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HomeMy WebLinkAbout01-2562 iiC),(coREVlSD BUREAU OF COMPUANCE DEPT. 280946 C~OOs~rt946 f!! 1\ oq4~ COMMONWEALTH OF PENNSYLVANI#{?/- DEPARTMENT OF REVENUE -r;:.... CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA C & J ENTERPRISES 5252 E TRINDlE RD MECHANICSBURG PA 17055-3522 EIN: 23-2056650/000 Notice Dale: April 23, 2001 Notice Number: 688-073-701-041-8 To the Prothonotary of said court: Pursuant to the laws of the Commonwea~h 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 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOO NUMBER DUE DUE BEGIN END SALES 21128450 12-01-96 12-31-96 496.58 1,208.57 SALES 21128450 06-01-98 06-30-98 808.77 1,335.43 SALES 21128450 11-01-99 11-30-99 737.17 1,137.24 SALES 21128450 02-01-00 02-29-00 1,071.37 1,631.76 SALES 21128450 04-01-00 04-30-00 1,239.33 1,870.42 SALES 21128450 05-01-00 05-31-00 1,042.68 1,514.88 SALES 21128450 06-01-00 06-30-00 824.44 1,151.17 SALES 21128450 07-01-00 07-31-00 801.25 1,073.12 TOTAL: 7,021.59 10,922.59 FILING FEE(S): 9.00 (") c- -oi5;~_: q)ti Z( (jJ _:- 1-:$ ;:; ~I.... , '<!=;r. ..c.....,.., ~C) -c: z: ::;;! c::' () " ::.: :::0.. ~.-<: or; 2:":: - If? f\J INTEREST COMPUTATION DATE: 05-03-01 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 Hen in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a..~ SECRETARY OF~ENUE (OR AUTHORIZED OELEGA TE) April 23, 2001 OATE PART 1 - TO BE RETAIN EO BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS C & J ENTERPRISES NOTICE OF TAX LIEN medthis day 01 at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S, Sect'lon 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 Realty T ransfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.B. 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 tor 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 December 13,1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date at death prior to December 13, 1982,Iiensarise under the Inheritance and Estate Tax: Act of 1961,72 P.S. Section 2485 - 101 et. seq.). Liens for State, or 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 T AXES. PENALTIES AND INTEREST GENERAL INFORMATION: .corporation Tax L~ 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 county 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, ~mployer Withholdina Tax. Realty Transfer Tax. Sales god Use Tax. Uquid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax am Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property ;s situated and shall not attach to stock at goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. pLACE OF THE fIL!NG_ NOTICE FORM PLACE OF FlUNG: The notice of lien shall be tileu: (a) In the case of fieal Property, In the office of the Prothonotary of the county in which the properly subject to the lienis situated and (b) ililhe C.1.se of Personal Property, whether tangible or intangible, in the at/ice 01 the Prothonotary of the county In which the property subject to lien is situated. AUIO_MATICRE_VI\,IAl. O.f NOJIQEANO PR19RIT.Y QUIQTICE Q.EblEB,~.L_.RIJLE_: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice 01 Lien filed by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim. lien, or estate is satisfied tram a subsequent judicial sale or liability with which the property may be charged. EX_CEPT!QN~ The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. Sf;E~ Act of December 12.1994. P.L. 1015. No. 138. RHEA~E9F .LIEN Subject to such regulation as the Secretary or Ilis delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment at the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EX.cE..EIlQJ~t Interest on Corporation Taxes is computed after a lien is paid. Sffij,EMEJ'jT OEACCOUNI The "Total" column (Column 7) for each type at lax listed on this Notice of Lien comprises the balance at 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 ham 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. cs., F.F" C,L, CNI .