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HomeMy WebLinkAbout13-6582 PA DEPARTMENT RE VENUE BUR pennsylvania BUREAU U OF COMPLIANCE LIEN SECTION ,... � �. �� PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128 -0948 i ( ( j ' i s3i\ 3101V iii t\ 6 �' 1 REV -159 CM OOCEXEC (10 -09) I 23133` -� l O1�N1'`�l CuMBERL AND ry 6� (. �o �d PEHHSYL:AN 7S 5 � �Y7937 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: JOOYONG RO IND AND AS PRESIDENT OF NEW KINGSTOWN MARKET INC 96 KONHAUS RD TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN MECHANICSBURG PA 17050 Pursuant to the laws of the Comma n,wealth of Pennsylvania, then, i, herewith transmitted a certified copy of a lien 251793305 to he entered of record in your county CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 SALES 05/10 -05/10 JUN 10 2013 021559 -01 0.00 249.81 SALES 06/10 -06/10 JUN 10 2013 021559 -01 0.00 390.24 SALES 07/10 -07/10 JUN 10 2013 021559 -01 0.00 362.11 SALES 08/10 -08/10 JUN 10 2013 021559 -01 0.00 357.55 SALES 09/10 -09/10 JUN 10 2013 021559 -01 0.00 316.44 SALES 11 /10 -11 /10 JUN 10 2013 021559 -01 0.00 307.85 SALES 08/11 -08/11 JUN 10 2013 021559 -01 0.00 287.84 SALES 07/12 -07/12 JUN 10 2013 021559 -01 0.00 33.83 TOTALS $.00 $2305.67 INTEREST COMPUTATION DATE DEC 29 2013 FILING FEE(S) $21.50 The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) Pennsylvania, certifies this to be a true and correct copy of a lien against the above -named $ 10 a 0 0 taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid ADDITIONAL INTEREST 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. SETTLEMENT TOTAL $2337.17 SEP 30 2013 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE LIEN FOR TAXES, PENALTIES AND INTEREST S. & U. State Sales and Use Tax L.S. & U. Local Sales and Use Tax General information: R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax Cor oration Tax Liens provided under the Fiscal Code arise at L.F.T. Liquid Fuels Tax (Gasoline) the time of settlement (assessment) and are liens upon the fran F.U.T. Fuels Use Tax (Diesel and Special Fuels) chises and property, both real and personal, with no further no- M.C.R.T. Motor Carriers Road Tax COMMONWEALTH OF PENNSYLVANIA O.F.T. Oil Franchise Tax tice. The filing of a Notice of a Lien with a county M T Public Transportation Assistance Fund Taxes and Fees prothonotary is not a requisite, and the lien remains in full BUS Motorbus Road Tax V . force and validity without filing or revival until paid. L.F. & F.T. Liquid Fuels and Fuels Tax J 0 OY 0 N G R O Inheritance Tax Liens are liens on real estate which continue & NEW KINGSTOWN MARKET INC until the tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax Em to er Withholdi n Tax Realt Trans The "TOTAL" (column 6) for each type of tax listed on this fer Tax Sa es and Use Tax Li au Fue Fue s Use Tax Notice of Lien comprises the balance of tax due (column 5) plus Motor Carriers Road Tax Motorbus Road Tax ul Com an Fran assessed additions and /or penalties and assessed and accrued NOTICE OF TAX LIEN chise Tax and Li uld Fuels an Fuels Tax lens are lens upon interest to the interest computation date on the face of the the franchises as well as real and personal property of tax- Notice. payers, but only after they have been entered and docketed of record by the prothonotary of the County where such property is If payment or settlement of the account is made after the in- situated. These liens shall not attach to stock of goods, wares, terest computation date, the payment must include the lien fil Filed this day of or merchandise regularly sold in the ordinary course of business ing costs and accrued interest from the interest computation of the taxpayer. The lien has priority from the date of entry of date to and through the payment date. record. For any delinquent taxes due on or before Dec. 31, 1981. interest is imposed at the following rates: at m. PLACE OF FILING NOTICE FORM C.S.,F.F.,C.L.,C.N.I. 6% per annum (due date to payment date) C.I.,G.R.,C.A.,S.T. 6% per annum (due date to payment date) dat Place of filing: The Notice of Lien shall be filed: 6 per month o no payment date) (a) In the case of real property, in the office of the pro- P.U.R. (due date to payment date) thonotary of the county in which the property subject to the lien is situated and (b) in the case of personal property, P.I.T.,E.M.T. 314 of 1% CLERK {or Register) per month or fraction whether tangible or intangible in the office of the prothonotary S.