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Home My WebLink About06-3024 AEVK-159 (12-05) REVoOO}(9 1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '*' BUREAU OF COMPLIANCE pO BOX 28'0948 HARRISBURG PA 11128.0948 fJ.. P 41 /1/'1 UD CJL :l 31/'1 a..- tlf 3 r( CARLISLE AUTO BODY & COLLISION INC 519 S HANOVER ST CARLISLE PA 17013-3919 CERTIFIED cqPY OF LIEN lli .t>(.. :J ()t! If ~ -r;:... COURT OF C~MON PLEAS OF CUMBERLANq_COUNTY, PENNSYLVANlf EIN: 20-02478~/000 Notice Dale: May 1 .2006 Notice Number: 8 5-379-106-051-0 \ To the Prothono of said court: Pursuant to the laws of the Commonwealth of ennsylvania, there is herewith transmitted a certified copy of a lien to be ntared of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 82978514 01-01-04 03-31-04 1,077.36 2,473.09 SALES 82978514 04-01-04 06-30-04 5,261.63 8,028.64 SALES 82978514 07-01-04 09-30-04 4,486.80 6,127.91 SALES 82978514 04-01-05 06-30-05 5.810.85 7,149.13 TOTA: 16,636.64 23,778.77 FILING FEE(S : 14.00 C) ~; -rlt.o L1)(:i "" ""' = Ch 2= -- o -n :::! fti:t! (- -ell;. :'0 CJ -i~~ Om --, 55 -< -<: N U1 :::? ~ r:y N INTEREST COMPUTATION DATE: 05-25-06 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Penn vania, certifies this to be a true and correct copy 01 a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTI therein due from such taxpayer and which, atter demand for payment lhereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADD! IONS 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 b . May 15, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS CARLISLE AUTO BODY & COLLISION INC NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Uens 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 Withholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Uens lor Realty Transfer Tax arise under Section 11 12-C of the Tax Relorm Code of 1971,72 P.S. Section 81 12-C, as amended. Liens lor Liquid Fuels Tax arise under Section 13 01 the Uquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Uens lor Fuel Use Tax arise under Section 13 01 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 1982, Act of December 13, 1982, PL 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants 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.). Uens for Stale, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act 01 March 4, 1971, NO.2 as amended, 72 P.S. Section 7242. Uens lor Motorbus Road Tax arise under Chapter 98 01 PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: CO{pOlation Tax liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further notice The filing of a Notice of Uen with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inh9ritanr.9 Tax Liens are liens on real estate which continue until tax is paid. Personallnooma TaX' EmpIover Withholdino Tax Realty Tra~r Tax J~al8s and Use Tax. 1 iqu1d Fuels Tax. Fuel Use Tax Motor Carriera Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property 01 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 in the ordinary course 01 busine.. 01 the taxpayer. The lien has priority from the date of ently 01 record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, in the office 01 the Prothonotary 01 the county in which the property subject to the lien is situated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is sftuated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refillng 01 the Notice by the Commonwealth. AnV Notice of lien filed by the Commonweaith shall have priority to, and be pwd in full, belore any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCE~ION: The Commonweehh does not maintain priority of tax liens over any existin~ mortg,~~.or liens which are properly recorded at the time that the lax lien IS flied. . Act of December 12,1994, P.L-l015, No. 138. RELEASE OF LIEN SUbject 10 such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release 01 any lien imposed with respect to any tax if: (1) the liability is satisfied, setisfaction consisting of payment of the amount assessed together with an interest and costs in respect thereof; or (2) the liability has become legally unenlorceable. EXCEPTION: Interest on Corporation Taxes Is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) lor each type of tax listed on this Notice of Uen comprises the balance of Tax Due (Column 6) plus assessed additions and/or penafties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or settlement 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.!. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PERAftIIIUM (DUE DATE TO PAYMENT DATW B.L., N.E., G.P., M.1. . 6'% PER ANNUM (CUE-CATETO PAYMENT CAT P.U.R.. - 1% PER MONTH OR FRACTION (CUE DATE TO AYMENT DATE) P.!.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. &. U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. .8% PERAANUM INH a EST. - 6'% PER ANNUM L.F.T., F.U.T. - 1'" PER MONTH OR FRACTION M.C.Fl.T. -1% PER MONTH OR FRACTION O.F.T. .18'% PERANNlJoA For ail taxes that are originally due and payabie on and after January 1, 1982, the PA Department 01 Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is caloulated on a daily basis at the Iollowing rates: DEUNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .0<ml4B 1I11B3THRU 12131/83 16% .000438 1/1/84 THRU 12/31/84 11% .000301 1/1/8" THRU 12/31/8e. 13'% .000356 1/1/BBTHRU12131/BB 10% .000274 1/1/87 THRU 12131/87 9'% .000247 1(1/88 THRU 12131191 11% .000301 1/1/92 THRU 12131/92 9% .000247 1I1/93THRU 12131/94 7% .000192 1/1/9" THFlU 12131/98 9% .000247 1(1(99 THRU 12131/99 7"Yo .000'" 111/00 THRU 1M1100 8% .000219 1/1/01 THRU 1M1I01 9'% .000247 111/02 THRU 12131/02 8'% .000184 1/1103 THRU 1MH03 5"/. .000137 1f1/04 THRU 12/31/04 4% .000110 1f1f05 TJolRU 12131," ~ .000137 1f1/08 THRU 12/:11106 7% .000182 ~-~Tax9S 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 caloulated as follows: INTEREST = (BALAI!lCE OF TIU( UNPAID) =BER OF DAYS DeLINQUENIl X (DAlL V INTEREST FA .)