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Home My WebLink About13-6594 PA DEPARTMENT OF REVENUE Pennsylvania BUREAU OF COMPLIANCE U _ LIEN SECTION ,. � Zj � t ^ r, `"l �f PO BOX 2809481 t,1f�v ?i0�htl` DEPARTMENT OF REVENUE HARRISBURG PA 17128 -0948 2� '�', REV-159 CM OOCEXEC (10 -09) i3 N�'m' -7 P� �� CUMBERLAND COUN T Y 13 - (5 ciuc L so d �/� PENNSYLVANIA �f /P 7 C 683 aqz COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: BRUCE H SPIVAK IND AND AS RESPONSIBLE PARTY OF CARTRIDGE WORLD OF CENTRAL PA 1223 HILLSIDE DR TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN CARLISLE PA 17013 Pursuant to the laws of the Commonwealth of Pennsylvania, there is h .... ith trans.ittea a certified ...r of a lien 251717196 to be ant ... d 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 EMPLOYER 10 /11 -12/11 AUG 07 2012 109675 -01 714.16 1236.52 SALES 11 /11 -11 /11 AUG 07 2012 109675 -01 849.33 1152.82 SALES 12/11 -12/11 AUG 07 2012 109675 -01 887.09 1198.94 SALES 01/12 -01/12 AUG 07 2012 109675 -01 1275.90 1716.91 SALES 02/12 -02/12 AUG 07 2012 109675 -01 762.63 1032.46 SALES 05/12 -05/12 AUG 07 2012 109675 -01 0.00 44.56 TOTALS 54489.11 56382.21 INTEREST COMPUTATION DATE JAN 05 2014 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 t0 be a true and correct copy of a lien against the above -named $ 10 . 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 $6413.71 OCT 08 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 07 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 BRUCE H SPIVAK Inheritance Tax Liens are liens on real estate which continue & CARTRIDGE WORLD OF CENTRAL PA until the tax 5 paid. SETTLEMENT OF ACCOUNT Personal Income Tax Em to er Withholdin Tax Realt Trans The "TOTAL" (column 6) for each type of tax listed on this fer Tax a es and Use Tax Li uid Fue Tax Fue s Use Tax Notice of Lien comprises the balance of tax due (column 5) plus Motor arriers oad Tax Motor us Road Tax Oi om an Fran- assessed additions and /or penalties and assessed and accrued NOTICE OF TAX LIEN chise Tax and Li uId e15 and Fue s ax liens are liens 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 of the county where such record by the prothonotary 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- day of or merchandise regularly sold in the ordinary course of business ing costs and accrued interest from the interest computation Filed this 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: 's 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) Place of filing: The Notice of Lien shall be filed: B.L.A .E.,G.P.,M.I. 6% per annum (due date to payment date) (a) In the case of real property, in the office of the pro P.U.R. 1% per month or fraction CLERK Register) thonotary of the county in which the property subject to the (due date to Payment date) lien is situated and (b) in the case of personal property, P.I.T.,E.M.T. 3/4 of 1% per month or fraction whether tangible or intangible in the office of the prothonotary S.& U. 6% per annum 'i of the county in which the property subject to lien is situated. R.T.T. IN. & EST. 6% per annum 1 LIENS FOR TAXES 1% per month or fraction 4 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 General Rule: According to the Fiscal Code, the Notice of Lien O.F.T. 18% per annum Fiscal Code, 72 P.S. Section 1401, as amended. is au aticaT� revived and does not require refiling of the 'x 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 afterrrJan. taxes , 82, that Department of Revvennue any other obligation, judgement, claim, lien or estate fi arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. 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 C of maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien 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. is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. � Date Interest Rate Daily Interest Factor Liens for Liquid Fuels Tax arise under Section 13 of the 1/1/88 thru 12/31/91 11% .000301 RELEASE OF LIEN 1/1/92 thru 12/31/92 9% .000247 Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. 1/1/93 thru 12/31/94 7% .000192 .000247 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use The Secretary or his delegate may issue a Certificate of Release 1/1/95 thru 12/31/98 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 1%1/00 thru 12/31100 8% .000219 is satisfied, satisfaction consisting of payment of the amount 1/1/01 thru 12/31/01 9% 000247 1/1/02 thru 12/31/02 6% 000164 Liens for Motor Carriers Road Tax arise under Chapter 96 of ors( b) ethe° liabilitytbecomesnlegallyaunnenforceableespect thereof, 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 1/1/04 thru 12/31/04 4% .000110 ien is paid. 1/1/05 thru 12/31/05 5% 000137 Liens for Inheritance Tax and Estate Tax arise under the In 1/1/06 thru 12/31/06 7% .000192 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. CLASSES OF TAX 1/1/07 thru 12/31/07 8% .000219 1 /1108 thru 12!31108 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!10 thru 1112///31/10 4% OOOOOpplppa� 1982, liens arise under the Inheritance and Estate Tax Act of F F (02) Foreign Franchise Tax 1 /1l�ax t delinquent on or before Dec. 31 1981 z 1961, 72 P.S. Section 2485 - 101 et. seq.). C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Net Income interest rate until the delinquent e Tax will remain a con Liens for State or State and Local Saes, C (05) C orporation Income Tax balance is paid in full. Sales, Use and Hotel G.R. (10) Gross Receipts Tax --Taxes that become delinquent on or after 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. B L (40) Corporate Loans Tax (Banks) ---Interest calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (60) GerossaPremiiumsaTax DAILY INTEREST FACTOR. Vehicle Code, (75 Pa C.S. 9815). M.I. (70) Marine Insurance Tax C.A. (80) Cooperative Associations * Use this rate for M.C.R.T. /IFTA effective Jan. 1, 1996. Liens for Liquid Fuels and Fuels Tax, and the tax imposed in ** Interest rates prior to 1988 may be obtained by calling PA y 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. Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. • BRUCE H SPIVAK CARTRIDGE WORLD OF CENTRAL PA 1223 HILLSIDE DR CARLISLE PA 17013 TO THE PROTHONOTARY OF SAID COURT: COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. REV -300 CM OOCE%EC (05-11) Docket No. 13-6594CT Date Filed NOV 07 2013 Class of Tax RPA Account No. 251717196 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 court records. 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. For doing so, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Department of Revenue, Commonwealth of Pennsylvania, this 13th day of May, 2014. Daniel Meuser Secretary of Revenue MARY HUBLER Director, Bureau of Compliance /O.OO Pc' dl/. Cad) eit-30 73/6