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HomeMy WebLinkAbout11-8489PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 pennsylvania DEPARTMENT OF REVENUE 111-111 CH DDCEXEC 111-11, 11_848i 0, , _r $ i4 .co Pt. PLP p C? ((? (135`19 alh19a C-:0 C -? 3 M CD =rn MW r.,r- r-- = ? C 0 ?•c COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the I- of the Coaao n. ealth of Pennsylvania, there is herewith transaitted a certified coon of a lien to be entered of record in your county CERTIFIED COPY OF LIEN 202231333 0 Z N N N MAGED A ABDELMALIK IND AND AS PRESIDENT OF AAA CONVENIENCE INC 5001 PELLINGHAM CIR ENOLA PA 17025 rn? -urn ;QC:) C> , -iCD -n C )-n X F3 ?l A CLASS OF TAX PERIOD DA TE OFIASSESSMENT DETERMNATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 SALES 10/10-10/10 JUN 22 2011 076428-01 704.09 1145.80 SALES 11/10-11/10 JUN 22 2011 076428-01 596.38 871.60 SALES 12/10-12/10 JUN 22 2011 076428-01 726.20 1022.94 SALES 01/11-01/11 JUN 22 2011 076428-01 527.14 714.76 SALES 02/11-02/11 JUN 22 2011 076428-01 652.20 850.28 SALES 03/11-03/11 JUN 22 2011 076428-01 669.61 837.84 SALES i 04/11-04/11 JUN 22 2011 076428-01 635.74 762.11 TOTALS $4511.36 $6205.33 INTEREST COMPUTATION DATE JAN 04 2012 FILING FEE(S) 519.00 -he undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) ' ennsylvania, certifies this to be a true and correct copy of a lien against the above-named $ 8 a 5 0 :axpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer Ind 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 Pennsylvania Ipon the taxpa er's ro ert r l l b h y p p y, ea , persona or ot , as the case may be. SETTLEMENT TOTAL $6232.83 OCT 06 2011 SECRETARY OF REVENUE DATE (OR AUTHOP'IZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA V. MAGED A ABDELMALIK & AAA CONVENIENCE INC NOTICE OF TAX LIEN Filed thi at m• y of CLERK Cor Register) LIENS FOR TAXES Fiscal Liens Coder, 72 Corporation tSection e1401i, arise under 1401 of the 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. (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 0 the e (75 5 PaPa. . CCSS 9013)) arise under Chapter 90 of the Vehicle Cod 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, W th no further no- tice. The filing of a Notice of a Lien with a county forceoandavaliditytwithoutifileingaor rthe evivalnuntillpaid. full Inheritance Tax Liens are liens on real estate which continue unto the tax is paid. Personal In me T x Em 1 r Withhol in Ta R 51 Trans- fer Tax s ax Li id a ax n ran otor arrier ax of r s ch s ax a ue s an ue ax ens are lens upon t e ranchises as we as rea 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 ^ S. & U. State ?aies vu u-_ ' 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- te costs to and accrued interest payment from the interest computation and through the ing date. da 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 month (du date payment date) P.U.R. (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 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 automaticaT?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. Exce tion: Interest on Corporation Taxes is computed after the ien is paid. CLASSES OF TAX C.S. (01) (02) Capital Stock Tax Foreign Franchise Tax F.F. C.L. (03) (04) Corporate Loans Tax Corporate Net Income Tax C.N.I. I C (05) Corporation Income Tax . . G.R. (10) (20) Gross Receipts Tax Public Utility Realty Tax P.U.R. S.T. (30) (40) Shares Tax Corporate Loans Tax (Banks) B .L. E N (50) Net Earnings Tax . . G.P. (60) Gross Premiums Tax Tax M.I. (70) (80) Marine Insurance Cooperative Associations C p P.I.T. PA I ncome Tax (PA 40) x (Employer Withholding) T E.M.T. PA I a ncome For all taxes that are originally the PA Department 2 due and payable on and of Revenue will calculate t , after Jan. 1, 198 r toicalendarnyyear?nteres n alend omx lf l te y c r yea vary ar tha rrate wil licable interest rates are as follows. a Th pp e INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Rate Delinquent Date Intere Daily In000est Factor st 1/1/88 thru 12/31/91 .000247 1/1192 thru 12/31/92 .000192 1/1/93 thru 12/31/94 .000247 1/1/95 thru 12/31/98 1/1/99 thru 12/31/99 .000192 000219 1/1/00 thru 12/31/00 8% % . .000247 1/1/01 thru 12/31/01 6 .000164 1/1/02 thru 12/31/02 .000137 1/1/03 thru 12/31/03 1/1/04 thru 12/31/04 .000110 000137 1/1/05 thru 12/31/05 % 7 . .000192 8 1/1/06 thru 12/31/06 .000219 1/1/07 thru 12/31/07 7% .000192 1/1/08 thru 12/31/08 5 % 000137 . 4 1/1/09 thru 12/31/09 ,000110 1/1/10 thru 12/31/10 1/1 .11 th" 2631/11 11 delinquen on 0000821981 31 or before Dec. axes a 31/ constant interest i rate until the delinquent n a will rema balance is paid in full. e delinquent on or after Jan. 1, 1982 are ---Taxes that becom subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows- NPAID X NUMBER OF DAYS DELINQUENT X INTEREST = BALANCE NO FACTOR. F TAX AI I * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. be obtained by calling PA ** Interest rates prior to 1988 may Service & Information Center, Dept. of Revenue Taxpayer (717) 787-1064.