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Home My WebLink About10-4014PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128.0948 FEB 25 2010 pennsyLvania DEPARTMENT OF REVENUE REV-159 CM DOCEXEC(M) (10-09) 10- 4014 0,iv11Tex'rn 419.00 PD PUFF 0,* 6186ar5 pt"A45130a COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA "The individual listed is a corporate officer of the referenced company" NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT, Pursuant to the labs of the Com!000-lth of PonnsYI-1e, there Is herswlth tronsaltted a certified cony of a lien to be entered of record in your county CERTIFIED COPY OF LIEN 20-3998921/000 JERRY M TROLINGER JR VILLAGECRAFT FACTORY DIRECT IN 2551 SPRING RD CARLISLE PA 17013-8727 CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER 1 2 3 4 5 6 EMPL 01/07- 12/0 OCT 09 2009 CO-99999 2990.42 5546.13 r1j C= t. -o Fn W, ' r-<- } cr? ? . t PIS CA. TOTALS $2990.42 55546.13 INTEREST COMPUTATION DATE MAY 05 2010 FILING FEELS) $19.00 SATISFACTION FEECS) The undersigned, the Secretary of Revenue Cor hie •uthorixed delogs to) of the Commonwealth of 5 8 . 5 0 Pennsylvanla, certlf ies this to b, s true and correet copy of a lien ,gains! th• above-named taxpayer for unpaid tax, Snterest, additions or panel tie, the roon due from such taxpayer ADDITIONAL INTEREST and which, after demand for payment thereof, remains unpaid. The amount of such unpaid tax. interest, additions or penalties is a lion in favor of the Coaaonweal th of Pennsylvania upon the taxpayer's property, real, personal or both, as the case ¦ay be. SETTLEMENT TOTAL $5573.63 APR 16 2010 4e 1110400, SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA V. JERRY M TROLINGER JR & VILLAGECRAFT FACTORY DIRECT IN NOTICE OF TAX LIEN Filed this day of at a. CLERK (or Register) LIENS FOR TAXES Lions for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. Liens 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. 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. Lions 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 Vehicle Code, 515 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1'e t. se4., 72 Pa. C.S.A. Section 1701 at. seq. (For decedents with dote gf death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 c 10; at. seq.). Lions for State or Statf;arW Local Sales, Use and Hotel Occupancy Tax and PORlid Transportation Assistance Fund Taxes and Foes arise under Section 242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Sactioh 7242. Lions for Motorbus Road Tax arise under Chapter 98 of the PA Vehicle Code, (75 Pa.C?S. 9815). Lions for LSquI4 Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. L.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General information, Corporation Tax liens provided under the Fiscal Code arise at the two of settlement . .as saan. and are liens upon the fran- chises and property, both real and personal, with no further no- tics. The filing of a Notice of a Lion with a county prothonotary is not a requisite, and the lion remains in full force and validity without filing or revival until paid. Inheritance Tax Liens are lions on real estate which continue until the tax is paid. Personal Income Tax, Employer Withholding Tax, Realty Trans- fer Tax, Sales and Use Tax Liquid Fuel Tax Fuels Use Tax Motor Carriers Rosd Tax Motorbus Road Tax 011 C y Fran chase Tax, and Llguld Fuels and Fuels Tax lions are lions 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 lions shall not attach to stock of goods, wares, or merchandise regularly sold in the ordinary course of business of the taxpayer. The lion has priority from the date of entry of record. PLACE OF FILING NOTICE FOR_ Place of filings The Notice of Lion shall be filed, (a) In the case of real property, in the office of the pro- thonotary of the county in which the property subject to the Ilan is situated 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 PRIORITY OF NOTICE Ceneral Rulo, According to the """ Cede, the Notice of Lien is automatically revived and does not require rofiling of the Notice by the commonwealth. Any Notice of Lion filed by the commonwealth shall have priority to. and be paid in