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Home My WebLink About04-4960REVK-159 (12-01) REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBI::RLAND COUNTY, PENNSYLVANIA HYERS AUTO SALES 1203 RITNER HNY SH[PPENSBURG PA 17257-9555 EIN: 25-1796193/000 Notice Date: September 19, 2004 Notice Number: 970-231-604-091-4 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsy[vania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END -EMPL 90004658 01-01-99 03-31-99 EMPL 90004658 07-01-99 09-30-99 EMPL 90004658 04-01-99 06-30-99 EMPL 90004658 10-01-99 12-31-99 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 0.00 44.49 1 0.00 40.62 1 169.68 354.49 I 126.56 259.88 TOTAL: 296.24 699.48 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 09-29-04 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 lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. (OR AUTHORIZE ~L~E ~TE) PART 1 - TO SE RETAINED BY RECORDING OFFICE September 19, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS MYERS AUTO SALES NOTICE OF TAX LIEN filed this day of LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S, Section 1404, as amended. Liens for Pemonal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code of t97t, 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 F,S. Sectfon 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 261 I-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, (7§ 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. 10~6, No. 225 Sectfon I et. coq., 72 PA. C.S.A. Section 17'01 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 Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of Marsh 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.8.9815). LIENS FOR TAXES. PENAJ.TIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, ~ith no further notice. The filing of a Notise of Lien with a county Prothonotary is not a requisite, and the lien remains in fuel tome and validity without filing of revival until paid. i_rLheritanco Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. StoPover Withholding3 Tax, Realty Transfer Tax. Sales and Use Tax. Uquid_Fuels Tax, Fuel Use Tax. Motor Carriers Road Tax and 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 is situated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary coume of bus[neco of the taxpayer. The lien has priority from the date of entry of record. P~L~A~ OF THE _FI~N_G NOTICE F~ PLACE OF FILING: The notice o! lien shall be filed: la) in the case of Reel Property, in the offico of the Prothonotary of the county in which the property subject to the lien is situated and lb) in the case of Personal Property, whether tangible or intangible, in the office ef the Prothonotary of the county in which the property subiect to lien is situated. A_UTOMAT!C_~R~EV~OF NOTICE AND_PRIORiTY OF NOT_IC~ G~E~RA~_RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not reqeire 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 satisfied from a subsequent judicial sale or liability with which the property may be charged. [~X_CE~D~T_IO~ The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are pmpedy recorded at the time that the tax lien is filed. ~E_E~; ACt of December 12, 1994, P.L. 1015, No. 138, RELEASE_~O~F ~L~_N Subject to such regulation as the Secretary or his 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 of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: interest on Csrporation Taxes is computed after a lien is paid, SETTLEMENT_ OF_A~COUN'[ The "TotaF column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of 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 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 at the following rates, o.s, F.F, C L, C.N I - 6°/o PER ANNUM ( SUE SATE TO pAYMENT SATE) C,I, G.R., O.A, ST - 6% PER ANNUM {DUS DATE TO PAYMENT DATE) B,L, N.E, OP., M.I. - 6°/° PER ANNUM (SUE DATE TO PAYM FJ~iT DAT~) P UR - 1% PER MONTH OR FRACTION (DUE DATE TO PAYM~J~T eATS) P I T, EM T - 3/4 OF 1% PER MONTH OR FRACTION S 8, U 3/4 OF 1% PER MONTH OR FRACTION R TT - 6% PER ANNUM [NH & EST · 6% PER ANNUM LFT, F D T, - 1% PER MONTH OR FRACTION M C.R.T. , 1% PER MONTH OR FRACTION OF T - 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 all tax deficiencies using an annual interest rate that will vary from calendar year. interest is calculated on a daily basis at the fofiowing rates: ---Taxes that become delinquent on or before December 31, 1981 will rem a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject t vadable in.rest that changes each calendar year. ---interest is calculated as folJows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)