The URL can be used to link to this page

Home My WebLink About06-3319 REVK-159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '*' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 1712S00948 -Pel. P 11 t I 'f. cJb Ch.. .:( ?, '10(,- R.....- I '7'10 ~'1 CERTIFIED COPY OF LIEN T1.c DC.. 3 3 I Cj Q..w..:1 T t-. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CARLISLE AUTO BODY & COLLISION INC 519 S HANOVER ST CARLISLE PA 17013-3919 EIN: 20-0247888/000 Notice Date: June 12,2006 Notice Number: 218-532-606.060-7 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a Hen 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 82978514 10-01-04 12-31-04 2 6.399,33 7,298.31 SALES 82978514 01-01-05 03-31-05 1 5.256.91 6.561.41 SALES 82978514 07-01-05 09-30-05 1 3,587.75 4,998.02 SALES 82978514 10-01-05 12-31-05 1 6,471.81 7,956.29 SALES 82978514 01-01.06 03-31-06 1 5,243.88 5.621.94 TOTAL: 26,959.68 32,435.97 FILING FEE(S): 14,00 (") ....., ,= 0 C = -n ., .' "" c..... .-4 c~~ ::c " rn c: -p ,.. ~TJ 0 N " (:) ,.--' , T. ::;: , or; .J (') .. ,-,,- m 0 .:;...-~ ~.~ -" - ?b .-< CO .< INTEREST COMPUTATION DATE: 06-22-06 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX. INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which. after demand for payment thereof. remains unpaid. The amount of such unpaid 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. June 12, 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 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 Withholding 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 8112-C, as amended, Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S, Section 2611-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 1982, Act of December 13, 1982. P.l. 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,). Liens lor State. 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. Liens for Motorbus Road Tax arise under Chapter 98 01 PA Vehicle Code, (75 PA C,S, 9815). LIENS FOR TAXES. PENAL TIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided under the Fiscal Code arise at the time of se\llement (assessment) and are liens upon the franchises and property. both real and personal, with no further notice The filing of a Notice of lien with a county Prothonotary is not a requisite. and the "en remains in full force and validity without filing of revival until paid. Inheritance Talc. Li8.ns. are liens on real estate which continue until tax is paid. Personal Income Tax EmplovBr Withholdino Tax RSRlty Transfer Tax Sales and Use Tax Liouid FURls Tax Fuel Use Tax Motor Carriars 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 at business of the taxpayer. The lien has priority from the date of entry of record, PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Reai Property, in the office of 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 01 the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GEN~ RULE' According 10 the FisceJ Code, the Notice of lien is aulom lIy revived and does not require r.filing of the Notice by the Commonwealth, AnV Notice 01 Lien filed bv the Commonwealth shall have priorify to, and be pSld In full. before any otner obligation. Judaement, claim, lien, or estate is satisfied from a subsequent judicial sele or'lIabllilY with which the propenv may be charged, EXC~IOI.,!; The Commonweafth does not maintain prlOfify of tax liens 0_ any existing mortg"a~~ or liens which are properly recorded at the time that the tax lien IS flied. ' Act of December 12.1994. P.L. 1015, No, 138, RELEASE OF LIEN 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 Iiabilify is satisfied, satisfaction consisting of peyment of the amount assessed together with .11 Interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes Is computed aller a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type 01 tax listed on this Notice of Lien comprises the belance 01 Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued Interest up to the interest computation date on the face 01 this notice, If payment or se\llemen! 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., EE, C,l., C.N.I. .6% PERAM\IUM eUEDATE TO PAYMENT DATE) Col., Il.R., CA, S.T. .6% PER ~ DATETO PAYMENrOJl.TE) B.l.. N.E., a.p., M.l. .8% PERAfIHM DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTION (DUe DATE TO PAYMENT DATE) PJ.T., E.M.T. .3/04 OF 1% PER MONTH OR FRAtTJON S. &. U. . 314 CF 1% PEA MONTH OR FRACTION R.T.T. .8% PER AN\ILM INH & EST. . S% PER ANNUM L.F.T., F.U.T. . t% PER MONTH OR FRACTION M.C.R.T. . 1% PEA MONTH OR FRACTION O.F.T. .18% PERANNlJM For all taxes that are originally due and payable on and after January 1. 1982, the PA Department of Revenue will calculate dally 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: DEUNQUENT DATE INTEREST PATE DAILY INTEREST FACTOR 111/82 THRU 12131182 20% .000548 111183 THRU 12131183 18% .00043B 111184 THRU 12/31184 11% .000301 111185 THRU 12131185 13% .000358 1/1186THRU 12131188 10% .000274 111187 THRU 12131187 9% .000247 1I1/88THRU 12131191 11% .000301 111/92 THRU 12131/92 9% .000247 1/1193 THRU 12131/94 7% .000192 1/1/95 THRU 12131/98 9% .000247 111199 THRU 12131189 7% .000192 111100 THRU 12131100 B% .000219 1/1101 THRU 12/31101 9% .000247 1/1/02 THRU 12131102 6% .000154 111/03 THRU 12131/03 5% .000137 1itlO4 THRU '2131104 4'lfo .000110 111100 THRU 12111105 5% .000137 1I1JOe THRU 12131108 7% .000192 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent baJance 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)~~~:BER OF DAYS DELINQUENT) X (DAlLY INTEflISTf' ' )