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Home My WebLink About12-6807 Pennsylvania ~~ DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 REVK-159 (72-111 REVOOOK9 DOCEXEC HARRISBURG PA 17128-0948 ' + I ~ .; .. - i ' . ! c - I ~~ : ~ ' CERTIFIED COPY OF LIEN ~' ~l ~~~.~ ;vl ~ _ . ..._ r l ~ ~ `-~ COURT OF COMMON PLEAS Oh "' ' , {R( ~" ~Lj CCI~.~#~ t '~` CUMBERLAND COUNTY, ='~ ~ rk~ :;,'j''~`&''~~~I.'~ PENNSYLVANIA NEW KINGSTOWN , AUTO SALES IIVC EIN :................................................25-1761912/000 PO BOX 413 Notice Date :....................................September 19, 2012 Notice Number :...............................966-217-312-091-4 NEW KINGSTOWN PA 17072 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 TAX TYPE ACCOUNT ID TAX TOTAL. PERIOD PERIOD BE IN END SALES 83995779 02-01-12 02-29-12 1,409.39 1,834.99 SALES 83995779 03-01-12 03-31-12 1,389.00 1,735.46 TOTAL: 2,798.39 3,570.45 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTCEMENT TOTAL: 3,601.95 INTEREST CALCULATION DATE: 12-13-12 The undersigned, the Secretary of Revenue or 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. S C ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 19, 2012 DATE Q~~" ~~~ ~ 1~~SY~r~ ~~ ~~~~~ COMMONWEALTH OF PENNSYLVANIA VS NEW KINGSTOWN AUTO SALES INC NOTICE OF TAX LIEN filed this day of at m 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. Liauid Fuels Tax, Fuel Use Tax Motor Carriers Read Tax ~~ 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. PLACE pF 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 Gen 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 NOTI E GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require reNGng 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 safe or liability with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or (fens 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 LIEN 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 i5 paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 6) far each type of tax fisted on this Notice of Lien includes the balance of tax due (Column 5) plus assessed additions andior 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. Far any delinquent taxes due on or before December 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 DA7E3 C.L, 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 C)ATE 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 INH & ES?. - 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 after January 1, 1982, the PA Department of Revenue will calculate daily interest on aid 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 DAILV INTEREST FACTOrt ti1/64 THRU 12/31/84 11 % .000301 1/1/85 THRU 12/31/85 13% .000356 1/1/86 THRU 12/31/86 10% A00274 111!87 THRU 12/31 /87 9 % .000247 1/1191 THRU 12Y31191 T1 % 000301 1!1 /92 THRU 12/31/92 gib .000247 1/1/94 THRU 12/3}/94 7 % .000192 1/1/95 THRU 12/31/98 996 .000247 1 /1199 THRU 12/31 /99 r °a .000192 1 /1 /00 THRU 12/31 /00 3°r2. .000219 i/1101 THRU 12(31/01 9% -000247 1 /1702 THRU 12/31!02 6 % .000164 llt /03 THRU 12!31 /03 5 % .000137 1/1104 THRU 12/31/04 4% ,0001 i0 1 %1 /OS THRU 12/31!05 5 % .OD0137 1!1/06 THRU 12!31/06 7 % .000192 111!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 1/1l10THRU12/31/ti0 4 % 000110 1!1/11 THRU 12!31/12 3% .000082 --Taxes that become delinquent o n or before Dec. 31, 1981 are subject to a constant interest rate until the del inquent balance is paid off. --Taxes that become delinquent 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 (NUMBER OF DAYS DELINQUENT)'X (DAILY INTEtS7` FACTt7R)"