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HomeMy WebLinkAbout13-0071~~- DD~i ~ iv~I ~ PA DEPARTMENT OFREVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 p~ennsylvania ~ DEPARTMENT OF REVENUE REV-159 L1 DOLEXEC <10-D9) f'7 -+~~' ~~ 7k COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ~ ---1 -~' 7"`~ 4 '~ t --) Rwi ~ ~! _~ ~... s ~C ~r,' C" ~ --t p '~ ~ ~ x ~~ ! J ~__tr, Ga ~' t NAME AND ADDRESS: BRANDON POWERS IND AND AS VICE PRESIDENT OF ED KAT INC 851 KIEHL DR LEMOYNE PA 17043 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the leas of the Lonwnaealth of PennsYl vapid, there t: nereaitn tr,n~.ittea a ~ertifiea eoay of alien 2 5 1 7 7 9 2 7 0 to he entered of ra~o re in yoor Boa my CLASS OF TAX PERIOD DATE OF ASSESSMENT DETSEMTNEMENT OR IDENTIFYING TAX TOTAL TAX (OR DUE DATE) NUMBER I p 3 4 5 6 SALES 10/10-10/10 JUL 08 2012 108802-02 691.37 897.34 SALES 11/10-11/10 JUL 08 2012 108802-02 495.27 641.30 SALES 12/10-12/10 JUL 08 2012 108802-02 360.48 447.72 SALES OI/lI-O1/11 JUL 08 2012 108802-02 286.10 354.56 SALES 02/11-02/11 JUL 08 2012 108802-02 389.37 494.50 SALES 03/11-03/11 JUL 08 2012 108802-02 234.40 299.76 SALES 04/11-04/11 JUL 08 2012 108802-02 532.72 671.41 SALES 05/11-05/11 JUL 08 2012 108802-02 547.39 696.99 SALES 06/11-06/11 JUL 08 2012 108802-02 553.44 695.91 SALES 07/11-07/11 JUL 08 2012 108802-02 558.77 700.23 SALES 08/11-08/11 JUL 08 2012 108802-02 397.80 486.14 SALES 09/11-09/11 JUL 08 2D12 108802-02 410.44 500.57 SALES 10/11-10/11 JUL 08 2012 108802-02 570.81 714.59 SALES 11/11-11/11 JUL 08 2012 108802-02 336.12 408.25 TOTALS CONTINUED CONTINUED INTEREST COMPUTATION DATE F E B 1 4 2 0 1 3 FILING FEE(S) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) Pennsylvania, certifies this to be a true and correct copy of a lien against the above named enalties thereon due from such taxpayer dditions or r i t id t t f p n ax, e es , a or unpa taxpayer ADDITIONAL INTEREST after demand for payment thereof, remains unpaid. The amount of such unpaid and which , lties is alien in favor of the Commonwealth of Pennsylvania n n r dditi i t pe o s o a n erest, a tax, upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL _~i s~~~E~` NOV 16 2012 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEAI<'~!i t~F E'ENNSYLYANIA V. BRANDON POWERS & ED KAT IMC NOTICE OF TAX LIEN ay of _._-~_~__-_. a. m CLERK Cor Register) LIENS FOR TAXES .ens ~ Ccrporation ~raxes arise under Sect°'er 1401 ~r }he gal ioo2 ?2 P.S, Section 1401, as amended. Liens for Personal L;come Tax and Employer Withholding Taxes wise under Section 345 of the Tax Reform Code or" 1971, 72 P.S. Section 1345, as amended. the LTaxsReformeCode ofa1971r T2xFa4~sSectidon 8112~C~, aslamended. 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 L'se Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the Vehicle Code, (75 Pa. C.S. 9615). heritancefandlEstateaTax ofx1982,EActtofTDecember 13tle1982e PnL. 1086, No: 225 Section 1 et. seq., 12 Pa. C.S.A. Section 1701 et. seq. (For decedents with date of death prior toi~e gember 13, 1982, liens arise under the Inhe ante ;s~rld` lastat`~ ax Act of 1961, 72 P.S. Section 2485 101.• seq,), ` Liens for State or State and Log41 Sales, Use and Hotel andupeesyariseaundderbSectionn242rtAct-0ofAMarcha4Ce1971tl NoXe2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of the PA Vehicle Code, (75 Pa C.S. 9815). Sections9502 ofgthe VehiclenCodee(75TPa. CnS.t9502)xarm~esudnder Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES> PENALTLES AND INTEREST ^Nerera '. 