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HomeMy WebLinkAbout04-5472 REVK-159 (12-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 Pd, 4 ~ Il.{.~ c.k- J 3 3~ ~ ~ 1~,tNf CERTIFIED COPY OF LIEN /Lt:; 01/ - S LJ 72. C-WJ. -r~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA LOCKES AUTOMOTIVE INC POBOX 127 MECHANICSBURG PA 17055 EIN: 25-1714645/000 Notice Date: October 18, 2004 Notice Number: 739-017-604-101-3 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 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 18083980 01-01-04 03-31-04 530.67 703.99 TOTAL: 530.67 703.99 FILING FEE(S): 14.00 () ,....", = 0 c:: c:::;:) ? J::- -If \JU~ 0 -I ~;~' ('"') :r:: "Tl --l rn;::o, ""'-. N -orn en tj:t --0( " u:J r;: ::~j Sf> ~8 ;r.:.. . . ::.r.: 2 ?I; .....c - Om - Z ::--t ~ 1:'".. N :J::J +:- -< INTEREST COMPUTATION DATE: 10-28-04 The undersigned, the Secretary of Revenue (or an 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. October 18, 2004 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS LOCKES AUTOMOTIVE INC NOTICE OF TAX LIEN I this day of at m, LIENS FOR TAXES ns for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 ). Section 1404, as amended. ,ns for Personal Income Tax and Employer Withholding Tax arise under ction 345 of the Tax Reform Code of 1971, 72 P ,S. Section 7345, as lended, inS for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Ide of 1971,72 P.S. Section 8112-C, as amended. ms for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, ~ P,S, Section 2611-M, as amended. ens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P,S. ~ction 2614.13, as amended, ens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Jde, (75 PA. C.S. 9615). ens for Inheritance Tax and Estate Tax arise under the Inheritance and ;tate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of lath prior to December 13, 1982, liens arise under the Inheritance and Estate lXActof1961, 72 P.S, Section 2485 -101 et. seq,). ens for State, or State and Local Sales, Use and Hotel Occupancy Tax and ublic Transportation Assistance Fund Taxes and Fees arise under Section ~2, Act of March 4,1971, No.2 as amended, 72 P.S, Section 7242, ens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 A C,S. 9815). LIENS FOR TAXES, PENALTIES AND INTEREST ENERAL INFORMATION: orporation Tax Liens provided under the Fiscal Code arise at the time of ~ttlement (assessment) and are liens upon the franchises and property, both tal and personal, with no further notice. The filing of a Notice of Lien with a )unty Prothonotary is not a requisite, and the lien remains in full force and ilidity without filing of revival until paid, Iheritance Tax Liens are liens on real estate which continue until tax is paid. ersonallncome Tax. Employer Withholding Tax. Realty Transfer Tax. Sales nd Use Tax. Liquid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and lotorbus Tax liens are liens upon the franchises as well as real and personal roperty of taxpayers, but only after they have been entered and docketed of lcord by the Prothonotary of the county where such property is situated and ~all not attach to stock of goods, wares, or merchandise regularly used in the rdinary course of business of the taxpayer. The lien has priority from the date f entry of record, PLACE OF THE FILING NOTICE FOR..., 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 NOTICE AND PRIORITY OF NOTICE 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 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. SE.f.; 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 lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) 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 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.1. - 6'l'o PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., Q,R" CA, S.T. - 6'l'o PER ANNUM (OUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M,I. - 6'l'o PER ANNUM (DUE OATETO 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 FRACTION S, & U, - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. - 6'l'o 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 after January 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. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 1/1/83 THRU 12/31/83 1/1/84 THRU 12/31/84 1/1/85 THRU 12/31/85 1/1/86 THRU 12/31/86 1/1/87 THRU 12/31/87 1/1/88 THRU 12/31/91 1/1/92 THRU 12/31/92 111/93 THRU 12/31/94 1/1/95 THRU 12/31/98 1/1/99 THRU 12/31/99 1/1/00 THRU 12/31/00 1/1/01 THRU 12/31/01 111/02 THRU 12/31/02 1/1/03 THRU 12/31/03 1/1/04 THRU 12/31/04 20% 16% 11% 13% 10% 9% 11% 9% 7% 9% 7% 8'l'o 9% 6'l'o 5% 4% .000548 .000438 ,000301 ,000356 .000274 .000247 .000301 .000247 ,000192 .000247 .000192 .000219 .000247 .000164 ,000137 ,000110 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year, ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) REVK-300 (8-01) REVOOK10 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 '* COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE V, AUTHORITY TO SATISFY LOCKES AUTOMOTIVE INC 420 S ENOLA DR ENOLA PA 17025-3003 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 04-5472-CV DATE FILED: October 29, 2004 EIN: 25-1714645/000 NOTICE NUMBER: 849-397-406-092-8 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note should be removed from the records thereof, AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 28 day of September, 2006. ~. ~ Gregory C. Fajt Secretary of Revenue '. < Keith J. Richardson Director, Bureau of Compliance ~~ ~~ ~ ~~ v, '" \) ~ \J L...J ~~ ~ U-~ <C. o~ ~ 0 "[ <Q~ ~uJ :.J ::r ~ ~ u.1:.J furo .Jfu u.1 '< o..z cD ~~ ~ (f) Zro 0 WW '0 0 00.. ~ 0..0:. l- ~p U-U- ~ >- ~~ ~ 00 ;>' 0 t:. r- ~lz ~ ex:. 0::> u.1 ':!W 0 U-o r- (f) :c. 00 <C.~ ~ ~ ~o 0 u.1~ Z ~~ 0 4- ::>~ g 8ti Ou.1 ~o u.1'a\ ~ ~~ 0 z::> 0 -0 ~ ~ ~ , . ~ r-..;, = ~ ~:;:, ::::: I 1",) 0) '-.,.-! c:,