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Home My WebLink About13-0062BUREAU OF COMPLIANCE PO BOX 260948 HARRISBURG PA 17128-0948 CARLISLE AUTO BODY ~ COLLISION INC 2275 RITNER HWY SHIPPENSBURG PA 17257-9755 ~ 3- oo~a ~~~, ~ i~~ Pennsylvania ~ DEPARTMENT OF REVENUE REVK-159 (12-11) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 20-0247888/000 Notice Date :....................................November 20, 2012 Notice Number :...............................727-260-612-111-5 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 3 4 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD SALES BE IN END 82978514 05-01-12 05-31-12 TOTAL: FILING FEE(S): SATISFACTION FEE(S): SETTLEMENT TOTAL: 5 TAX g TOTAL 3,774.92 4,528.08 3,774.92 4,528.08 21.50 10.00 4,559.58 C'~ ~ =m• w ~ "' s-~ rn s ~ ~~ ~ w ~~ a =o ~,c-, '° a o-P, ate; p„ tv ~;,~ INTEREST CALCULATION DATE: 02-13-13 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. $al.so po PLFF e~ loN 333'1y a8~~ y ~~ November 20, 2012 S C ARY OF REVENUE (OR UTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS CARLISLE AUTO BODY & COLLISION INC NOTICE OF TAX LIEN filed this __- -- day of at_---- --m. LfEN$ FOR"'TAXES Liens for Corporation Taxes-arise under Section 1401 of the Fiscal Cnde, 72 P.$. Section 1404, as amended. Liens for Personal Income .Tax .and Empbyer Withholding Tax arise under Section 345 of the. Tax Reform Code. of 1971, 72 P.S. Section 7345, as amended. Liens far Realty Transfer Tax arise under Section 1112-C of the Tax Reform Mode of 1971, 72 P.S. Sec6Rh 8f 12-C, as amended. Liens for Liquid 1~uels Tax arise under Section 13 of the Liquid Fuels Tax Act, 2 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. 9695). Liens for lnheri#ance Tax .and Estate Tax arise under the .Inheritance and Estate Tax Act of 1982, A ' 'f December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. n 1701 et. seq. (Far decendants with date of death prior to December 1 ti 2, liens arise under the Inheritance and Estate Tax Act of 1961.72 P.S. Section 2485 - 1 b1 et. seq.). Liens for State; or State a ~ ica1 Sales, Use and Hotel Occupancy Tax and Publie Transportation 'As " Fund Taxes and Fees arise- under Section 242, Act of Match 4, 1071, , e. ~ 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 FOp TA1tES PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided and®r 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 Lien with a county Prothonotary is not. a repo+site, and the lien remains in full force and validity without filing of revival until paid. Irtiheiltance Tax Liens. are liens on real estate which continue until tax is paid. P r In Tax ~ T Tr f r T n ., F F T r i t Motorbus ax lens are liens upon the franchises as well 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. Thelien has priority from the date of entry of retard. 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 REYIVAL OF NOTICE AND PRIORITY OF NOTICE rFNERAL 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 Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which 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 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 Lability is satisfied, satisfaction consisting of payment of the amourrt 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 alien is paid. SETTLEMENT OF ACGOUNT The "Total" column (Column 6) for each type of tax listed on this Notice of Lien includes the balance of tax due (Column 5) plus assessed additions and/or penafhes, and assessed and accrued interest up to the interest computation date on the face of #his notice. If payment or settlement of account is made after the interest computation date the payment must include the lien filing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.S , F.F., C.L., C.N.I. C.I., G.R., C.A., S.T. B.L.,NE,G.P,MI. P.U.R.. P LT , E.M.T. s. a u. R.T.T. INH & EST. L.F.T.; F.U.T. M.G.R.T. OFT - 6 % PER ANNUM (DUE DATE TO PAYMENT DATE) - 6 % PER ANNUM (DUE DATE TO PAYMENT DATE) - 6 % PER ANNUM (DUE DATE TO PAYMENT DATE) - 1 % PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) - 314 OF 1°/PER MONTH OR FRACTION - 6 % PER ANNUM - 6% PER ANNUM - 1 % PER MONTH OR FRACTION - 1 % PER MONTH OR FRACTION - 18 % PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will ca~ulate daily interest on 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: DELINOUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111184 THRU 12/31/84 11 % .000301 7 /t /85 THRU 12131165 13 % .000356 111186 THRU 12/31/86 10 % .000274 111187 THRU 12/31 /87 9 % .000247 1/1/91 THRU 12/31/91 17 % .000301 7 /1/92 THRU 12(31 /92 9 % .000247 1 !1194 TH RU 12/31 /94 7 % .000192 111195 THRU 12/31/98 9°/ .000247 1 /1/99 THRU 12131!99 7 % .000192 1/1ro0 THRU 12/31100 8 % .000219 111/01 THRU 12!31!01 9% .000247 1 !1102 THRU 12131 rot 6 % .000164 t/1J037HRU 12/31/03 5% .000137 1 /1/04 ThfRU 12/31 /04 4 % .00017 0 1/1/05 THRU 72/31/05 5 % .000137 711 PO6 THRU 12/37!06 7 % .000192 111107 THRU 72131/07 6 % .000219 11tiro6 THRU 72/31 roe 7 % .0001 s2 1!1109 THRU 12/37/09 5 % .000137 1 /1 /10 THRU 12131 /10 4 % .000110 1 /1/t 1 THRU 12/31 /12 3 % .000062 ---Taxes that become delinquent on or before Dec. 31, 1981 are subject to a constant interest rate until the delinquent balance is paid off. ---Taxes that become deLnquent on or after Jan. 1, 1982 are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTERES DELiSNQUENI) X (DAILY NTERESTf FAC~TOEFI)OF DAYS