HomeMy WebLinkAbout12-7095Pennsylvania ~
DEPARTMENT OF REVENUE
BUREAU OF COMPLIANCE REVK-159 (12-11) REVOOOK9 DOCEXEC
PO BOX 280948 ~ ; a ~ ' C:
HARRISBURG PA 17128-0948 '. ~ 4 ~ I i ~-' ~-
;, )~t ~' ~i~~~~~"CERTIFIED COPY OF LIEN /~ -,Uc~,S ~l/l
1 1 c,.. ~ ~' /~
n PP
r 1 # is ~,1 ~'°~ ~, Q ~4ti ~ ~ C
QURT OF COMMON PLEAS OF
~-~~`~~~L~~~*~~fl ~NNSYLVANIAOUNTY,
E I N :................................................ 68-0580310/000
JIMS TOWING SERVICE INC "Y~~'~S`fl.~~~
1 S C H N E I D E R D R Notice Date :....................................October 20, 2012
Notice Number :...............................679-849-812-101-5
CARLISLE PA 17015-8880
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
PERIOD TAX
PERIOD TAX TOTAL
BE IN ND
SALES 84839485 10-01-11 12-31-11 0.00 136.40
SALES 84839485 02-01-12 02-29-12 0.00 96.83
SALES 84839485 03-01-12 03-31-12 0.00 43.94
TOTAL: 0.00 277.17
FILING FEE(S): 21.50
SATISFACTION FEE(S): 10.00
SETTLEMENT TOTAL: 308.67
INTEREST CALCULATION DATE: 01-13-13
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 penames is a lien in favor of the Commonwealth of
Pennsylvania upon the taxpayer's property -real, personal or both - as the case may be.
i~~
S C ARY OF REVENUE
(OR UTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
October 20, 2012
DATE ~ ~ ~ ~~
Q~ ~ by~~i
~v ~~
Ct~AAIifWNWEALTH OF PElH~YLYANiA
VS
JIMS TOWING SERVICE INC
NOTICE Ot= TAX LIEN
filed this
day of
at m
T
Liens for Corporation Taxes arise under Section 1401 of the Fiscai.Code, 72
P.S. Section 1404, as amended.
Liens for Personal Income Tax and Errrplgyer 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 111.2-C of he Tax Reform
Code of 1971, 72 P.S. Section 8'112-C, as amerxied.
Liens for Liquid Fuels Tax arise under Sectiort t 3 Ot the Ligtxd Fuels Tax Act,
72 P.S. Secttort 2$tt-M, as art~lr+ded.
Liens for Fuel Use Tax arise under Seclion l3 of rite 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, 19182, P.L.108ti, No. 225 Section
1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. "(For decendants with date of
death prior to Decemter 13, 1982, Hens arise under the Intertance and Estate
Tax Act of 1961, 72 P.S. Section 2485 - 101' et. seG-).
Liens for State, or State and Local Sates, Use and Hotel Occupancy Tax and
Public Transportation Assistance Fund Taxes and Fees arise untbr SeaGori
242, Act of Match 4, 1971, No. 2 as amended, 72 P.S. Section 7242.
Liens fore Motorbus Road Tax arise urxter Ghapter 98 of PA Vehicle Code, (75
PA GS. 9815).
INTEREST
GENERAL INFORMATION:
C~f~ion Tax Liens provided under the Fiscal Code arise at the time. of
sehtem~ent (asrr-ent) and are .Gans upon the franchises and property, both
real arxi_personai, with no furtt~r_tyatic~e. The filing of a Notice of Lisp with a
county Prottrono~ry s not a requisite, and the lien remains in full force and
vaHcfity without filing of revival until paid.
Inheritance Tax Liens are liens on real estate which continue until tax is .paid.
P t T r T
....nos are ns upon roes a3a ' peraF,triall
property o taxpayers, but only after they have been erNBt^eti and of
recorct 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.
tsLACE QF THE FiL)t~C _t~TI~F
.PLACE OIF FtLWG; The notice of lien shaA be filed: (a) In the case of Real
Property, in the office of the Prothonotary of the county in which the property
sub~Ct#o the lien is siftuated and (b) in tt-e case of Personal Property, whether
tanglt~e or intarlte, in the office of the Prothonotary of the country in which
the property subject to lien is situated.
