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HomeMy WebLinkAbout11-7002- • PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 I t1 r? €1?' F Iu?. 2011 SE? 8 PK 2.1 IMMB PENNSYL A A T`t pennsylvania DEPARTMENT OF REVENUE REV-159 CM OoCEXEC (10-09) ??(-?pp2? CivJl COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: STILES M GAFFNEY IND AND AS PARTNER OF G&G EQUIPMENT SPECIALISTS LLC 929 SUSAN CIR TO THE PROTHONOTARY OF SAID COURT: E N O L A P A 17025 CERTIFIED COPY OF LIEN Pursuant to the laws of the Co- weslth of Penns Vl rs nia, there is herewith trans.ittad a certified copy of a lien 201581622 to be entered of record in your county CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 SALES 12/08-12/08 APR 12 2011 090909-02 0.00 826.09 SALES 01/09-01/09 APR 12 2011 090909-02 0.00 227.87 SALES 02/09-02/09 APR 12 2011 090909-02 0.00 213.38 SALES 03/09-03/09 APR 12 2011 090909-02 0.00 48.12 SALES 05/09-05/09 APR 12 2011 090909-02 1433.81 2315.30 SALES 06/09-06/09 APR 12 2011 090909-02 0.00 91.16 SALES 07/09-07/09 APR 12 2011 090909-02 3075.37 4680.24 SALES 08/09-08/09 APR 12 2011 090909-02 0.00 204.21 SALES 09/09-09/09 APR 12 2011 090909-02 1860.89 2799.80 SALES 10/09-10/09 APR 12 2011 090909-02 1937.50 2906.83 SALES 11/09-11/09 APR 12 2011 090909-02 1311.90 1962.68 SALES 12/09-12/09 APR 12 2011 090909-02 1047„43 1563.26 SALES 01/10-01/10 APR 12 2011 090909-02 2561.28 3840.85 SALES 02/10-02/10 APR 12 2011 090909-02 586.68 871.68 TOTALS CONTINUED CONTINUED INTEREST COMPUTATION DATE O C T 26 2011 FILING FEE(S) he undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEES) ennsylvania, certifies this to be a true and correct copy of a lien against the above-named a f xpayer or unpaid tax, interest, additions or penalties thereon due from such taxpayer nd which, after demand for payment thereof, remains unpaid. The amount of such unpaid ADDITIONAL INTEREST ax, interest, additions or penalties is a lien in favor of the Commonwealth of Penns lv ni y a a pon the taxpayer's property real personal or both a th , , , s e case may be. A07 SETTLEMENT TOTAL 4 ? ? A0,0-.00 -0, ?0? ?- ? JUL 28 2011 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART I - TO BE RETAINED BY RECORDING OFFICE cat,k % ? q .cn Cd r?# ck-4 SO GRAS ? a wyg COMMONWEALTH OF PENNSYLVANIA V. STILES M GAFFNEY & G&G EQUIPMENT SPECIALISTS LLC NOTICE OF TAX LIEN Filed this day of CLERK (or Register) LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. Liens for Personal Income Tax and Employer Withholding Taxes 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 Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax 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. 1982, (For with thedate Inheritance prior Estate December Act 3of 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 the PA Vehicle Code, (75 Pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General information: Cor oration Tax Liens provided under the Fiscal Code arise at the time o sett ement assessment) and are liens upon the fran- chises and property, both real and personal, with no further no- tice. The filing of a Notice of a Lien with a county prothonotary is not a requisite, and the lien remains in full force and validity without filing or revival until paid. Inheritance Tax Liens are liens on real estate which continue until the tax is paid. Personal Income T Ax Em to er Withh ldin Tax R It Trans fer ax s n Use ax t id x ue s Use Tax Motor arr er oa ax otor ax •- i omoanv ran c se ax an L u d ue s an u x Liens are ens upon the ranc ses as we as ref an personal property of tax- payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property is situated. These liens shall not attach to stock of goods, wares, or merchandise regularly sold in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF FILING NOTICE FORM Place of filing: The Notice of Lien shall be filed: (a) In the case of real property, in the office of the pro- thonotary 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 automatics y revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien or estate is sat- isfied from a subsequent judicial sale or liability with which the property may be charged. Exception: 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. See Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof or (b) the liability becomes legally unenforceable. ExcMLon: Interest on Corporation Taxes is computed after the iel' n is paid. CLASSES OF TAX C.S. (01) Capital Stock Tax F.F. (02) Foreign Franchise Tax C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Net Income Tax C.I. (05) Corporation Income Tax G.R. (10) Gross Receipts Tax P.U.R. (20) Public Utility Realty