.A. Section 1701 et. seq. (For decandants with date of death prior to December 13, 1982, Iens arise under the Inher tance and Estate Tax Act of 1961,72 P.S. Section 2485 - 101 et. seq.). Liens for State, or State and Local Sales, Use and Hotei 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: Corooration TaT Liens provided under the Fisca[ Code arise at the time of Settiement (assessment) and are liens upon the franchises and prope~y, 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. ~ are liens on real estate which continue until tax is paid. Personal income Tax. Emsfover Withhsfdino Tax. Realty Transfer Tax. Sales and Use Tax. Liauid Fuels Tax. Fuel Use '~ax. Motor Carriers Road Tax and Meto bus Tax liens are liens upon the franchises as well as real and personal ~roperty 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 Een has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be flied: (a) In the case of Real Property n the offca of the Prothonotary of the county in which the property sub act to the lien s s tuated and (b) in the case of Personal Property, whether tang b e or intangible, in the office of the Prothonotary o the county in which the property subiect to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE ~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require raffling of the Not[ca by the Commonwea h Any Notice of Len fi ed by the Commonwealth shall have pr or ty to, and be pa d n fu , before any other obligation, udgement, claim, lien, or estate is satisfied from a subsequent judicial sate or ab ty w th which he proper~y may be cha ged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any exst ng mortgages or liens which are proper[y recorded at the time that the tax lien is filed. ~EE: Act of December 12, 1994, P.L. 1015, No. 138. Sub ect to such regu at on as the Secretary or his delegate may prescribe, the Sec etary or h s de agate may seue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consist ng of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation 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 the balanca 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 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. - 6% PERANNUM DUE DATETO pAYMENT DAA~ B.L., N.E., G.P., MJ. - 6% pER ANNUM DUE DATE TO pAYMENT DATE) P.U.R.. - 1% PER M ONTI-I OR FRACTION (DUE DATE TO PA'fl~4 ENT DATE) P.I.T., ~LM.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION Fo a axes that are o iginally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interest on all tax deficienc es 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 balanca is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NtJMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACt'OR)