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HomeMy WebLinkAbout11-0055i~-~ BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 REVK 159 (12-09) REVOODK9 DOCEXEC pennsylvania ~ DEPARTMENT OFREYENUE CERTIFIED COPY OF LIEN ~~q,oo PA I?~F a~' a5o3so COURT OF COMMON PLEAS OF 2~025'31(0~ PUPPYDAWGS LLC 6560 CARLISLE MECHANICSBURG CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 26-4750156/000 PIKE S T E 2 5 0 Notice Date :....................................November 20, 2010 Notice Number :...............................973-712-810-111-5 PA 17050-8206 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 TAX TYPE ACCOUNT ID TAX TOTAL pE OD PE OD BE IN END SALES 84779135 12-01-09 12-31-09 3,905.54 4,775.66 SALES 84779135 01-01-10 01-31-10 3,241.61 3,952.04 SALES 84779135 02-01-10 02-28-10 3,440.14 4,183.49 TOTAL: 10,587.29 12,911.19 FILING FEE(S): 19.00 SATISFACTION FEE(S): 8.50 SETTLEMENT TOTAL: 12,938.69 ~..., _.~ ~~ ~ __ `~". ~ ~ ~ ~ ~,rr ~ ~.. a:..a ~ ~~ ~p p^^~~ r ~' ~ ~ ~ ~ - qi~,. t...i~ - INTEREST CALCULATION DATE: 02-13-11 The undersigned, the Secretary of Revenue or 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. ~''~~ S C ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE November 20, 2010 DATE S CONgVAONWEALTH OF PENNSYLVANIA VS PUPPYDAWGS LLC NOTICE OF TAX LIEN filed this day of at m. IENS FOR TAXES Liens for corporation taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, ~ 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 Dec. 13, 1982, P.L. 1088, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. For decendaMs with date of death prior to Dec. 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 -101 et. seq. Liens for 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). LIENS 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 franchises and property, both real and personal, with no further notice. The filing of a Notice of Lien with a couniy Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance tax liens are liens on real estate, which continue until tax is paid. Personal income tax, employer withho~ing tax, realty transfer tax, sales and use tax, liquid fuels tax, fuel use tax, moron carriers. road tax and motorbus tax liens are liens upon. the franchises as well as rest. and personal pr©perty of taxpayers, but only after they have been entered and docketed' of record by the Prothonotary of the county where such properly is situated. Such liens shall not attach to stock of goods, wares or merchandise regularly used in the ordinary course of business of the taxpayer. The ben has priority from the date of entry of record. PLACE OF THE FILINti NOTICE FORM PLACE OF FILING: The notice of lien shalt be filed: (a) In the case of real property, in the office of the Prothonotary of the county in which the property subject to the lien 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 GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not. require refifing of the notice by the commonwealth. Any Notice of Lien filed by the commohweralth shall have priority to, and be paid in full, before any o r ob~gatiort, judgement, claim, lien or estate is satisfied from a subsequent judipal sate or Inability with which the property may be charged. EXCEPTION: The commonwealth does not maintain prwrtty of tax liens over any existing mortgages or liens properly recorded at the time that ti1e tax lien is filed. Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cerMicate 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 alt interest and oasts in respect thereof; or (2) the Nobility has became IegaNyy unenforceable. EXCEPTION: Interest on corporation fasces is cakulated after alien is paid. SETTLEMENT.OF ACCOUNT The "Total" column (Column 6) for each type of tax listed on this Notice of Lien includes the balance of tax due (Column 5) plus assessed additions andlor penalties and assessed and accrued interest up to ttse interest cakxalation date on the face of this notice. If payment or settlement of account is made after the interest ca~ulation date, the payment must include the lien filing costs and accrued interest from the interest cak>ulatian date 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.1. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE 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 OR FRACTION S. & U. - 3!4 OF 1 % PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & 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. - 1 B% PER ANNUM For all taxes originally due and payable on and after Jan. 1, 1982, the PA Department of Revenue will ca~ulate daily interest on all tax deficencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/62 THRU 12/31/82 20% .000546 1!1/83 THRU 12/31/83 16 % .000438 1/1/84 THRU 12/31/84 11 % .000301 1/1/85 THRU 12/3185 13°h .000356 1/186 THRU 12/3186 10°h .000274 1/187 THRU 128187 9% .000247 1/1/91 THRU 1281/91 11% .000301 1 /1/92 THRU 12/31 /92 9°k .000247 1/1/94 THRU 12131/94 7% .000192 1/1/95 THRU 12/31/96 9% .000247 1/1/99 THRU 1281/99 7% ,000192 1/1/00 THRU 1281!00 896 .000219 vtrol THRU 12/31ro1 s% .oao2a7 1 /1/02 THRU 12!31 rot 6% .000164 1 /1/03 THRU 12/31 ro3 5% .000137 1/troa THRU 12/alroa a% .000110 1/1/05 THRU 1281ro5 5% .000137 1/1ro6 THRU 12131/06 7% .000192 1 /1 ro7 THRU 1 P19/ ro7 B% .000219 1/1ro8 THRU 12131ro8 7% .000192 1/1ro9'THRU 12l31ro9 5% .000137 1 /1 /10 THRU 12/31 /10 4% .000110 ---Taxes that become delinquent on or before Dec. 31, 1981 , are subject to a constant interest rate until the deNrpuent balance is paid off. ---Taxes that become delinquent on or after Jan. 1, 1992, are subject to a variable interest rate that changes each oaterxlar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX t1NPA~1 X (NUMBER OF DAYS ~ DELINGtl~ti7) X (DAILY INTiI STfAC'1'pI't)