& U. 6% per annum of the county in which the property subject to lien is situated. R.T.T. IN. & EST. 6% per annum 1% per month or fraction LIENS FOR TAXES AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE L.F.T.,F.U.T. M.C.R.T. 1% per month or fraction Liens for Corporation Taxes arise under Section 1401 of the O.F.T. 18% per annum Fiscal Code, 72 P.S. Section 1401, as amended. General Rule: According to the Fiscal Code, the Notice of Lien ?' is automa ti caT� revived and does not require refiling of the Notice by the commonwealth, Any Notice of Lien filed by the Liens for Personal Income Tax and Employer Withholding Taxes commonwealth shall have priority to, and be paid in full, before afterr 1, 1982, the Revvennue arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. any other obligation, judgement, claim, lien or estate is sat daily interest on all tax deficiencies using an annual interest Section 7345, as amended. isfied from a subsequent Judicial sale or liability with which rate that will vary from calendar year to calendar year. the property may be charged. Exception: The commonwealth does not The applicable interest rates are as follows. Liens for Realty Transfer Tax arise under Section 1112 of maintain priority of tax liens over any existing mortgages or INTEREST: Interest is calculated on a daily basis at the follow - the Tax Reform Code of 1971, 72 P.S. Section 8112 - C, as amended. liens which are properly recorded at the time that the tax lien is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. 1n9 Delinquent Date Interest Rate Daily Interest Factor 1 Liens for Liquid Fuels Tax arise under Section 13 of the 1/1/88 thru 12/31/91 1 9% 1% .000301 .000247 Section 2611 -M, as amended. RELEASE OF LIEN 1/1/92 thru 12/31/92 Liquid Fuels Tax Act, 72 P.S. ec 1 1/1/93 thru 12/31/94 7% 000192 000247 arise under Section 13 of the Fuel Use The Secretary or his delegate may issue a Certificate of Release 111/95 thru 12/31/98 Liens for Fuel Use Tax 9% 000192 Tax Act, 72 P.S. Section 2614.13, as amended. of any lien imposed with respect to any tax if (a) the liability 111/00 thru 12/31 8% .000219 is satisfied, satisfaction consisting of payment of the amount 1/1/01 thru 12/31/01 9% .000247 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed together with all interest and costs in respect thereof, 1/1/02 thru 12/31102 6% 000164 1 or (b) the liability becomes legally unenforceable. 1/1/03 thru 12/31/03 5% .000137 the Vehicle Code, (75 Pa. C.S. 9615). Exception: Interest on Corporation Taxes is computed after the 1/1104 thru 12131/04 4% .000110 id. 1/1/05 thru 12/31/05 5% .000137 Liens for Inheritance Tax and Estate Tax arise under the In T ien is pa 1/1/06 thru 12/31/06 7% .000192 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/1/07 thru 12/31/07 8% 000219 CLASSES OF TAX 1/1/08 thru 12/31/08 7% .000192 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/09 thru 12/31/09 5% .000137 seq. (For decedents with date of death prior to December 13, C.S. O1) Capital Stock Tax 1 /1 / thru 1112///31/10 4 % % •0 0 0 0 0 0p 1 1p 1 8 2 1982, liens arise under the Inheritance and Estate Tax Act of F (02) Foreign Franchise Tax 1 /1TaxeshRat2become delinquent on or before Dec. 31 1981 1961, 72 P.S. Section 2485 - 101 et. seq.). C.L. (03) Corporate Loans Tax i C.N.I. (04) Corporate Net Income Tax will remain a constant interest rate until the delinquent Liens for State or State and Local Sales, Use and Hotel (05) Corporation Income C.I. Tax balance is paid in full. r after G.R. (10) Gross Receipts Tax -- -Taxes that become delinquent on o Jan. 1, 1982 are Occupancy Tax and Public Transportation Assistance Fund Taxes p U,R. (20) Public Utility Realty Tax subject to a variable interest rate that changes each and Fees arise under Section 242, Act of March 4, 1971, No. 2 as S.T. (30) Shares Tax calendar year. amended, 72 P.S. Section 7242. - -- Interest is calculated as follows: B.L. (40) Corporate Loans Tax (Banks) INTEREST = BALANCE Of TAX UNPAID X NUMBER OF GAYS DELINQUENT X Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax DAILY INTEREST FACTOR. Vehicle Code, (75 Pa C.S. 9815). G.P. (60) Gross Premiums Tax M.I. (70) Marine Insurance Tax * Use this rate for M.C.R.T. /IFTA effective Jan. 1, 1996. C.A. (80) Cooperative Associations ** Interest rates prior to 1988 may be obtained by calling PA Liens for Liquid Fuels and Fuels Tax, and the tax imposed in P.I.T. PA Income Tax (PA-40) Dept, of Revenue Taxpayer Service & Information Center, Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under E.M.T. PA Income Tax (Employer Withholding) (717) 787 -1064. S. 9013). Chapter 90 of the Vehicle Code, (75 Pa. C.