HomeMy WebLinkAbout01-4895REVK-IS9 (6-01) REVOOOK9
BUREAU OF COMPLIANCE
DEPT. 280948
HARRISBURG, PA 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
B P O ELKS CARLISLE LODGE 578
120 W RIDGE ST
CARLISLE PA 17015-3828
EIN: 23-0400770~00
Notice Date: August6, 2001
Notice Number: 640-734-701-060-1
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
SALES 21010631 06-01-99 06-30-99 1 0.00 307.96
0.36 90.20
EMPL 11467354 07-01-99 09-30-99 1
0.00 195.50
;SALES 21010631 07-01-99 07-31-99 1
SALES 21010631 08-01-99 08-31-99 -22.99 91.98
SALES 21010631 09-01-99 09-30-99 1 -132.17 66,47
SALES 21010631 10-01-99 10-31-99 1 - 143.73 110.69
SALES 21010631 11-01-99 11-30-99 1 0.00 222.49
SALES 21010631 12-01-99 12-31-99 1 0.00 369.59
EMPL 11467354 01-01-00 03-31-00 0.00 806.59
SALES 21010631 01-01-00 01-31-00 1 0.04 213.19
SAL ES 21010631 02-01-00 02- 29-00 1 0.00 279.74
SALES 21010631 03-01-00 03-31-00 1 0.00 417.89
EMPL 11467354 04-01-00 06-30-00 2 0.00 635.84
SALES 21010631 04-01-00 04-30-00 0.01 370.02
SALES 21010631 05-01-00 05-31-00 1 0,00 339.77
TOTAL: -298.46 4,537.94
FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 08-16-01 ' -~ Z~
The undersigned, the Secretary of Revenue or an authorized delegate) of the Commonwealth of Pennsylvania, certifies t~s~ be a~r~e an~ ¢°;rect
copy of a ien against the above named taxpayer for unpaid TAX, NTEREST, ADDITIONS or PENALTIES therein due from sash ta~er a _r~?Vhich,
after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, NTEREST, ADDITIONS or P ENALTIES"~s a hewn fa~ of the
Commonwealth of Pennsylvania upon the taxpayer's prope~y, real, ~rsonal, or both, as the ~se may be. O ~7::. ·
(OR AUTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
B P O ELKS CARLISLE LODGE 578
NOTICE OF TAX LIEN
filed this
day of
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 W~thholding 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 6112-C, as amended.
Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act,
72 P.S. Section 261 l-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 and Estate Tax arise under the inheritance and
Estate Tax ACt of 1962, Act of December 13, 1982, P.L. 1086, No. 225 Section
1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For dsoendants with date of
death prior to December 13, 1982, liens arise under the inheritance and Estate
Tax Act of 1961,72 P.S. Section 2485 - 101 et. seq.).
Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and
Public Transportation Assistance Fund Taxes and Fees arise under Section
242, ACt of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242.
Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicte Code, (75
PA C.S. 9815).
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Corooration Tax Lien_s provided under the Fiscal Code arise at the time of
seSiement (assessment) and are liens upon the franchises and property, both
real and personal, with no further noti~, 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 reviva~ until paid.
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
Personal Income Tax. Employer Withholdina Tax. Realty Transfer Tax. S~!e~-
and Use Tax. LiQuid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and
Motorbus Tax liens are liens upon the franchises as well as real and persona[
property of taxpayers, but only after they have been entered and docketed of
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 n the
ordinary course of business of the taxpayer. The lien has priority from the date
of entry of record.
PLACE OF THE FILING NOTICE F~Opu
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 o Personal Property, whether
tangible or intangible, in the office of the Prothonotary of the county in wh ch
the property subject o lien s s tuated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICP
GENERAL RUI~F; 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 Commonweatth shall have
priority to, and be paid in full before any other obligat on, judgement, claim,
lien, or estate is satisfied from a subsequent judicial sale or liability with which
the property may be charged. EXCEPTrON: The Commonwealth does not
maintain priority of tax liens over any existing mortgages or ~iens which are
properly recorded at the time that the tax lien is filed. SEE: Act of December
12, 1994, P.L. 1015, No. 138.
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 Js paid.
S L OF CCO
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 settiement 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.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
C.I., G.R., C.A., S.T, - 6% PER ANNUM DUE DATE TO PAYMENT DAT~
B.L., N.E., G.P., M.I. - 6% PER ANNUM DUE DATE TO PAYMENT DAT
P.U,R.. - % PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
P, LT., ~-M.T. - 3/4 OF 1% PER MONTH OFt FRACTION
S. & U. - 3/4 OF 1% PER MONTH OR FRACTION
R.T.T. - 6% PER ANNUM
JNH & EST. - 6% PER ANNUM
LF.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:
---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)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
Plaintiff
B P O ELKS CARLISLE LODGE #578
120 WEST RIDGE STREET
CARLISLE, PA 17013-3828
Defendant
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND CTY, PENNSYLVANIA
;
: No: 01 - 4095
: Filed: 0/20/2001
: Amount: $4,537.94
:
:
:
: License # 23-04007770
:
ORDER TO SATISFY
TO THE PROTHONOTARY:
You are hereby authorized and directed to satisfy the lien and judgment, as above
captioned, upon payment of your costs only by Defendant.
BY
D. MICHAEL~_I~HER
Stephen L. Brandwene #034198
Chief Deputy Attorney General
Financial Enforcement Section
Office of Attorney General
Commonwealth of Pennsylvania
15th Floor, Strawberry Square
Harrisburg, PA 17120
Telephone: (717) 787-9045
Date: October 24, 2001