Tax S.T. (30) Shares Tax B.L. (40) Corporate Loans Tax (Banks) N.E. (50) Net Earnings Tax G.P. (60) Gross Premiums Tax M.I. (70) Marine Insurance Tax C.A. (80) Cooperative Associations P.I.T. PA Income Tax (PA-40) E.M.T. PA Income Tax (Employer Withholding) S. & U. State Sales and Use Tax L.S. & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax L.F.T. Liquid Fuels Tax (Gasoline) F.U.T. Fuels Use Tax (Diesel and Special Fuels) M.C.R.T. Motor Carriers Road Tax O.F.T. Oil Franchise Tax M.T. Public Transportation Assistance Fund Taxes and Fees BUS Motorbus Road Tax L.F. & F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due (column 5) plus assessed additions and/or penalties and assessed and accrued interest to the interest computation date on the face of the Notice. If payment or settlement of the account is made after the in- terest computation date, the payment must include the lien fil- ing costs and accrued interest from the interest computation 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.I. 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 aate) P.I.T.,E.M.T. 3/4(dof 1%tperomon theor fraction S.& U. 3/4 of 1% per month or fraction R.T.T. 6% per annum IN. & 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. 18% per annum afterrJaalaxes n. 1, 1982 therPAoDepartment ill on due of Reven a i , daily interest on all ta x deficiencie ca culate ue s using an annual interest w rate that will vary from The applicable interest calendar yea rates are as r to calendar year. follows. INTEREST: Interest is ca lculated on a daily basis at the follow- ing rates. ** Delinquent Date I 1/1/88 thru 12/31/91 nterest Rate 11% Daily Interest Factor 1/1/92 thru 12/31/92 9% .000301 000247 1/1/93 thru 12/31/94 7% . 000192 1/1/95 thru 12/31/98 9% . 000247 1%1%00 thru 12 31100 . 000192 8% 000219 1/1/01 thru 12/31/01 9% . 000241 111102 thru 12/31/02 6% . 000164 1/1/03 thru 12/31/03 5% . 000137 1/1/04 thru 12/31/04 4% . 000110 1/1/05 thru 12/31/05 5% 000137 1/1/06 thru 12/31/06 7% . 000192 1/1/07 thru 12/31/07 8% . 000219 1/1/08 thru 12/31/08 7% . 000192 1/1/09 thru 12/31/09 5% . 000137 1/1/10 thru 12/31/10 4% . 000110 1/1411 th£k J2631/11 axes a ecom li d 3 009?82 e e nquen on or before Dec 1981 . will remain a constant interest rat e until the delinquent balance is paid in ful l. ---Taxes that become deli nquent on or after Jan. 1, 1982 are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUM BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Use this rate for M.C ** .R.T./IFTA ef fective Jan. 1 1996 Interest rates prior , . to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & In formation Center (717) 787-1064. , PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 111,?_ P rte t HONOTW,`k 1I SEP -8 PM Z: 41' r.'UAiBERLAND COUNTY PENNSYLVA141A pennsyLvania DEPARTMENT OF REVENUE REV-159 CH DOCEXEC (10-09) 011- ? Do,eivi, I COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: STILES M GAFFNEY IND AND AS PARTNER OF G&G EQUIPMENT SPECIALISTS LLC 929 SUSAN CIR TO THE PROTHONOTARY OF SAID COURT: E N O L A PA 1 7 0 2 5 Pursuant to the laws of the C...onwealth of Pennsylvania, CERTIFIED COPY OF LIEN there is herewith tran-itted a certified copy of a lien 201581622 to he entered of record in your county CLASS OF TAX I TAX PERIOD (OR DUE DATE) 2 DDETERMINATIONMORT SETTLEMENT 3 IDENTIFYING NUMBER 4 TAX 5 TOTAL 6 SALES 12/08-12/08 APR 12 2011 090909-02 0.00 826 09 SALES 01/09-01/09 APR 12 2011 090909-02 0.00 . 227 87 SALES 02/09-02/09 APR 12 2011 090909-02 0.00 . 213 38 SALES 03/09-03/09 APR 12 2011 090909-02 0.00 . 48 12 SALES 05/09-05/09 APR 12 2011 090909-02 1433.81 . 2315 30 SALES 06/09-06/09 APR 12 2011 090909-02 0.00 . 91 16 SALES 07/09-07/09 APR 12 2011 090909-02 3075.37 . 4680 24 SALES 08/09-08/09 APR 12 2011 090909-02 0.00 . 204 21 SALES 09/09-09/09 APR 12 2011 090909-02 1860.89 . 2799 80 SALES 10/09-10/09 APR 12 2011 090909-02 1937.50 . 2906 83 SALES 11/09-11/09 APR 12 2011 090909-02 1311.90 . 1962 68 SALES 12/09-12/09 APR 12 2011 090909-02 1047.43 . 1563 26 SALES 01/10-01/10 APR 12 2011 090909-02 2561.28 . 3840 85 SALES 02/10-02/10 APR 12 2011 090909-02 586.68 . 871.68 TOTALS INTEREST COMPUTATION DATE O C T 26 2011 FILING FEE(S) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) 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 thereon due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid ADDITIONAL INTEREST 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. SETTLEMENT TOTAL av,? % 1 q .W P4 f## JUL 28 2011 '(( S(1 q(p3 SECRETARY OF REVENUE DATE ?? (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA V. STILES M GAFFNEY & G&G EQUIPMENT SPECIALISTS LLC NOTICE OF TAX LIEN Filed this day of at M. CLERK Cor Register) LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. Liens for Personal Income Tax and Employer Withholding Taxes 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 Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax of 1982, Act of December 13, 1962, P.L. 