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., GR, CA, ST. - 6% PEA ANNUM (DUE DATE TO PAYMENT DATE) BL N,E, GP., M,I .6% PER ANNUM (DUE DATE TO PAYMENT DATE) P,U,R . 1'!" PER MONTH OR FRACTION (DUE. DATE TO PAYMENT DATE) PJ.L EMT. - 314 OF 1% PER MONTH OR FRACTION S, & U. - 314 OF 1";" PER MONTH OR FRACTION RT.T . 6% PER ANNUM INH & EST - 6% PER ANNUM L.F.T" F,ljT. .1";0 PER MONTH OR FRACTION M.C,RT. .10,;, PER MONTH OR FRACTION OFT -1~" PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interest on aJl tax deficiencies 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 1/1/82THRU 12.131182 20% 000048 111/83THAU 12131/83 16% 000438 1/1/84 THAU 12/31184 11% 000301 1/1/85THRU 12131185 13'% 000356 1/1/86 THAU 12131/86 10% 000274 1/1187THRU 12131187 9% .000247 111188THRU 12131/91 11% 000301 111192THRU 12/31/92 9% .000247 1/1193T1--mU 12131/94 I.'" 000192 1/1/95 THAU 12131/98 9% 000247 111199THRU 12131/99 7% 000192 1/1100THAU 12131/00 8'%. 000219 111/01 THRU 12/31101 9% .000247 ---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 calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) / COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Plaintiff v. C & J ENTERPRISES 5252 EAST TRINDLE ROAD MECHANICSBURG, P A 17055-3522 Defendant : IN THE COURT OF COMMON PLEAS : CUMBERLAND CTY., PENNSYLVANIA : No. 01 - 2562 : Filed: 5/1/0 I : Amount: $10,922.59 : License # 23-2056650 ORDER TO SATISFY TO THE PROTHONOTARY: You are hereby authorized and directed to satisfy the lien and judgment, as above captioned, upon payment of your costs only by Defendant. Dated: April 7, 2005 TOM CORBETT ATTOIf NERAL ::ie ~ / BY Stephen L. Brandwene #034198 Chief Deputy Attorney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Strawberry Square Harrisburg, PA 17120 Telephone: (717) 787-9045 't ~ y ..--J ---.J --{.a V( \it \) ~ ~ T r-' S:2 i;:;; ~ :";-.,7' -;---:J -~:< -,- -- - ., c:1 CT\ " ....', ':::;::=::;'-"'~''''''-'''''~'~~~~;~~A~~~'~~;~~~~~~~~~I,;jjiJf'-~;;(.~'.''"'~~''''1'f~'''''f~ . . DEPARTMENT OF REVENUE /. ' .uA:~OFOOMPUANCE OUT. 110M. HAARaS8UM. PA l71:2t.()Ne CERTIFIED COPY OF LIEN ? COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA C & J ENTERPRISES 5252 E TRINDLE RD MECHANICSBURG PA 17055-3522 EIN: 23.20666501000 Notice Date: April 23. 2001 NoIK:. Number: 688-073-70 1-041. 8 To lhe Prothonotary of said court: PUI$Uanl 10 the ~ws 01 the Commonwealh of Pems)llvania, there is "'rewith lransmitted .. certified oopy 01 a lien to bo entered of record in Vour county. , < 1 2 3 4 5 6 7 TAlC TYPE ACCOUNT 10 TAX TAX EVENT TAlC TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN ENO SAlES 21128460 12.01.96 12-3t-98 1 496.68 1.208.67 SALES 211280460 06.01-98 06.30.98 1 808.77 1,336.>43 SAlES 21128<660 11-01-99 11-30.99 1 737.17 1,'31.24 SAlES 21 f28460 0:2-01-00 02-29-00 1 1,071.37 1,631.71 SALES 21128460 04.01.00 04-30-00 I 1,239_33 1,870.42 SAlES 21128460 05-01-00 06-31-00 I 1.042.66 1.514.88 SAlES 21128460 06-01.00 00-30.00 1 824..4 1,161.17 SAlES 21128460 07-01-00 07-31-00 1 801.25 1,07:1.12 TOTAL: 7,021.59 10,922.59 FILING FEElS): 9.00 ~ C) .:) 'H "'- :x -Un:. ,~ 2''- -< ',"T', ;:r ~,. I " J....... '7 ~~.; k) ~( ,.... ....r. ~~. ~ )(0) :f>! '8 :::5"1 ~ N ~ INTEREST COUPUTATION DATE: 05-03-01 1be uuc......~ the SeoNtary of Rev.nue (Of' an authori.l:ed delegate) d the- Commonwealth of Pennsylvania. ~rtifie.1his to be. true and ~ ""","'.lIon""","",""'_ _'""""'"'lot "_lei TAX,IN'rEREST. ADDITIONS or PENALTIES tho,.in duo horn suchtaJCPOye' .ndwhidl, .... uemendfar plymenI thereof....mafnI unpaXf. The amount of such unpaid TAX. INTEREST, ADDITIONS or PENAL TIES is a lien in favor of the Common~ lath of Pe~nia upon the taxpayer's property, real, personal, or both,.s the case may be. 10,. ~a.. '='~~ SECIlETARYOF VENUE lOAAllTHORIZED DELEGATE) April 23. 2001 OATE , PART 2. TO BE RETURNED TO THE DEPARTMENT OF REVENUE t,; '" . 'I"'~'" '" ' ;,':.'>.,:, .' ~", i., ,~ ~ ;~ ";'1 , ~ J' ~ " ~.