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HomeMy WebLinkAbout13-005813- Do58 BUREAU OF COMPLIANCE PO BOX 280948 HARRfSBURG PA 17128-0948 REVK-1:.9(12-11) 3F~/OOOK9DOCEXEC ~, iv i ( = trm Pennsylvania ~ )EPARTMENT OF REVENUE CERTIFIED COPY OF LIEN BROOKS GRAPHIX SPECIALTIES 8 E MAIN ST NEW KINGSTOWN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ~ ADVERTISING EIN :................................................ 54-2116022/000 Notice Date :....................................November 20, 2012 Notice Number :...............................727-891-312-111-5 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. INTERE 1 2 3 4 5 6 TAX TYPE ACCOUNT ID TAX TOTAL PE OD PE OD BE IN END SALES 85476848 10-01-06 12-31-06 1,186.58 2,952.13 SALES 85476848 01-01-07 03-31-07 2,310.21 3,950.05 SALES 85476848 04-01-07 06-30-07 2,987.18 5,048.06 SALES 85476848 07-01-07 09-30-07 2,673.50 4,462.92 SALES 85476848 10-01-07 12-31-07 1,650.10 2,722.28 SALES 85476848 01-01-08 03-31-08 2,134.45 3,484.45 SALES 85476848 04-01-08 06-30-08 1,628.28 2,629.69 SALES 85476848 07-01-08 09-30-08 1,745.81 2,788.98 SALES 85476848 10-01-08 12-31-08 1,601.36 2,531.74 SALES 85476848 01-01-09 03-31-09 1,284.06 2,014.24 SALES 85476848 04-01-09 06-30-09 1,418.96 2,208.19 SALES 85476848 07-01-09 09-30-09 1,580.02 2,438.86 SALES 85476848 10-01-09 12-31-09 2,098.58 3,214.02 SALES 85476848 01-01-10 03-31-10 1,28122 1,949.51 SALES 85476848 04-01-10 06-30-10 1,515.34 2,290.61 SALES 85476848 07-01-10 09-30-10 1,308.38 1,964.54 SALES 85476848 10-01-10 12-31-10 1,129.71 1,685.45 SALES 85476848 01-01-11 03-31-11 1,167.11 1,845.21 SALES 85476848 04-01-11 06-30-11 0.00 516.07 SALES 85476848 07-01-06 09-30-06 0.00 770.74 TOTAL: 30,700.85 51,467.74 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 51,499.24 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~'~~ S C ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 ~~ E 8 .~ Wd C- NBC E! ~t TO B'(~~~1~~~~~~~NG OFFICE ~al.so PQ P~F ~~ IoN 333 7~I R-~ as~8~o November 20, 2012 DATE S COMMONWEALTH OF PENNSYLVANIA VS BROOKS GRAPHIX & ADVERTISINGSPECIALTIES 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 Beaky 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 Inherkance 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 Uen with a county Prothonotary is not a requisite, and the lien remains in fuk force and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Pe n I In T Em 1 r Wi h I in T R Tr n f r Tax $ s and Use T^ x. timid F~gr~a~c el _ Use fix, Motor r' rs Tax and Motortws Tax liens are. liens upon the franchises. as yell 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 fyor~ the date of entry of record. ' ~ ' PLACE OF 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 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 N071C,F~p P#'i1QAITY OF t~OTiCE GENERAL RULE: According- to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by .the Commonwealth. Any Notice of Lien filed by the Commonweakh shall have priority to, and be paid. in fuN, !}efore any other obligation, judgement, claim, lien, or estate is satisfied #rom a subsequent judicial sale or liabi{ity with which the property may be' charged, EXCEPTION: The Commonweath does nqt maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time thatthe 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 Gen is paid. SETTLEI~T OF ACCOUNT The "Total" column (Column 6) for each type of tax. listed on this Notice of Lien includes tfie balance of tax. due (Column 5) pleas assessed additidris andlor penakies> 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 filfng costs and accrued interest from the interest computation date to and Through thepayment-date. For any delinquent taxes due on or before Decemhee 31, 1981; interest is imposed atthe following rates. C.S , F.F., C.L., C.N.I. - 6 % PER ANNUM (DUE DATE TO PAYMENT DATE) C.L. G.R., C.A., S.T. - 6 % PER ANNUM (DUE DATE T© PAYMIwNN'{ DATE} B.L., N.E., G.P., M.I. - 6 % PER ANNUM (DUE DATE TQ PAYMENT DATE) 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 FRAGT{ON S. & U. - 3/4 OF 1 % PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. - 6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.RT. - 1% PER MONTH OR FRAC710N 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 oh all .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 DAILY INTEREST FACTOR 1/1/84 THRU 12131/84 71 % .000301 1 /1 B5' THRU 12131 /85 13 % .000356 1/1/86 THRU 12/31/86 10 % .000274 111 B7 THRU 12131/87 9°/ A40247 1/1/x1 THRU 1z/31/91 1, % 044341 1 /1192 THRU 12/31 /92 9 % .000247 1 /1/94 THRU 12Y31 /94 7 % 000192 1 /1195 THRU 12/31198 9 % .000247 tH I99 THRU 12131 /99 7 % .000192 1 /1 /OO THRU i X31/00 8 % .000219 1/1/01 THRU 12!31/01 9% 000247 111!02 THRU 12133/02 6% .000164 1 /1103 THRU 12P31/03 5 % .000137 1 /1/04 THRU 12/31/04 4 % .000110 1 /1/05 THRU 12!31105 5% .000 ~ 37 1!1106 THRU 12t31J06 7 % .004192 v1ro7 THRU 12t3i/07 6% ooozls 1./1]08 THRU 12/31/06 7% .000192 111/49 THRU 12f31R19 5 % .000137 1/V10 THRU 12f3111D 4 % :000110 1/1/11 THRU 12/31/12 3% .0000$2 ---Taxes that become delinquent on or before Dec. 31, 19$1 are subject tD ,accanst2nt interest. rate until. the deknquent balance is paid off. ---Taxes that become delinquen# on or after Jan. 1, 1982 are subject to a v>~r'iable interest'rate that changes each calendar year. --Interest is calcula#ed as follows: INTEREST = (BALANCE OF TAX UNPAID) X (NUMBER OF DAYS DEI.INQUIaNT) X (DAILY INTEI~ES'f I~AC1"t3FI)