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Home My WebLink About13-3139 pennsylvania BUREAU OF COMPLIANCE DEPARTMENT OF REVENUE ' PO BOX 280948 REVK -159 (12.12) REV000K9 DOCEXEC HARRISBURG PA 17128 -0948 PIE T,E Pi�U ;i;' CERTIFIED COPY OF LIEN ` � 3 � #�Y 31 PIS 2� 59 /3 - 313 9 el v Z �viM Zg{ COURT OF COMMON PLEAS OF CUMBERLAND COUNT CUMBERLAND COUNTY, v� PENNSYLVANIA NEW KINGSTOWN A SA�ES TNC EIN :.................... ............................25- 1761912/000 PO BOX 41 3 Notice Date: .................................... April 20, 2013 Notice Number: ............................... 714-863-413-041-5 NEW KINGSTOWN 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. 1 2 3 4 5 6 TAX TYPE ACCOUNT ID TAX TOTAL PERIOD PERIOD BEGIN END SALES 83995779 07 -01 -12 07 -31 -12 991.05 1,443.86 SALES 83995779 08 -01 -12 08 -31 -12 1,099.33 1,543.84 SALES 83995779 09 -01 -12 09 -30 -12 999.09 1,350.49 SALES 83995779 10 -01 -12 10 -31 -12 890.77 1,112.89 TOTAL: 3,980.24 5,451.08 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 5,482.58 C# ( 77VM�s"' r#- 29 /L 73 INTEREST CALCULATION DATE: 07 -14 -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. Aril 1 A 20, 20 3 S C ARY OF REVENUE DATE (OR. UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE PLACE OF THE FILING NOTICE FORM COMMONWEALTH OF PENNSYLVANIA 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 VS subject to the lien is situated; and (b) in the case of personal property, whether NEW KINGSTOWN AUTO SALES INC tangible oe subject � r intangible, o l in ien the is situated. the Prothonotary of the county in which the property AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL automatcallylre ived require eft ng the of Notice of bynthe NOTICE OF TAX LIEN 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 filed this da of the property may be charged. EXCEPTION: The commonwealth does not Y maintain priority of tax liens over any existing mortgages or liens properly a m. recorded at the time that the tax lien is filed. Act of Dec. 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 LIENS FOR TAXES thereof; or' (2) the liability has become legally unenforceable. EXCEPTION: Liens for corporation taxes arise under Section 1401 of the Fiscal Code, 72 Interest on corporation taxes is calculated after a lien is paid. P.S. Section 1404, as amended. SETTLEMENT OF ACCOUNT Liens for personal income tax and employer withholding tax arise under The "Total" column (Column 6) for each type of tax listed on this Notice of Lien Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as includes the balance of tax due (Column 5) plus assessed additions and /or amended. penalties and assessed and accrued interest up to the interest calculation date Liens for realty transfer tax arise under Section 1112 -C of the Tax Reform on the face of this notice. Code of 1971, 72 P.S. Section 8112 -C, as amended. If payment or settlement of account is made after the interest calculation date, Liens for liquid fuels tax arise under Section 13 of the Liquid Fuels Tax Act, 72 the payment must include the lien filing costs and accrued interest from the P.S. Section 2611 -M, as amended. interest calculation date to and through the payment date. Liens for fuel use tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. For any delinquent taxes due on or before Dec. 31, 1981, interest is Section 2614.13, as amended. imposed at the following rates. Liens for motor carriers road tax arise under Chapter 96 of the PA Vehicle C.S., F.F., C.L., C.N.I. 6% PER ANNUM (DUE DATE TO PAYMENT DATE) Code (75 PA. C.S. 9615). c.l., G.R., C.A., S.T. 6% PER ANNUM (DUE DATE TO PAYMENT DATE) Liens for inheritance tax and estate tax arise under the Inheritance and Estate P.U.R., N. E., G.P., M. 1. 6% PER ANNUM (DUE DATE TO PAYMENT DATE) Tax Act of 1982, Act of Dec. 13, 1982, P.L. 1086 No. 225 Section 1 et. Seq., 1 PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION 72 PA. C.S.A. Section 1701 et. seq. For decendants with date of death prior to R.T.T. 6% OF 1 %PER MONTH OR FRACTION Dec. 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961 72 INH & EST. 6% PER ANNUM P.S. Section 2485 - 101 et. Seq. L.F.T., F.U.T. 1 PER MONTH OR FRACTION Liens for state and local sales, use and hotel occupancy tax and public O.F.T. T. M. 1% PER MONTH OR FRACTION - 18% PER ANNUM transportation assistance fund taxes and fees arise under Section 242, Act of For all taxes originally due and payable on and after Jan. 1, 1982, the March 4, 1971, No. 2, as amended, 72 P.S. Section 7242, PA Department of Revenue will calculate daily interest on all tax deficiencies Liens for motorbus road tax arise under Chapter 98 of PA Vehicle Code (75 using an annual interest rate that will vary from calendar year. Interest is PA C.S. 9815). calculated on a daily basis at the following rates: LIENS FOR TAXES PENALTIES AND INTEREST DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/84 THRU 12/31/84 11% .000301 GENERAL INFORMATION: 1/1/85 THRU 12/31/85 13% 000355 Corporation tax liens provided under the Fiscal Code arise at the time of 1/1/86 THRU 12/31/86 10% .000274 1/1/87 THRU 12/31/87 91% .000247 /Ml THRU 12./31/91 settlement (assessment) and are liens upon the franchises and property, 1/1/92 THRU 12/31/92 '1% .000301 real and personal, with no further notice. The filing of a Notice of Lien with a 1/1/94 THRU 12/31/94 9% 000247 county Prothonotary is not a requisite, and the lien remains in full force and iii /9s THRU 1 31/98 s°i .000192 validity without filing of revival until aid. / 7% .000247 p 1/1/00 THRU 12/31/00 8% .000192 1/1/01 THRU 12/31/01 9,� .000219 Inheritance tax liens are liens on real estate, which continue until tax is paid. iiiros THRU 12//331 /03 6% •000247 6 � 000164 1/1/04 THRU 12/d1/04 4% .000137 Personal income tax, employer withholding tax, realty transfer tax, sales and 1/1/05 THRU 12/31/05 5% .000110 use tax, liquid fuels tax, fuel use tax, motor carriers road tax and motorbus tax 1 /1//07 THRU 12 /31//07 7% 000137 liens are liens upon the franchises as well as real and p ersonal roe of 6% .000112 p propert 1/1/06 THRU 12/31 /08 71/6 .000219 taxpayers, but only after they have been entered and docketed of record b the 11 /1/09 THRU 12/31/05 5 % .000192 Prothonotary of the county where such roe y 1/1/10 THRU 12/31/10 4% .000137 attach to stock of goods, wares or merchandise ls r egularly used r in l the ordinary '/1/11 THRU 12/31/13 3% .000112 .000082 course of business of the taxpayer. The lien has priority from the date of entry of record. -- -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 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 (NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)