At,~f'F'~AATIQ RfYtifAL OF N4?TiGE ANIA PITY t?F Nf3TkGE
G~N~1L,€ According to the Fiscal Code, the Notice of Lien is
auto " revved and does not require refiling of the tdotice by the
Commonwealtft. Any Notice of Lien filed by the Commonwealth shall have
priority ta, and be paid in futl, twee any ter Wit, ~u~rtt, claim,
/'ten, or estate is satisfjed from a subsl~uent judicial saw or ~r~vtith wtlich
the property may be charged. ,~~(,~~~ The Commornnr does riot
maintain priority of tax Dens over arty exl mo or Dens whlclt are
property recorded at the time ittat the tax lien is fi1~_~E: Act of December
12, 1994, P.L. 1015, No. 138.
RELEASE QF LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a certificate of reiatase of any Gen imposed
with respect to any tax if: (1} the kabiiity is satisfied, satieta~ction consi.Sting of
paymer# of the alt asseeaed'iggelEh9r wit aN e+~rets# ahd c in select
thereof; or (2) the Gty has betz>l11e legally une+'+force~tt>!e. E?lC1PTf~I;
trtterest on Corporation Taxeffi is oomputad alter a lien is paid.
~ ~T ~ .~
The "Total" column (Column 6} for each type of tax listed on this Notice of 1_ien
includes the halartce of tax due (GaH.tmn 5) plus amassed additions and/or
pena~ies, artd armed and accrued interest up to il~e irrferest computatbn
date ort the face of this rtatic;e.
If payment or settlement of account is made after the interest computation date
the payment must include the lien filing costs and aectved interest from the
itterest earnputatfon date to and tfirough the payment date.
For any delinquent taxes due on or before December 31, 1981, interest is
imposed at the tollawirrg rates.
C.S. F.F., C.L., C:N.f. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
C.L, G R , C:A:, S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE/
Ba., N.E:; G:P:, M.I. - 6 % PER ANNUM (DU;w PATE TO PAYMESIT DATE)
P.U.R.. - t% PER MUN'fHbR FRACttON (DUE DATE TO PAYMENT DATE)
P.1.T.; E.M.T. - 3/4 OF 1 % PER MQNTH OR FRACTION
S. tG U. - 3!4 OF 1 % PER MONTH OR FRACTION.
R.T.T. -696 PER ANNUM
INH & EST. - 6% RER ANNUM
LRT., F:U.T. - 1 % PER MONTH OR FRACTION
NIC.RT. - 1% PER MONTH OR FRACT4QN
O.F.T. - 18% PER ANNUM
for aG taxes that are. originally due and payable on and after January 1, 1982,
the PA Department of Revenue wilt calallate deity irrterest on ail tart
deficiencies using an annual interest rate that wiH vary from calendar year.
Interest is calculated on a daily ba>ris at the foNowing rates:
DELINQUENT DATE INTERE&T f~4TE DAILY INTEREST FACTOR
1117&- THRU 12/31/84 11 °fo ..000301
1!1 /85 THRU 12/31/85 13% ..000356
1/1(66 THRU 12/31 /66 10% :000274
1 /1/87 THRU 12x3 t 1tl7 9°k .000247
S11 t91 THRU 12/31(91. 11°l0 ~ .000301
inrs2THRU 12r3tN2 s°i oooza7
1(1194 THRU 12/31!94 7% .OOa192
1/tl95 THRU 12!31196 9% .000247
1/1~99THRU 12!31/99 7% .000192
1/7/OOTHRU 12I31/D0 8/ .DOa219
111101 THRU 12/3tl01 9:°h. .000247
1fYi02 THRU 12t91/II2 B% -000164
1 n /03 THRU 12/31 1g3 5% .000137
u1,na THRU 1 zr31 ro4 a% flaa110
1 /trp5 THRU 1 Z'31l05 5% .000137
Yn>Z1B Tt#tU 1237/96 7% OOa192
,n~tTl~iu tzr31ro7 a~ .aoo2,s
1/1/f~ THRU 72737N8 7% 000192
1/1g76THRU 12f31/09 5°k .000137
1/inOTHRU 12131119 4% .OOO1t0
1f1/11THRU 12f31l12 3% D00082
---Taxes that become delinquent on or before Dec. 31, 198# are subject to
a constant interest rate unlit the dehnquerR ktaiance is paid off.
---Taxes that become deHnqu~-t on r-r after Jan. 1, i~k$2 are subject to a
variable interest rate that ctttsrt08S eacxt erldar Year.
---Interest is calculated as fotlorrs:
INTEflE$T ~!i t . ~1T>(l~'1~ OF W-YS