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HomeMy WebLinkAbout04-5171REVK-159 (12.01) REVOOOK9 BUREAU OF COMPLIANCE DEPT. 290945 HARRISBURG, PA 17129-0949 Ck l3 l 9-3 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE JANLES INC 3502 BEECH RUN LN MECHANICSBURG PA 17055-2206 CERTIFIED COPY OF LIEN ?Zo. v v- S-/ 7l (77-- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1662255/000 Notice Date: October 10, 2004 Notice Number: 359-557-904-100-5 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 6 7 TAX TYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 17928169 01-01-99 03-31-99 1 221.46 467.19 EMPL 17928169 04-01-99 06-30-99 226.56 473.85 EMPL 17928169 07-01-99 09-30-99 1 206.75 428.61 EMPL 17928169 10-01-99 12-31-99 293.00 602.33 EMPL 17928169 01-01-00 03-31-00 1 225.04 458.14 EMPL 17928169 04-01-00 06-30-00 233.02 469.74 1 EMPL 17928169 10-01-00 12-31-00 242.03 477.94 SALES 22310283 01-01-97 01-31.97 1 690.33 1,346.39 SALES 22310283 03-01-97 03-31-97 881.99 1,707.13 SALES 22310283 04-01-97 04-30.97 1 737.45 1,422.06 SALES 22310283 05-01-97 05-31-97 837.35 1,608.31 SALES 22310283 06-01-97 06-30-97 1 640.04 1,224.42 SALES 22310283 07-01-97 07-31-97 666.76 1,270.62 SALES 22310283 08-01-97 08-31-97 1 729.75 1,384.70 SALES 22310283 09-01-97 09-30-97 580.48 1,097.43 SALES 22310283 10-01-97 10-31-97 1 605.93 1,140.93 SALES 22310283 11-01-97 11-30-97 662.77 1,242.73 1 SALES 22310283 12-01.97 12-31-97 77830 1,453.75 SALES 22310283 01-01.98 01-31-98 1 610.53 1,135.72 SALES 22310283 02-01-98 02-28-98 616.79 1,143.11 SALES 22310283 03-01.98 03-31-98 1 677.81 1,250.95 SALES 22310283 04-01-98 04-30-98 634.11 1,165.63 INTEREST COMPUTATION DATE: 10-20-04 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. /w- It. I JO October 10, 2004 S RETARY OF?I[??[NUE DATE (OR AUTHORIZE LEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS JANLESINC NOTICE OF TAX LIEN filed this day of at M. PLACE OF THE 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 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 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 automatically 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 satisfied from a subsequent judicial sale or liability with which the property may be charged. - XCEPTION: 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 December 12, 1994, P.L. 1015, No. 138. RELEASE OF UEN LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding 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. 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 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 et. seq., 72 PA. C.S.A. Section 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 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 PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES 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, with no further notice. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Employer Withholdina Tax. Realty Transfer Tax. Sales and Use Tax, Liquid 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 course of business of the taxpayer. The lien has priority from the date of entry of record. 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 Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" 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. OS., F.F., C.L., C.N.I. - 616 PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., GA., C.A., ST. - 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) PAT, E.M.T. - 314 OF 1% PER MONTH OR FRACTION S. a U, - 314 OF 1% PER MONTH OR FRACTION A.T.T. 6% PER ANNUM INH & 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.FT. - 18% 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 following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111/82 THRU 12131/82 20% .000548 1/1/83 THRU 12/31183 16% .000436 1/1164 THRU 12131/84 11% .000301 1/1/85 THRU 12/31165 13% .000356 111166 THRU 12/31/88 10% 000274 1/1/87 THRU 12131/87 9% .000247 111188 THRU 12/31/91 11% 000301 111192 THRU 12131/92 9% 000247 111193 THRU 12131194 7% .000192 1/1/95 THRU 12131198 9% .000247 111199 THRU 12131/98 7% 000192 1/1/00 THRU 12/31100 8% .000219 111101 THRU 12131/01 9% 000247 1/1/02THRU 12/31/02 6% 000164 111103 THRU 12131/03 5% 000137 1/1/04THRU 12/31104 4% 000110 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMSER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 22310283 05-01-98 05-31-98 676.65 1,238.30 SALES 22310283 07-01-98 07-31-98 584.10 1,060.43 SALES 22310283 08-01-98 08-31-98 661.99 1,196.63 SALES 22310283 09-01-98 09-30-98 499.56 899.44 SALES 22310283 10-01-98 10-31-98 642.07 1,151.06 SALES 22310283 11-01-98 11-30-98 732.91 1,308.32 SALES 22310283 12-01-98 12-31-98 916.81 1,630.78 SALES 22310283 01-01-99 01-31-99 524.34 929.38 SALES 22310283 02-01-99 02-28-99 550.06 971.99 SALES 22310283 03-01-99 03-31-99 636.32 1,120.90 SALES 22310283 04-01-99 04-30-99 628.63 1,103.69 SALES 22310283 05-01-99 05-31-99 655.78 1,147.38 SALES 22310283 06-01-99 06-30-99 682.20 1,189.76 SALES 22310283 07-01-99 07-31-99 671.35 1,166.88 SALES 22310283 08-01-99 08-31-99 641.93 1,111.92 SALES 22310283 09-01-99 09-30-99 490.29 846.43 SALES 22310283 10-01-99 10-31-99 566.16 973.84 SALES 22310283 11 -01 -99 11-30-99 643.01 1,102.52 SALES 22310283 12-01-99 12-31-99 826.20 1,411.26 SALES 22310283 01-01-00 01-31-00 469.17 798.07 SALES 22310283 02-01-00 02-29-00 564.15 956.27 SALES 22310283 03-01-00 03-31-00 557.84 941.76 SALES 22310283 04-01-00 04-30-00 550.79 926.04 SALES 22310283 05-01-00 05-31-00 528.42 885.02 SALES 22310283 06-01-00 06-30-00 508.43 848.20 SALES 22310283 07-01-00 07-31-00 529.20 879.14 SALES 22310283 08-01-00 08-31-00 514.07 850.64 SALES 22310283 09-01-00 09-30-00 460.12 758.38 SALES 22310283 10-01-00 10-31-00 425.95 699.17 TOTAL: 29,336.75 53,075.48 FILING FEE(S): 14.00 C"7 n> -.:a rr?e .....,.. "?'? ?:? :._'1 ? -i. _: -- C] l :'v w ' ) ?"i '.J .1 ;,) yf ?_ R? I r'j -; C..1 ?\? COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLUWCE DEPT 280M HARRISBURG PA 17128-0948 AUTHORITY TO SATISFY HARRISBURG REV-300 REISSUE CM AFP (3-98) REISSUE ARP 19055 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF JANLES INC CUMBERLAND COUNTY, 3502 BEECH RUN LN MECHANICSBURG PA 17055-2206 PENNSYLVANIA. Docket Number 04-5171 Date Filed 10/15/2004 Class of Tax EMP / ST Account Number 25-1662255 Assessment Number TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges having received of the Defendant above named, full payment and satisfaction of the above captioned Lien/Judgement Note, with the interest and costs thereon due it; and desires that satisfaction be entered upon the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plantiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for so doing, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 25TH day of APRIL, 2008 "Original Date of Satisfaction: 10/24/2007 THOMAS WOLF Secretary of Revenue MARY HUBLER Director, Bureau of Compliance Q Q J N N Z Z Ja. a z 0 oG O V r Z 0 z L 4 W N W Z W w oc z a W O v ?.1 W N 4 N a Wo .c W