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Home My WebLink About13-0069~~ - DiOf~~t ~~ ivii ierm pennsyLaania ~ DE PI,RTMENT C F REVENUE BUREAU OF COMPLIANCE PO BOX 280948 RE VK-159 {t; -1 t; RE4000K9 DOCEXEC HARRISEiURG PA 77128-094$ CERTIFIED COPY OF LIEN COURT OF COMMON PLEA~> OF CUMBERLAND COUNTY, PENNSYLVANIA BOYD 8~ ENRIQUEZ AUTO LLC EIN :................................................900441471/000 20 0 N WALNUT ST Notice Date :....................................November 20, 2012 Notice Number :...............................727-405-112-111-5 MECHANICSBURG PA 17055-3366 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 2 3 4 5 6 TAX TYPE ACCOUNT ID TAX TOTAL PER OD PERIOD BE IN END SALES 84705439 04-01-12 04-30-12 1,554.34 1,946.00 SALES 84705439 05-01-12 05-31-12 1,624.31 1,948.39 TOTAL: 3,178.65 3,894.39 FILING FEE(S}: 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 3,925.89 C! n,a ~r '°~ i w ~ G. ~ ~~ ~~ ~ ~3~ .- i~l~ f ~V., ;t;.'1 " l W ~ ~ C~ "~'t ~~ ,.. Z ~: -*•i t3 ~> -~C sC" ."Li -~: 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 ~~ PQ PLF~ e # l oN3337'~ ~~G November 20, 2012 S C ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 • TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS BOYD & ENRIQUEZ AUTO LLC NOTICE OF TAX LIEN filed this day of at m PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of idea 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 properly 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 automatically revived and does. not require. retiting of the Notice by the Gommonweatth. Any Notice of Lien filed lay the Commonwealth shah .have priority to, and be paid in full, before any. other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judiciaE sale or liability with which the property may be charged. EXCEPTION: The CDmmcnwealth does. not maintain priority of tax Itens 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 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 Realty 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 Estate Tax arise under the Inheritance and Estate Tax ~4ct4f-1982; Act ° ember 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72.:PA. C.,~a4. S 1701 et. seq. (For decendants with date of death prior to D®cem6er 13, 1 ~ ;liens arise under the Inheritance and Estate Tax Act of 19811';;72 P.~. SectiA~2485 - 101 et. seq.). Liens for State,; pr State an owl Sales, Use and Hotel Occupancy Tax and Public Transsppoo~~taa~ion Assis~~ `Fund Taxes and Fees arise under Section 242, Act of March 4, 1$7"1, No ~s amended, 72 P.S. Section 7242. Liens for Motdrbus Rd'ad Tax -~tis'e under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS F(~ TAXES PENALTIES AND INTEREST GENERAL INFORMATION: .Comer r~~ion 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 #urther Notice The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Inc me Tax Em r With in T R Tran far Tax Sate and Use Tax L~ui~ Fce~s Tax Fuel ,Tax Motor -rgrs -Road ax and Motorbus Tax liens are bens upon the franchrses as well as rear and personal property of taxpayers, but only after they have been entered and docketed taf 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 from the date of entry of record. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary ar 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 a8 interest and costs in respect. thereof; or (2) the Ifabitity has becx>me legally unenforceable. EXCEPTIaN: Interest on Corporation Taxes is computed after a lien is paid. SETTLEM,~tT OF AGCf~UNT The "Total" column (Column 6} far each type of tax listed on this Notice of Lien includes the balance of tax due (Column 5) plus assessed additions and/or penalties, 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 Ming costs and acx;rued ihterest"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., G.L., C.N.I. C - 6 % PER ANNUM (DUE DATE i0 PAYMENT. DATE) . L, G R , C.A., S.T. B 6 % PER ANNUM {DUE DATE TO PAYMENT DATE) L., N E , G.P.. M.E: P.U.R - 6 % PER ANNUM (DUE DATE TO PAYMENT DATE) - t % PER MONTH OR FRACT P I.T. E M.T. ION (DUE DATE TO PAYMENT DATE] - 3/4 OF 7°!° PER MONTH OR R C S. & U. R T T F A TION - 314 OF 7% PER MONTH ORfRACT10N . . . INH & EST. - 6% PER ANNUM - 6 % PER ANNUM L.F.T., F.U.T. - t % PER MONTHDR FRACTION M. C. R.T. F O T 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 wrll ca~ulate daily interest on all fax deficiencies using an . . annual interest rate that will vary from calendar year . . Interest. is calculated on a daily basis at the#oilawtng rates: DELINQUENT DATE Vt/84 THRU 12/31/84 INTEREST RATE DAILY INTEREST FACTOR 1 /1/85 THRU t 2/31185 11 % .000307 13 % 000356 1!1/86 THRU 12/31/86 t Ii/87 THRU 12f31 B7 . 10% .000274 9 % 1/1/91 THRU 12131/91 .000247 7 t i t /1/92 THRU 1 Z/31/92 ° .000301 9 % 000247 171194 THRU t 2/31194 7 /1/95 THRU 12!31!98 . 7 % .0007 92 . 1!1199 THAU 72/'31/99 5 % .000247 7 % 000192 vvooTHRU 12/31/00 t11/01 THRU:12l3.7l01 . a% ooo27s 1!1!02 THRU' 12/31/02 9/° 000247 6%, 000184 117/03 THRU 12/31/03 1!1/04 THRU 12/31/04 . 5 % .000137. 1/1105 THRU 12!31/05 4 % 0001 i0 5°t, AOOt37 711106 THRU 72/31 /O6 7/1107 THRU 12/31!07 7 % A00# 92 1 /1/08 THRU 12/31108 8 % .000219 7 % :0001 92 1!1109 THRU 12137/09 t/7/10THRU 72!31110 S % .000137 1/1/11 THRU 12!31112 4% ..000110 3% .000082 ---Taxes that become delinquent on or before Dec. 31, 1981 are subject to a constant interest rate until the detirtquent balance is paid off. ---Taxes that become delinquent on or after Jan. 1, fi982 are subject to a variable interest rate that changes each calendar year. ---Interest is ca~ulated as follows: INTEREST = (BALANCE OF TAX UNPgp3) }( (NU1116ER OF DAYS DELINQUENT) X (DAILY t T' 1'~AL`'y'