1nf 3rmat7On: the~timerbt~settaementn$assessment?Tana are iiensluponethe~fran- chises and property, both real and personal,. wit 'no furtheh no- tice. The ffling of a Notice of a Lien with a county prof onotary is not a requisite, and the lien remains in r-ull force and validity without filir.o or revival until paid. Inheritance Tax Liens are liens on real estate which continue ~mti the tax ~s paid. Personal Income Tax Em to er Withhol in T x Realt Trans- fer x a ..and a Taz Li of a ax Fue s U e x M for rrier o x Motor u Ro x i om n e n- th se ax an L ' id Fu' s an u 15 Tax' ions are dens upon the ranchises as we as re'a and personal property of tax- payers, but on Ty after they have been entered and docketed of record. by the prothonotary of the county .where such property is artmerchandhseeregularlyasoldotnathe~ordinaryccourseoofsbusiness of the taxpayer. The lien has priority from the date of entry of record. PLACE OF 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 pro- thonotary 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 pf 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 Lier is automatics ty 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 asfiedhfrombaisubsequentdgjudlcielosaie~oriliabiiityawithswhich the property may be charged. Exception: 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 Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof ~E,x_c__ebt~ion~e !Interest oncCorporationyTaxesftsccomputed after the iei n is paid. CLASSES OF TAX C.S. F F (O1) Capital Stock Tax . . C.L. (02) (03) Foreign Franchise Tax Corporate Loans Tax C.N.I. C I (04) Corporate Net Income Tax . . G.R. (05) (10) Corporation Income Tax Gross Receipts Tax P.U.R. S T (20) Public Utility Realty Tax . . B L (30) Shares Tax . . N.E. (40) (50) Corporate Loans Tax (Banks) Net Earnings Tax G.P. M I (60) Gross Premiums Tax . . C.A. (10) (80) Marine Insurance Tax Cooperative Associations P.I.T. PA In come Tax (PA-40) E.M.T. PA In come Tax (Employer Withholding) 5. & G. Stag Sales and Use Tax :..5. & G. L4£a) .Sales and Use Tax R ~r•T Realty Transfer Tax iN. d EST. inheritanceand Estate Tax .,r".T. ";quid Fuels Tax (Gasoline) `•U•T• Fuels Use Tax (Dieseland Sped ,' `ue?; MsC.R,T. Mctor Carriers Road Tax O,F.T. Oil Franchise lax M•T• Public Transportation Assis~ance r,:nd .Taxes anu eF; BUS Motorbus Road Tax ~.F. & F.T, '..;quid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due (column 5) pi us assessed additions andlor penalties and assessed and accrued interest to the interest computation data cr, the face of the Notice. If payment or settlement of the account is made after the in- terest computation date, the payment must include the lien fil- ing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before Dec, 31, 1981, ~nterest is imposed at the following rates: C.S.,F.F.,C.L.,C.N.I. - 6% per annum (due date to payment date; C.I.,G.R.,C.A.,S.T. 6% per annum (due date to payment date; B.L ,N.E.,G.F.,M.I. 6% per annum (due date to payment date; P.U.R. _% per month or fraction (due date to payment date) P.I.T.,E.M.T. 3I4 of 1% per month or fraction S.& U. 3/4 of 1X per month or fraction R.T,T. 6% per annum IN. & EST. - 6% per annum .F.T.TF.U.T• 1% per month or fraction M.C.R,;. 1% per month or fraction O.F.T. - 18% per annum For all taxes that are originally due and payable on and after Jan. 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 to calendar year. The applicable interest rates are as follows. INTEREST: Io*erest is calculated on a daily basis at the follow- ing rates. Delinquent Date Interest Rate Daily Interest factor 1/1!88 thru 12/31/91 11% .000301 1%1%93 thru 12 31 9q j% .000247 1/1/95 thru 12/31/98 .000192 1/1/99 thru 12/31/99 j% .000247 1/1/00 thru 12/31/00 g% .000192 1/1/O1 thru 12/31101 g% .000219 1/1/02 thru 12/31!02 .000247 1/1/03 thru 12/31/03 .000164 1/1/04 thru 12/31/04 q% .000137 1/1105 thru 12/31/05 .000110 1/1/06 thru 12/31/06 7% .000137 1/1/07 thru 12/31/D7 g% .000192 1/1/08 thru 12/31/08 7% .000219 1/1/09 thru 12/31/09 5% .000192 i/1/10 thru 12!31/10 4% .000137 1/1411 th~k 2631/12 3X .000110 - axes a ecome delinquent on or before Dec00~~821981 will remain a constant interest rate until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 are subject to a variable interest rate that changes