full, before any other obligation, judgement, claim, lien or estate is sat- isfied from a subsequent judicial seta or liability with which the property may be 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. See Act of Dec. 12, L994. P.L. 1015, 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. (01) Capital Stock Tax F.F. (02) Foreign Franchise Tax C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Net Income Tax 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) Cooperative Associations P.I.T. PA Income Tax (PA-40) E.M.T. PA Income Tax (Employer Withholding) S. a U. State Sales and Use Tax L.S. B 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. %"a Use Tax (Diesel and Special Fuels) M.C.R.T. Motor Carriers Road Tax O.F.T. Oil 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 Lion comprises the balance of tax due (column 5) plus assessed additions and/or penalties and assessed and accrued interest to the interest computation 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 lien fil- ing costs and accrued interest from the interest computation data to and through the payment date. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the following rates, C.S.,F.F.,C.L.,C.N.I. - 6X per annum (due date to payment date) C.I.,G.R.,C.A.,S.T. - 6X per annum (due date to payment date) 6% per annum (due data to payment date) P.U.R. - LX per month or fraction (due date to payment date) P.I.T.,E.M.T. - 3/4 of 1% per month or fraction S.a U. - 3/4 of 1X per month or fraction R.T.T. - 6% per annum IN. 6 EST. - 6X per annum L.F.T.,F.U.T. - 1% par month or fraction M.C.R.T. • - IX per month or fraction O.F.T. - L8x per annum For all taxes that are originally due and payable on and after Jan. 1, 1982, th e PA Department of Revenue will calculate daily interest on all tax deficiencie s using an annual interest rate t hat will vary fr om calendar yea r to Calendar year. the ap plicable interes t rates are as follows. INTERE ST, Interest is calculated on a dally basis at the follow- ing ra tes. - Del inquent Date Interest Rate Daily Interest. Factor 1/1/88 thru 12/31/91 1" .000"1 1/L/92 thru 12/31/92 9X .000247 1/1/93 thru 12/31/94 7X .000192 I/l/95 thru 12/31/98 9% .000247 1/1/99 thru 12/3L/99 7% .000192 L/1/00 thru 12/31/00 a% .000219 L/L/01 thru 12/31/01 9X .000247 L/L/02 thru 12/31/02 6X .000164 L/1/03 thru 12/31/03 5X .000137 L/L/04 thru 12/31/04 4x .000110 1/L/05 thru 12/31/05 5X .000137 I/L/06 thru L2/3L/06 7x .000192 1/1/07 thru 12/31/07 ax .000219 L/1/08 thru 12/31/08 7X .000192 L/1/09 thru 12/31/09 5X .000137 ---Taxes that become delinquent on or before Dec. 31, 1981 will remain a constant interest rate until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1. 1982 are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows, INTEREST - BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. Use this rate for M.C.R.T./IFTA effective Jan. L, 1996. .R Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service 8 Information Center, (717) 787-1064. BUREAU OF COMPLIANCE COMMONWEALTH OF PENNSYLVANIA PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. Docket No. JERRY M TROLINGER JR VILLAGECRAFT FACTORY DIRECT IN Date Filed 2551 SPRING RD Account No. CARLISLE PA 17013-8727 Class of Tax TO THE PROTHONOTARY OF SAID COURT: REV-300 CM DOCEXEC(M) (05-11) 10-4014CIVILTERM JUN 16 2010 20-3998921/000 SALES/EMPLOYER/USE The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above-captioned lien/judgment note should be removed from the court records. You, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction, are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so. For doing so, 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 18th day of May, 2012. •-r;r? - _ .. ? (:0 -: .. _ D a n ial ,Rcer ??'? Secretry o M-f venue --- - MARS HIBL ER Director, Bureau of Compliance ? (0.00 Pp PLVF CO IC&77398 ealoo D c 1 S O A --I O N D 1 H N T 90 G H r r D m C7 A D T T D n 1 O A d m H Z m A A 3 1 A O r H z O m A A (7 O 3 C 3 ma ?a D? Am ?D 3r m "1 Z = <?O O T T T Am mz <z mW cr m< D z H a 0 F 0 F n G H r -i m A 3 C') H cz 3 G1 -I mx Am r- > z 0 d C A c? --I O c O Z T -i O 3 -o :x m0 zz z W -0 -< r r- m GD D cn z H O DT