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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