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HomeMy WebLinkAbout10-3936PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 FEB 23 2010 pennsylvania 10 DEPARTMENT OF REVENUE REV-1S9 CM DOCEXEC(M) (10-49) lb - sgvp 0-,A.V;t lean 41Q.00 PQ PL-FF C 5t85a5 &a.4a-7a3 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA TO THE PROTHONOTARY OF SAID COURT( pursuant to the lave of the c--.Ith of pe..eyl,eni.. there i$ harwlth transmitted • certified copy of a lien to be entered of "cord to your County "The individual listed is a corporate officer of the referenced company" NAME AND ADDRESS: KEVIN E BOWEN LEAHYS AUTO COLLISION REPAIR INC 502 POPLAR AVENUE NEW CUMBERLAND PA 17070 CERTIFIED COPY OF LIEN 25-1834815/000 CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX (OR DUE DATE) SETTLEMENT NUMSER TAX TOTAL 1 2 3 4 5 6 SALE 01/03-03/09 SEP 28 2009 CO-99998 47488.27 76997.73 tV C ? r - T7 C= ?l = T L r (? ?; rY C. _ (n 'a C-J Z -- TOTALS $47488.27 $7,6997.73 INTEREST COMPUTATION DATE MAY 23 2010 FILING FEE(S) $19.00 SATISFACTION FEECS) Ina undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of Penn sylvanf a, certifies this t0 b• a true and correct Copy of a lion against th• above-nama0 $ Ov C 7O taxpayer for unpaid tax, 1n tiros t. atltlltlona or penal ties thereon due from such taxpayer ADDITIONAL INTEREST and whleh, •f ter demand for Payment thereof, remains unpaid. The amount of such unpaid tax. Sntereat> 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 Ray be. SETTLEMENT TOTAL *77025.23 /?F? APR 16 2010 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA V. KEVIN E BOWEN & LEAHYS AUTO COLLISION REPAIR INC NOTICE OF TAX LIEN Filed this day of at ¦. CLERK (or Register) LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. Lions for Personal Income Tax and Employer Withholding Taxes arise under Section 345 of the Tax Reform Code of 1971. 72 P.S. Section 7345, as amended. Lions for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971. 72 P.S. Section 8112-C, as amended Lions 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. Lions for Motor Carriers Road Tax arise under Chapter 96 of the Vehicle Code, (75, Pa. L.S. 9615). Lions for Inhoritance,}iax and Estate Tax arise under the In- heritance and Estate..Tax of 4982, Act of December 13. 1982, P.L. 1086, No. 225 Section 1 et. _seq.. 12 Pa. C.S.A. Section 1701 at. seq. (For decedents with date of-goath Prior to December 13. 1982, liens arise under the,Inherdtance and Estate Tax Act of 1961. 72 P.S. Sectiorr 2485 101 St. seq.). Liens for state or State and Local Sales. Use and Notel Occupancy Tax and Public TransPortation Assistance Fund Texas and Fees arise under Section 242. Act of March 4, 1971. No. 2 as amended. 72 P.S. Section-7242. Lions for Motorbus Road Tax arise under Chapter 98 of the PA Vehicle Code. (75 Pa Q.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Section 9502 of the ywhiele Lode 175 Pa. G.S. 9502) arise under Chapter 90 of the Vehicle Code, C75 Pa. C.S. 9 013). LIEN 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 fran- chises and property, both real and personal, with no further no- tice. The filing of a Notice of a Lien with s county prothonotary is not a requ3sito, and the lien remains in full force and validity without filing or revival until paid. Inheritance Tax Liens are liens on real estate which continue until the tax is paid. Personal Income Tax Employer Withholding Tax, Realty Trans- -- - ales and Use Tax Liquid Fuel Tax, Fuels Use Tax, Motor Carriers Road Tax Motorbus Road Tax. 031 Comoanv Fran- chase Tax and Liquid Fuels and Fuels Tax lions are liens upon the franchises as well as real and personal property of tax- payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property is situated. These liens shall not attach to stock of goods, wares, or merchandise regularly sold in the ordinary course of Dus iness of the taxpayer. The lion has Priority from the date of entry of record. PLACE OF FILING NOTICE FORM Place of filing' The Notice of Lien shall filed. (a) In the case of real Property, in the office of the Pro- thonotary of the county in which the property sub]ect to the lion is situated and (b) in the ease of personal property. whether tangible or intangible