HomeMy WebLinkAbout01-3111
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BUJu ~F COMPUANCE
DEPT. 28OM6
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COMMONWEALTH OF PENNSYLVANIA#O 1- 3/11 ~ \
DEPARTMENT OF REVENUE ~
CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS olf ;'.
CUMBERLAND COUN1Y, . -
PENNSYLVANIA_
C & J ENTERPRISES
5252 E TRINDLE RD
MECHANICSBURG PA 17055-3522
EIN: 23-20566501000
Notice Date: May 13, 2001
Notice Number: 766-966-701.050.8
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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 8 7
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21128450 09.01.00 09-30.00 1 435.40 566_05
TOTAL: 435.40 566.05
FlUNG FEE(S): 9.00
INTEREST COMPUTATION DATE: 05-23-01
The undersigned, the Secretary of Re..nue (or an authorized delegate) of the Commonweahh of Pennsylvania, certHies this to be a true and correcl
copy of a lien against the above named taxpayer tor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which,
alter demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the
Commonweafth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
May 13. 2001
DATE
PART 1 . TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
C & J ENTERPRISES
NOTICE OF TAX LEN
filed this
day of
at
m.
LIENS FOR TAXES
Liens for Corporetion Tall8S arise under Section 1401 of the Fiscal Code, 72
P.S. Section 1404, as amended.
Liens for Personal Income Tax and Employer W~hholding 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. Section8112.C, as amended.
Liens for Liquid Fuels Tax arise under Seclion 13 of the Liquid Fuels Tax Act,
72 P.S_ Section 2811-M, as amended.
Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S.
Section 2814_13, as amended.
Liens for Motor Carriers Road Tax arise under Chapler 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 81. seq., 72 PA. C.S.A. Section 1701 et. seq_ (For deoendanls with date of
deolh prior to December 13, 1982,Iiens arise under the Inheritance and Estate
Tax Act of 1961, 72 P_S_ Section 2486 - 101 81. 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.
Uens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9915)_
LIENS FOR T&III'S. PENAL lES AND INTEREST
GENERAL INFORMATION:
CorDDralion Tax Liem; provided under the Fiscal Code arise at the time of
settlement (assessment) and are liens upon the franchise. and property, both
real and personal, with no further nDlm The filing of a Nota of Lien with a
county Prothonotary is not a requisite, and the lien remains in full force and
valid~y w~hout filing of revival until paid.
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
PersonallnmmR Tax EmDlover Wlthholdinn Tax. RAalN Transfer Tax. Sales
and U. Tax. Liquid FURl!!: Tax- Fuel U. Tax Motor Carr.fa Road Tax and
fJlotorbuB Tax liens are liens upon the franchises as well as real and personal
pl'oparty of ~yers, but only alter they have been entered and dock8ted of
record by the Prothonotary of the county where .uch property is situated and
shall not attach to stock of goods. wares, or merchandise reguiarly used in the
ordinary course of business at the taxpayer. The lien has pl'ior~y from the dale
of entry of record_
PLACE OF THE RLlNG NOTICE FORM
PLACE OF FlUNG: The notice of lien shall 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 Proparty, whether
tangible or intangible, in the office of the Prothonotary of the county in which
the property subject to lien is s~uated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE: According to the Fiscal Code, the Notice of Uen is
automatically revived and doe. not require refiling of the Notice by the
CommonW8a~h_ Anf Notice of Lien filed by the Commonwealth shall have
priority to, and be paid in full, before any other obligation, \'udgement. claim,
lien, or estate is satisfied from a subsequent judicial sale or iability with which
the propertf may be charged. EXCE~IO~ The Commonwea~h doe. not
maintain prIOrity of tax liens over any existing mort~~ or liens which are
proparly recorded at the time that the lax lien is filed_ SEE; Act of December
12.1994, P.L. 1015, No_138.
RELEASE OF LIEN
Subject to such regulation as the Secretary or hi. delegate may prescribe, the
Secralary or his delegate may issue a certHicate of release of any lien imposed
w~h respect to any lax H: (1) the Iiabil~y is satisfied, satisfaction consisting of
payment of the amount assessed tog8lher with all interest and costs in respect
thereof; or (2) the liabilHy has become legally unenforceable. EXCEPTION'
Interest on Corporation Taxes is computed after a lien is paid.
SET11.EMENT OF ACCOUNT
The "Tota" column (Column 7) for each type of tax listed on this Notice of Lien
comprises the balance of Tax Due (Column 6) plus assessed add~ions and/or
pana~ies. and assessed and accrued interest up to the interest computation
date on the face of this notice.
N payment or settlement of account is made after the interest computation date,
the payment must include the lien filing cosIO and accrued interest from the
interest computation date to and through the payment date.
