HomeMy WebLinkAbout01-2460LEAHYS AUTO COLLISION
1051COLUHBUS AVE
LENOYNE PA 170q5-1715
COMMONWEALTH OF PENNSYLVANIA~OI ~'- ~/~) ~
DEPARTMENT OF REVENUE
CERTIFIED COPY OF LIEN
REPAIR
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 25-t 834815/000
Notice Date: April 15, 2001
Notice Number: 539-572-801-041-0
To the Prothonotary of said court: Pursuant to toe laws of the
Commonwea{th of Pennsylvania, there is herewith transmitted a certified
copy of a lien to be entered ot record in your county.
t 2
TAX TYPE ACCOUNT iD
SALES 81249676
3 4 6 8 7
TAX TAX E¥ ENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
07-01-00 09-60-00 1 5,970.01 7,308.32
TOTAL: 5,970.0~ 7,308,32
FILING FEE(S): 9,00
iNTEREST COMPUTATION DATE: 04-25-01
The undersigned, the Secretary of Revenue (or an 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 (ion in favor of the
Commonwealth of Pennsylvania upon the taxpayer's property, rea[, persona[, or both, as the case may be.
(OR AUTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
April 15, 2001
DATE
COMMONWEALTH OF PENNSYLVANIA
VS
LEAHYS AUTO COLLISION REPAIR INC
NOTICE OF TAX LIEN
fried this
at
day of
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 of the FJsceJ Code, 72
P.S, Section 1404, as amended.
Liens for Personal Income Tax a. nd Employer Withholding Tax arise under
Section 345 of the Tax Reform Code of 197'1, 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 81 f 2-C, as amended.
Liens for Liquid Fuels Tax er)se under Section t 3 of the Liquid Fuels Tax Act,
72 P.S. Section 281 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 Chepler 96 of the PA Vehicle
Code, (75 PA, C.S, 9615).
Liens for Inheritance Tax and Estate Tax ariee under the inheritance and
Estate Tax Act of 1982, Act cf December 13, t 982, P.L. 1086, No. 225 Section
I 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 Inherilance and Estate
Tax Act of 1961, 72 P.S. Section 2485 - 101 et, seq.),
Liens for State, er State and Local Sales, Use and Hotel Occupancy Tax and
Public Traneportation 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 FOfLTAY, E~P_ENALTIES AND IN~ER~T
GENERAL INFORMATION:
Oo~po[a. tioo_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 s Notice of Lien with a
county Prothonotary is not a requisite~ and the lien remains in furl force and
validity without filing of revival until paid.
~nb~!anom ~x_ Liens are liens on mai estate which continue until tax is paid.
Personal Incorn~_Tax. Employer W~hhoiding Tax. Realty ~Lansfer Tax. ~JAs
and Use Tax. Liquid Fuels Tax. Fuel Use Tax. Motof__Oarders Road Tax ann
Moterb&L~Tax fiens ars liens upon the franchises as weft as real and personal
property of taxpayers, but only after they have been entered and docketed of
rscord by the Prothonotary of the county where such property is situated and
shall not attach to stock of goods, worse, or merchandise regularly used in the
~rdinary course of business of the taxpayer, The lien has pdodty from the date
)f entry of record.
PLA_GE OE T_H_E F_ILI~N_G~_NO~TIC~E~ FORUM
PLACE OF FILING: The notice of lien shal~ be filed: (a))n the case of Real
Property, in the office of the Prothonotary of the county in which the property
sub~ect to the lien is situated and (b))n the case of Personal Properly, whether
tangible or intangible, in the office of the Prothonotary of the county in which
the prope~y subject to lien is ~}tuated.
&[[~A~C~VIVAL OF NOTICE AND PRIOR~ OF NOTI~
GENERAL ~ULE: A~ording to the
automatically revved and does not requiro ret)ling of the Notice by the
Commonwealth. Any Noti~ of L~en filed by the Commonwealth shall have
priority to, and be paid }n furl, before any other obligation, judgement, claim,
fien, or e~ate is satisfied from a subsequent judicial sale or fiabifity with which
the prope~y may be cberged. ~XG~P~D~; The Commonwealth does not
properly re~rded at the time that the t~x fien is fiJed. S~: Act of December
12, 1994, P.L. 1015, No 13~
RELEASE OF LIEN
Secretary o~ his delegate may issue a ~Hificate of release of any lie~ im~sed
with respect to any tax if: (1) the liability is satisfied~ sat)sfaC)on ~nsi~in9 of
thereof; or (2) the fiabifity has he.me iegA[ly unenfor~bie.
interest on Corporation Taxes is comp~ed after a lien is paid.
The "Tota~" ~lumn (Column 7) for each type of tax li~ed on this Not,ce of Lien
~mprises the balan~ of Tax Due (Column 6) plus assessed additions and/or
date on the fa~ of this noti~,
the payment must include the lien filing ~sts and a~rued interest from the
interest computation date to aRd through the payment date,
For any delinquent taxes due on or before December
im~sed ~t the fo,{ow{n9 r~tes,
c.s., F F., C L, C.NI e~ PER A~UM (DUE DATE TO PA~ DAT~
P.U.R. 1% PER MONTH OR F~OTION (DUE DATE TO PA~ DAT~
L FT, FU.T. * 1% PER MO~H OR F~OTION
OFT - 18% PER ANNUM
For afl taxes that are oriqinafly due and p~yable on and a~er January 1, 1982,
the PA Deportment of Revenue wii) caiculate dai)y interest on all tax
Intere~ is ~loulated 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
variable interest that changes each calender year.
---interest is calculated as follows:
INTEREST = (BALANCE OF TAX UNPAID} X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)