in the office of the prothonotary of the county in which the property sub]ect to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE General Rule' According to the Fiscal Code, the Notice of Lion is eu tomatically revived and does not require ref Sling of the Notice by the cosmanwoalth. AnY Notice of Lion filed by the commonwealth shall have priority to. snd be paid !n full, before env other obligation, Judgement. claim. lien or estate is Sat- isfied from a subsequent Judicial sale or liability with which the property may ba charged. Exception' The commonwealth does not maintain priority of tax lions over any existing mortgages or liens which are Properly recorded at the time that the tax lien is filed. Sae Act of Dec. 12, 1994. P.L. IOIS, No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof, or (b) the liability becomes legally unenforceable. Exception' Interest on Corporation Taxes is computed after the lien is paid. CLASSES OF TAX C.S. COU Capital Stock Tax !t F.F. C02) Fo , o ign Franchise Tax C.L. (03) Corporate Loans Tax C.N. I. (04) Corporate Net Income Tex C.I. (05) Corporation Income Tax G.R. (10) Gross Receipts Tax P.U.R. (20) Public Utility Realty Tax S.T. (30) Shares Tax B.L. (40) Corporate Loans Tax (Banks) N.E. (50) Net Earnings Tax G.P. (60) Gross Premiums Tax M.I. (70) Marine Insurance Tax C.A. (80) Co oporative Asaoeiations P.t. T. PA I ncome Tax CPA-40) E.M.T. PA I ncome Tax (Employer Withholding) S. a U. State Sales and Use Tax L.S. a U. Local sales and Use Tax R.T.T. Realty Transfer Tax IN. 8 EST. Inheritance and Estate Tax L.F.T. Liquid Fuels Tax (Gasoline) F.U.T. Fuels Use Tax (Diesel and Special Fuels) M.C.R.T. Motor Carriers Road Tax O.F.T. 031 Franchise Tax M.T. Public Transportation Assistance Fund Taxes and Fees BUS Motorbus Road Tax L.F. a F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due (column 5) plus assessed additions and/or penalties and assessed and accrued interest to the interest cosputatien date on the face of the Notice. If payment or settlement of the account is made after the in- terest computation date, the payment must include the lion fil- ing costs and accrued interest from the Interest computation date to and through the payment date. For any delinquent taxes due on or before Doe. 31, 1981, interest is imposed at the following rates. C.S.,F.F.,C.L.,C.N. L - 6X per annum Cdue date to payment date) C. I.,C.R.,C. A.,S.T. - 6X par annum (due date to payment date) B.L..N.E.. G.P.,M. I. - 6X per annum (due date to payment date) P.U.R. - IX par month or fraction (due date to payment date) P.I.T.,E.M.T. - 3/4 of LX per month or fraction S.& U. - 3/4 of IX per month or fraction R.T.T. - 6X per annum IN. B EST. - 6% per annus L.F.T.,F.L T. - I% per month or fraction M.C.R.T. e - lx per month or fraction O.F.T. - IBx per annum For all taxes that are originally duo and payable on end - aftor Jan. 1, 1902, the PA Department of Revenue will calculate daily interest on all tax dot is I*ncies using an annual interest rate that will vary f rom calendar year to calendar Year. The applicable intere st rates are as f ollows. INTEREST' Interest is calculated on a daily basis at the follow- ing rates. •• Delinquent Date Interest Rate Daily Interest Factor l/I/8a thru 12/31/91 11% .080301 1/1/92 thru 12/31/92 9X .000247 1/1/93 thru 12/31/94 7X .000192 1/1/95 thru 12/31/98 9X .000247 1/t/99 thru 12/31/99 7% .000192 1/1/00 thru 12/31/00 ax .000219 1/1/01 thru 12/31/01 9x .000247 1/1/02 thru 12/31/02 6X .000164 1/1/03 thru 12/31/03 5X .000137 1/1/04 thru 12/31/04 4X .000110 L/L/05 thru 12/31/05 5X .000137 1/l/06 thru 12/31/06 7X .000192 L/1/07 thru 12/31/07 8% .000219 1/1/08 thru 12/31/08 7X .000192 1/1/09 thru 12/31/09 5X .000137 ---Taxes that become delinquent on or before Dac. 31. 1901 will remain a constant interest rate until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 era sub]ect to a variable interest rate that chan9os each caland ar year. --Interest is calculated as fol lows, INTEREST a BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. • Use this rats for M.C.R.T./IFTA effective Jan. 1. 1996. •• Interest ra tae Drier to 1908 ¦av bo obtained by calling PA Dept. of Rev ones. TaxPaYer Servieo 8 Information Center, (717) 787-1064.