HomeMy WebLinkAbout12-7108BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0946
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NEW KINGSTOWN A ~ SALES INC
PO BOX 413
NEW KINGSTOWN PA 17072
pennsyLvania ~
DEPARTMENT OF REVENUE
REVK-159 (12-11) REVOOOK9 DOCEXEC
CERTIFIED COPY OF LIEN ~/~ (~l~ ~
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
E I N :................................................ 25-1761912/00 0
Notice Date :....................................October 20, 2012
Notice Number :...............................678-888-312-101-5
To the Prothonotary of said court: Pursuant to the laws of the
Commonweath of Pennsylvania, there is herewith transmitted a certified
copy of a lien to be entered of record in your county.
1
TAX TYPE 2
ACCOUNT ID 3
PE OD
B I 4
PER OD
ND 5
TAX 6
TOTAL
SALES 83995779 04-01-12 04-30-12 1,037.26 1,244.13
TOTAL: 1,037.26 1,244.13
FILING FEE(S): 21.50
SATISFACTION FEE(S): 10.00
SETTLEMENT TOTAL: 1,275.63
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 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.
i'~~
C ARY OF REVENUE
(OR UTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
October 20, 2012
DATE
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CI~N~MGNIfMIEIlLTH OF PENI~BYLVAliItA
VS
NEW KINGSTOWN AUTO SALES INC
NU'Iftt'.E QF TAX LIEN
filed this .day.. of
at m.
Liens for Corporation Taxes arise under Section 1401 of the Fecal Code, 72
P.S. Section 1404, as amended.
Liens for Persorrat Income Tax and Employer Withtto~ing Tax arise under
Section 345 of the T>tlx'Refo-m (.ode of 1971, 72 P.S. Section 7346, as
amended.
Liens for Remy Transfer Tax arise un~r Section 111.2-C of the Tax Reform
Code of 1971,72 P.3. Section 811 ~-C, 3s atnerxied,
Liens for Liquid Fuels Tax arise url~ter Section 13 of the Liquid Fueka 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 VehiGe
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 Dece+~ler 13, 1'982, P.L. 1086, No. 225 Section
t et. seq,, 72 PA. C.S.A. Section 1701 et. se4. (For decendartts with date of
death prior to December 13, 1982, Dens arise under the Inheritance and Estate
Tax Act of1961, 72 P.S. Section 2485 - 10Y et. seq.).
Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and
Public Transportation Asslstar~e 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 lax arise under Chapter 98 4f PA Vehicle Code, (75
PA C.S. 9815).
LlEtjlSFg~j ~~~~+AA T~AN~ tNTEf#€8'T
GENERAL INFbRMATtON:
Sg„ f n T c l,ie provided under the Fiscal Code arise at the time of
se meat (a~ssarT-ent) and are Bens upon the franchises and property, both
real and personal, with no f~er Notice. The filing of a Notice of Lien with a
county Prothonotary is-riGt a requisite,. and the-Gem remains. in full force and
validity without fling of revival until paid.
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
Personal Income Tax, EmQbver V1Cxf>h~r>Q Tax. Real#u Traris,fer T;3x ~~~
M„T~c lien are Yens ~ the franct't+ wilA rl~ t+itt€ tltl
pro of taicpayers, but only after they have been entered and dc~etetf of
recd the Prothonotary. of the county where such property is situated and
shalt not attach to stock of goods, wares„ or merchancfrse regr.darty used in the
ordinary course of business of the taxpayer. The lien has priority from the date
of entry of record.
P~E4&~_~~.Ia~.FtLI TIC!:. FARM
PLACE pF .FILING: The notice a# 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 arx# {b) in the case of Personal Properly, vYltletller
tangible or intangible, in the office of the Prothonotary of the county in which
the property subject to ken is situated.