each calendar year. INTERESTestBALANCEcOFaTAX UNPAIDIXWNUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Use this rate for M.C. R. T./IFTA effective Jan. 1, 1996. ** Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064. PA'DEFARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 Pennsylvania ~ DEPARTMENT OF REVENUE REV-159 CM OOCE%EC (10-09) DOCKET # '~- l' ivy t T rlyJ DATE NOV 16 2012 ',t ;, --t ~-' ~ Z r- ~ ~ . p~ COURT OF COMMON PLEAS OF CUMBERLAND K~ COUNTY, PENNSYLVANIA 4! ~ ~. d 'D ~ ~ _ ~ ~- ~ q F`r NAME AND ADDRESS: -'C ~ BRANDON POWERS -'` _ IND AND AS VICE PRESIDE NT OF ED KAT INC 851 KIEHL DR TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN P L E M O YN E P A 1 7 0 4 3 ~r~aant to the ,a.., of the Ca..anyealth of Pannaylyania, there is hereMith trans.itted a certified copy of • Iien to be entered of retard in ya~r county 251779270 CLASS OF TAX 1 TAX PERIOD (OR DUE DATE) p DATE OF ASSESSMENT DETERMINATION OR SETTLEMENT 3 IDENTIFYING NUMBER 4 TAX 5 TOTAL 6 SALES 12/11-12/11 JUL 08 2012 108802-02 422.62 519 46 SALES 01/12-01/12 JUL 08 2012 108802-02 289.93 . 358 72 SALES 02/12-02/12 JUL 08 2012 108802-02 322.60 . 409 69 SALES 03/12-03/12 JUL 08 2012 108802-02 341.57 . 411 45 SALES 04/12-04/12 JUL 08 2012 108802-02 375.16 . 450 97 EMPLOYER 10/10-12/10 JUL 08 2012 108802-02 461.41 . 721 29 EMPLOYER 01/11-03/11 JUL 08 2012 108802-02 981.82 . 1567 93 EMPLOYER 10/11-12/11 JUL 08 2012 108802-02 242.33 . 433.50 TOTALS INTEREST COMPUTATION DATE F E B 1 4 2 0 1 3 FILING FEE(S) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTIOq FEE(S) Pennsylvania, certifies this to be a true and correct copy of a 11en against the above-named taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid ADDITIONAL INTEREST 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. SETTLEMENT TOTAL i^~C 0 ~a~..so i~ Pc,~ NOV 16 2012 ~ ~~y33.3?~{ SECRETARY OF REVENUE DATE e~a8ys~y (oR AurHORIZED DELEGArE) PART 2 - TO BE RETURNED TO THE DEPARTMENT OF REVENUE COMMiONWEALTH pF PENNSYLVa0.NIA V. BRANDON POWERS & ED KAT INC NOTICE OF TAX LIEN - _~. __-_~~- ___~__ .._ day of CLERK for Register? LIENS FOR TAXES tiiens for Corporation Taxes ar~~se under Se~t~or: 1401 rf the >Cdl Code, ~? P.S. Section 1401, as amended. ~_iens for rersonai income Fax and Employer Withholding 1-axes se under aection 345 0° the Tax Reform Code of 1911, 72 r".S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform• Code of 1911, 72 P.S. Section 8112-C, as amended Liens far Liquid Fuels Tax arise under Section i3 of the Liquid Fuels Tax Act, 12 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 far Motor Carriers Road Tax arise under Chapter 96 of the Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 Pa. C S.A. Section= L70?< et. seq. (For decedents with date of death pry to ~c~mber l3, 1982, liens arise under the Inheritance a ~stalte"Te~f~Act of 1961, 72 P.S. Section 2485 - 101 et. seq.3. Liens for State or State and Local Sales else an,4 Hote l 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 1242. liens for Motorbus Road Tax arise under Chapter' 98 of the PA Vehicle Code, (75 Pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST enera information Car or ti Tac Liens provided under the Fisaa~ Code arise at the time o sett ement assessment) and are liens upon the fran- chises and property. both real and persbnai, with nd furtiier no- tice, The filing of a Notice of a Lien with a county prothonotary-is not a requisite, and the. lien remains. in fu1T force and validity without filing or revival until paid. Inkier~tan~s~Tax Liens are liens on real estate which continue unti~the tax is p' aid. Personal in o e Tax Em to er Withhol in Tax Reait rans- fer Taz a n 'Us ax tt u Fue ax u s Use x Motor rrier X r a Aoad ax o an r- chrse n Li ur" u n ue s ax lens are ens upon the ranc ises as we as rea antl personal property of tax- payers, but only after they have been entered and docketed