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. seq. (For decedents 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 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 the PA Vehicle Code, (75 Pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General information: C_orporatti nnTTax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the fran- chises and property, both real and personal, with no further no- tice. The filing of a Notice of a Lien with a county full protTonotary or revival n until remains paid. and a validity not without requisite, filing and the Inheritance P6 Liens are liens on real estate which continue untt the tax is Ta paid. Personal Inc me Tax Em to er thholdin T x R alt Trans- F141 , s Use Tax Lt tWi ax ue U x is an fer ax al Motor arrier ax o o us x om ran- c s ax an r u s and Fgels Tax ens are ens upon the ranc tses as we as real an 'personal property of tax payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property is situated. These liens shall not attach to stock of goods, wares, or merchandise regularly sold in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF FILING NOTICE FORM Place of filing: The Notice of Lien shall be filed: (a) In the case of real property, in the office of the pro- thonotary 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 automattca, revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien or estate is sat- isfied from a subsequent judicial sale or liability with which the property may be charged. Exception: 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. See Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof, or (b) the liability becomes legally unenforceable. Exception: Interest on Corporation Taxes is computed after the ten is paid. CLASSES OF TAX C.S. (01) Capital Stock Tax F.F. (02) Foreign Franchise Tax C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Net Income Tax C.I. (05) Corporation Income Tax G.R. (10) Gross Receipts Tax P.U.R. (20) Public Utility Realty Tax S.T. (30) Shares Tax B.L. (40) Corporate Loans Tax (Banks) N.E. (50) Net Earnings Tax G.P. (60) Gross Premiums Tax M.I. (70) Marine Insurance Tax C.A. (80) Cooperative Associations P.I.T. PA I ncome Tax (PA-40) E.M.T. PA I ncome Tax (Employer Withholding) S. & U. State Sales and Use Tax L.S. & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax L.F.T. Liquid Fuels Tax (Gasoline) F.U.T. Fuels Use Tax (Diesel and Special Fuels) M.C.R.T. Motor Carriers Road Tax O.F.T. Oil Franchise Tax M.T. Public Transportation Assistance Fund Taxes and Fees BUS Motorbus Road Tax L.F. & F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due (column 5) plus assessed additions and/or penalties and assessed and accrued interest to the interest computation date on the face of the Notice. If payment or settlement of the account is made after the in- terest computation date, the payment must include the lien fil- ing costs and accrued interest from the interest computation 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.I. 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 IN. & 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. 18% per annum For all taxes that are originally due and payable on and the PA Department of Revenue will calculate 1982 1 after Jan , , . daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year to calendar year. The applicable interest rates are as f ollows. INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate Daily Interest Factor 1/1/88 thru 1 2/31/91 11% 9% .000301 000247 1/1/92 thru 1 1/1/93 thru 1 2/31/92 2/31494 7% . .000192 1/1/95 thru 1 2/31/98 9% 7% .000247 000192 1/1/99 thru 1 1/1/00 thru 1 2/31/99 2/31/00 8% . .000219 1/1/01 thru 1 2/31/01 9% 6% .000247 000164 1/1/02 thru 1 1/1/03 thru 1 2/31/02 2/31/03 5% . .000137 1/1/04 thru 12/31/04 4% 5% .000110 000137 1/1/05 thru 1/1/06 thru 12/31/05 12/31/06 7% . .000192 1/1/07 thru 12/31/07 8% 7% .000219 000192 1/1/08 thru 1/1/09 thru 12/31/08 12/31/09 5% . .000137 1/1/10 thru 1/1411 thik 12/31/10 4% 2631/11 3? n or li .000110 009?8.2 1981 before Dec nquen o axes a ecome de will remain a constant interest ra . te until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 are subject to a variable interest rat e that changes each calendar year. ---Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. ** Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064.