AUT0~4A'[li'C Rwl~~tl#1ltyl,. QF jam„ I~t~,r~.~,I{ PITY OF ~S?~er~e
E ~ RAE: Abp trf ttie Fitt ~pde, tf)e t~titiCe' of Lien is
autom Ity revived and does not require refilinp of the NpbiCe by the
Commonwealth. Any Plotice of Lien filed by the CQmmorrvve~h shall have
priority to, and tie paid in fufi, t~fore any taifter Doman, j nt, claim,
lien, or estate is satisfied from a subs nk judicial sale or leidt~wfth which
the property may be charged. EX~~R~ The Cammonweaftfl does not
maintain priority of tax liens over any exisfxtg or Gems wfifch are
properly recorded at the time that the tax lien is filed. EE: Act of December
12, 1994, P.L. 1015, No. 138.
REI~A~ UEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delel~te may issue a certifc8te of releal5e of any Genf sad
with respect to any taxrf: (1) the GabNity is sated, gason ~~ of
payment of the amount assessed ~r with aH irrte` and casts m re t
thereof; ctr (2) the liabilMy has becx~rrt® Iegr~Hy ur~~#areae~-le. E
Interest on Cbrporation'C>xxes is oiyn9puted aver a Geri is paid.
SETTLj,~~F A~QU~IT
The "Total" column (Column 6) for each type of tax listed on this Notice of Lien
includes the balarxe of tax due (Co~irnn 5) plus assessed addltlons arrdlor
penal, and assessed and accrued interest up to the interest cx1a11putatitrrl
date on the face bf this notice.
If payment or settlement of account is made after the interest computation date
the payment must incttxie the lien fiGrlg costa and accrued interest from the
interest cornput>aG+:m date ro anrf through the payrneni date.
For any delinquent taxes due on or before December 31, 19$1, 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.l., Gi,R., G.A., S.T. - 8% PER ANNUM (DUE DATE TO PAYRIENT DATE)
B.L., N.E., G.PS, M:I. - 6% PER AWNiyM ((!UE DATE TO PAYMf;NT DATE)
P:U.R.. - t % PER M4lNTH OR FRACTI(kt (DUE LSATE TO PAYMENT BATE)
P.LT., E.M.T.. • 314 Of t % PEA MONTH OR FRACTION
S. & U. • 3!4 OF t % PER MONTH OR FRACTION
R.T.T. - 6% PER ANNUM
INH & EST. - 6% PER ANNUM
L:F.T., F.U.T. - t % PER MONTW OR FRACTION
M:C:R.T. - 1 % PER MONTH OR FRACTION
O.F.7. - 7B°!o PER ANNUM
For all taxes that are originally due and payable on and after January 1, 1982,
the PA Department of Revenue wilt calculate deity interest on all tax
deficiencies using an annual interest rate that will vary from calendar year.
Interest is calailated 4n a deity basis at the following rates:
DELINQUENT DATE INTEREST RATE aAfEY INTEREST FACTOR
1/1/$4 THRU 12/37!84 t1% .000301
1/1/85 THRU t2P31/6S 73% .000356
111186 THRU 72/31/86 70°k .000274
1/1 /87 THRU 12!31/87 9 % .000247
1/1191 THRll 12!31/91 1t% .000301
1/1ly2 THRU 12/31182 9% .000247
t/1 M1J4 YHRU 12!31!94 7% .000792
7/1/95 THRU 12/31/98 90/' .D00247
1 /1 h.;,9 THRU 12131 /99 7% .0007 92
1/100 THRU 12!31!00 8% .000219
1/1!01 THRU 12/31!01 9°k D00247
1/1102 THRU 12P31/d12 ®oAb OOOf64
1/1!03 THRU 12!37103 5% 000137
1/1!04 THRU 12/31/04 4% D00710
1J1/OS THRU 12!31105 5:h .000737
111 ffa6 THRU12f3t/O6 796... OOOt92
7/1J07TMf9U 1pl31A~7 895 000219
tl1IO1i THAU 12131/08 7% 000192
1/1/08 THRU 72!31109 5°r6 000137
1/1!10-THRU 72/31/10 4%" 000110
11111 t THRU 12/31/12 3% .000082
---Taxes that become delinquent on or before Dec. 31; 1981 are subject o
a constant Interest rate until the delinquent balance is paid pff.
---Taxes that become deline~ent`on ar after Jan. 1, 19112 are subject to a
variaf~ irterest rate that changes eacfi eafendelr year.
---Interest is catcuNated as foHlorvs:
INTt~IT~--~ ; QF~ QF-MAYS