For any delinquent taxes due on or before December 31, 1981, interest is
imposed 01 the following rate..
c.s.. F.F.. C.L., C.N.I. ... PER AMil1.&4 (DUE DATE TO PAYMENT DA~
0.1.. Q.R.. O.A., S.T. -.. PER ANIII1.&4 (DUE DATE TO PA'tMENT DAT
B.L.. N.E.. G.P.. M.I. . .. PER ANIII1.&4 (DUE DATE TO PAYMENT DA
P.U.R. -1'% PER MONTH OR FRACJ10N (DLE DATE TO AYMENT DATE)
P.I.T.. E.M.T. - 314 OF ''''' PER MONTH OR FRACTION
9. BU.. 314 OF ,'''' PER MONTH OR FRACTlON
R.T.T. -.....PERANIII1.&4
INH B EST. .... PER """"1.&4
L.F.T.. F.U.T. - ''''' PER MONTH OR FRACTlON
M.C.R T. . 1.. PER MONTH OR FRACTION
O.F.T. - ''''' PER ANIII1.&4
For alllaxes that are originally due and payable on and alter January I, 1982,
the PA Department of Revenue will calculate daily interest an all tax
deficiencies using an annual interest rate that will vary from calendar year.
Interest is calculoled an a daily basi. at the following rates:
DEUNOUENT DATE INTEREST RATE DAILY INTEREST FACTOR
1/1182 THRU 12131f8Z 2ft. .000548
"'183 THRU 12/31/83 '''' .0004S8
'''IIM THRU 1213111M ,,"" .000301
1111e THRU 12131f8S ,''' .ooctaM
111181 THRU 12131/88 1Q11l, .00027~
1/1187 THRU 12131187 .... .000147
"'188 THRU 12131111 ".. .000301
111182 THRU 12131182 .... .000147
1/1113 THRU 12131114 .,.. .000112
"1115 THRU 12f.J1f98 ... .000Z47
"1111 THRU 12f.J1111 7'!i. .000112
1/1100 THRU 12131fOO ... .000211
1/1101 THRU 12131101 ... .000M7
-- Taxes that become delinquent on or before December 31, 1981 will remain
a constant interest rate untillhe delinquent belance i. paid off.
..-Taxes that become delinquent on or after January 1, 1982 are subject to a
variable Interest thaI changes each calendar year_
...Interest is calculated as follows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELlNOUENI) X (DAILY INTEREST FACTOR)
.
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
Plaintiff
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND CTY., PENNSYLVANIA
v.
: No. 01-3111
: Filed: 5/22/01
: Amount: $566.05
I
C & J ENTERPRISES
5252 EAST TRINDLE ROAD
MECHANICSBURG, P A 17055-3522
Defendant
: License # 23-2056650
ORDER TO SATISFY
TO THE PROTHONOTARY:
You are hereby authorized and directed to satisfy the lien and judgment, as above
captioned, upon payment of your costs only by Defendant.
TOM CORBETT
ATTORNEY GENERAL
S~0:2
BY
Stephen L. Brandwene #034198
Chief Deputy Attorney General
Financial Enforcement Section
Office of Attorney General
Commonwealth of Pennsylvania
15th Floor, Strawberry Square
Harrisburg, PA 17120
Telephone: (717) 787-9045
Dated: April 7, 2005
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CERTIFIED COpy OF LIEN
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COMMoNwEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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COURT OF COMMON PLEAS 'OJ:
CUMBERLAND COUNTY. '
PENNSYLVANIA
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C I J ENTERPRISES
5252 E TRINDLE RD
NECHANICSBURG PA 17055-3522
EIN: 23.2058850.000
Nota Oate: May 13, 2001
Notice Number: 786.986-701-050-8
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To the Prothonotary of said court: PUfSlJ8nt to the laws of .. ..
Commonwoalth of Pennaytvania. there i$ her.<Nith transmit1ed a 0tHtIfIed
copy 01 a lien to be entered ot record in your co Jnty.
1 2 3 4 5 8 1
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAl
PERIOD PERIOD NUMBER DUE DUE
BEGtN END
SALES 2t 128450 ()9.OI-OO 09-30-00 436.40 6B8./l&.
TOTAL: 436.40 6B8Dl1 .
FlUNG FEE(S): 9.00
IIIII'llAeST OCNPlITATION D.\TE: 05-23-01
lilt ....""''''''... 8ocJolary of _uo (or an auIl>orlzed dalooalt' of the Commonwoanh of Pannoytvania. oortNIas 11110 to 10<. a truo and ~
...,.of. ....agaInoltlla...... _1alIpayI< "" unpald TAX. INTEIlEST, ADDITIONS 0' PENALTIES the,oin duo ftom IU<lhblxpa'/O' and-'
... _____. lOIIlalIIounpalcl. Tho amoun' of ouch unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lion In fa"'" of tilt
c.n"'rvll ~ of PeMlyfYaftia upon thI ~r'. property, real. personal. or both. as the ca98 may be.
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AUTHClIIlIZED IlE\.EGATE)
Moy 13.2001
DATE
PART 2. TO BE RETURNeD 10 THE DEPARTMeNT OF REVENUE
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