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HomeMy WebLinkAbout12-7108BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0946 ; ~" 1. ~~ ' '~~ '( y , '. ,. N~ ~s ~'~'~ ~~~ ' r~ ~ ~ ' fi , .~ ~ (s ~ ,~ P~SYLVA~tb 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~ ~ ~'~ 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 ~ a~, sod ~~ ~' ~~~ 1d'-f(f`.351 ~333~ ~~ 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