of record by the prothgnotary of the county where such property is situated. These liens shall not attach to stock of goods, wares, or merchandise regularly sold in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF FILING NOTICE FORK Place of filing: The Notice of Lien shall be filed: a) In the case of real property, in the office of the pro- thonotary 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 Gode, the Notice of Lien is autometicafT-y 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 sat- isfied from a subsequent judicial sale or liability: with which the property may he charged. Exception: 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 Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof or (b) the liability becomes legally unenforceable. Exce lion: Interest on Corporation Taxes is computed after the ion is paid. CLASSES OF TAX C.S. (O1) Capital Stock Tax F.F. (02) Foreign Franchise Tax C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Net Income Tax C.I. (05) Corporation Income Tax G.R. (10) Gross Receipts Tax P.U.R. (20) Public Utility Realty Tax S.T. (30) Shares Tax B.L. (40) Corporate Loans Tax (Banks) N.E. (50) Net Earnings Tax G.P. (60) Gross Premiums Tax M.I. (70) Marine Insurance Tax C.A. (80) Cooperative Associations P.I.T. PA Income Tax (PA-40) E.M.T. PA Income Tax (Employer Withholding) . $ 'u. $tdte 5ale's dnd.USe Tax .S. & u, Loaai Sales and use 'ax. R.T.°. Realty Transfer Tax iN. S ES`. Inheritance and Estate Tax Liquid Fuels Tax (Gasplir2) ~_.r,~. F.U.T. Fuels Use Tax {Diesel and Special sae s: M.C.R.T. Motor Carriers Aoad Tax O.F,T. Dil franchise Tax M.T. Public TranspdrtatienAssistar.ce r:nd Taxes an; ~e~~:: BUS Motorbus Road Tax L.F. 6 F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6`r for each type of tax listed on t'nis Notice of Lien comprises the balance of tax due (column 5) pl~,s assessed additions and/or penalties and assessed and accrued interest to the interest computation date on the face of the Notice. If payment or settlement of the account is made after the °• terest computation date, the payment must include the lien fi'~ ing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before Dec. 31, i98i, ~nterest is imposed at the following rates: C.S.,F.F.,C.L.,C.N.I. - 6% per annum (due date to payment date) C.I.,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 datei P.U,R, 1% per month or fraction (due date to payment date) P.I,T „E.M.T. 3/4 of 1% per month or fraction. S.& U. - 314 of i% per month or fraction R.T.T. 5% per annum 1N. & EST. b% 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- 1982, the PA 1 after Jan Department of Revenue wi~l calculate , . daily interest on all tax deficiencies using an annual interest rate that will vary from c alendar year to calendar year. The applicable interest ra tes are as f ollows. INTEREST: Interest is calc ulated on a daily basis at the follow- ing rates. ** Delinquent Date Int erest Rate Daily Interest Factor 1/1/88 thru 12/31/91 11% .000301 1/1/92 thru 12/31/92 9% ,000241 1/1/93 thru 12/31/94 7% .000192 1/1/95 thru 12/31!98 9% .000247 1/1/99 thru 12!31/99 7% .000192 1/1/00 thru 12/31/00 8% .OD0219 1/1101 thru 12/31!01 9% .000247 1/1/02 thru 12/31/02 6% .000164 1/1/03 thru 12/31/03 5% .000137 1/1/04 thru 12/31!04 4% .000110 1/1/05 thru 12/31/05 5% .000137 1/1/O6 thru 12/31/06 7% .000192 1/1/07 thru 12/31/07 8% .000219 1/1/08 thru 12/31/08 1% .000192 1/1/09 thru 12/31!09 5% .000137 1/1/10 thru 12/31/10 4% .000110 1/1/111 th~k 2631/12 3~6 -- axes a ecome delinquen on or 00 82 before Dec. 1981 will remain a constant interest rate until the delinquent balance is paid in full. ---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 NU MBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Use this rate for M.C .R.T./IFTA e ffective Jan. 1, 1996. ** Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & I nformation Center, (717) 787-1064.