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Home My WebLink About04-3674COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MECHANICSBURG SPORTS CAR CENTER MECHANICSBURG PA 17055-5769 INC EIN: 25~ 1833104/000 Notice Date: July 18, 2004 Notice Number: 842-815-104-071-3 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmiffed a certified copy of a lien ~ be entered of record in your county. 1 2 3 4 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END SALES 81232911 10-01-03 12-31-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 2,361.32 3,119.07 TOTAL; 2,361.32 3,119.07 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 07-28-04 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commorrwealth of Pennsylvania, ce~fies this to be a true and correct copy of a Ifan 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. PART 1 - TO BE RETAINED BY RECORDING OFFICE July 18, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS MECHANICSBURG SPORTS CAR CENTER INC NOTICE OF TAX LIEN tiled this at day of LIENS FOR T~ Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, ss amended. Liens for Personal income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Cede of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 111~-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. Sectior~ 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.g. 96t5). 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 I et. seq., 72 FA. C.S.A. Sectioo 1701 et. seq. (For decendants with date of death prior to December 13, 1982, liens arise 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 Hoist Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, lgTt, 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). ~.IEN$ FOR TAXE~,. PENAL.TIES_A_ND INTEREST GENERAL iNFORMATiON: Corporation Tax L/ohs provided under the Fiscal Code arise at the time of settlement (assessment) and are flees upon the franchises and property, both real and personal, with ne tu~iher ~otice. The tiling of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in fufi force and validity without tiling of revival until paid. JD_heritance Tax Liens are liens on real estate which continue until tax is paid. Pe~conal income Tax. ~mJptover Withholding Tax. Realty Transfer Tax, Sales ~nd Use Tax, Liauid Fuels Tax. Fuel Use Tax, Motor Carriers Road Tax ~ Motorbus Tax liens are liens upon the franchises as weii 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 is situated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priodty from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FiLiNG: The notice of lien shall be filed: (a) In the ce. se 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 properly subject to lien is situated. AUT TIC REV VAL OF N TICE AND PRI TY OF TI GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require retiring of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shaft have priority to, and be paid in fort, before any other obligation, judgement, claim lien, or estate is satisfied from a subsequent judicial sale or liability with whict the property may be charged. ~ The Commonwealth does no maintain pdority of tax liens over any existing mortgages or liens which ar, properly recorded at the time that the tax lien is tiled. SEE: Act of Decembe 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, Secretary or his delegate may issue a co~ficate of release of any lien impose with respect to any tax if: (1) the liability is satisfied, satisfaction consisting payment of the amount assessed together with all interest and costs in respE thereof; or {2) the liability has become legally unenforceable, interest on Corporation Taxes is computed after a lien is paid. S£~-I'LEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of L! comprises the balance of Tax Due (Column 6) plus assessed additions aec penaltias, and assessed and accrued interest up to the interest computst date on the face of this notice. ff payment or settlement of account is made after the interest computation d: the payment must include the lien tiling costs and accrued interest from interest computation date to and thrcugh the payment date, For any delinquent taxes due on or before December 31, 1981, intere~ imposed at the following rates. For all taxes that are originally due and payable on and after January 1, the PA Department of Revenue wi[[ calculate daily interest on afl tax deficiencies using an annual interest rate that will vary from cstendar ye~ Interest is calculated on a daily basis at the following rates: --Taxes that become delinquent on or before December 31, 1981 wil A constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after JAnuary t, 1982 are sut variable interest that changes each calendar year. ---~nterest is calculated As follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DA DELINQUENT) X (DAILY INTEREST FACTOR)