HomeMy WebLinkAbout06-4184REVK-156(12-05)REV000KB COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COMPLIANCE
Po BOX 280916 =-
HARRIeBURGPA1712""0 "- ,
1
.nd p s y, rrD CERTIFIED COPY OF LIEN
7j 11,0-06-4)8y C?irdTi-
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COURT OF COMMON PLEAS OF
?. /8a 703 CUMBERLAND COUNTY,
PENNSYLVANIA r
EIN: 23-1738978/000
COONS GARAGE
7 FURNACE HOLLOW RD Notice Date: July23,2006
Notice Number: 422-698-406.071-8
SHIPPENSBURG PA 17257-9611
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 21071894 07-01-04 07.31-04 1 488.18 749.75
SALES 21071894 08-01-04 08-31-04 1 599.45 918.56
SALES 21071894 09-01-04 09-30-04 1 560.80 857.47
SALES 21071894 10-01-04 10-31-04 1 337.68 515.11
SALES 21071894 11-01-04 11-30-04 1 488.02 772.13
SALES 21071894 12-01-04 12-31-04 1 499.73 758.80
SALES 21071894 01-01-05 01-31-05 1 378.97 573.74
SALES 21071894 02-01-05 02-28.05 827.92 1,250.31
SALES 21071894 03-01-05 03-31-05 1 429.28 646.51
SALES 21071894 04-01-05 04-30-05 1 372.19 559.00
SALES 21071894 05-01-05 05-31-05 1 499.07 722.48
SALES 21071894 06-01-05 06-30-05 1 686.32 956.43
SALES 21071894 07-01.05 07-31-05 1 490.97 657.42
TOTAL: 6,658.58 9,937.71
FILING FEE(S): 14.00
INTEREST COMPUTATION DATE: 08-02-06
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.
4?&- a 444?
S RETARY OF PXWUE
(OR AUTHORIZE LEGATE)
July 23, 2006
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
COONS GARAGE
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 Really 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 at. seq., 72 PA. C.S.A. Section 1701 at. 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 st. a".).
Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and
Public Transportation Assistance Fund Taxes and frees 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 Vehicle Code, (75
PA C.S. 9815).
GENERAL INFORMATION:
Comorldion Tax Liens provided under the Fiscal Code arise at the time of
settlement (assessment) and are lien 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 lien remains in full force and
validity without filing of revival until paid.
Inheritance Tax Liens are (lens on real estate which continue until tax is paid.
Personal Income Tax Employer Withholding Tax. Ready Transfer Tax_ Sales
and Use Tax. Liquid Fuels Tax- Fuel Use Tax, Motor Carders Road 1- and
Motorbus Tax liens are liens upon the franchisee as well as real and personal
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 sock of goods, wares, or merchandise regularly used in the
ordinary course of business of the taxpayer. The lien has priority from the date
of entry of record.
PLACE OF FILING: The notice of lien shall be filed: (a) In the can 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 of Personal Property, whether
tangible or intangible, in the office of the Prothonotary of the county in which
the property subject to lien is situated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE, According to the Racal Code, the Notice of Lien is
automatically revived and does not, require refilling of tieNoice l by ave the
Commonwealth. Any Notice of Lien filed by the C
riority to, and be paid in full, before any other obNgaBon, iudp?ne claim,
Pen, or estate is satisfied from a subsequent judicial sale orl11 11d1ryy wit i which
the property may be charged. EXCEPTIQN, The Commonwealth does not
maintain priority of tax liens over any existing mortgeyes or liens which are
1 properly 10151 the time that the tax lien is filed. 8 Act of December No. .
REEL EASE 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 tau 8: (1) the liability 1s satisfied, satisfaction Consisting of
payment of the amount assessed together with all Interest and 008111; In respect
thereof,, or (2) the Wifty has become legally unenforca?e. EXCEPTION,
Interest on Corporation Taxes is Computed altar a lien is paid.
SETTLEMENT OF ACCOUNT
The "Total" column (Column 7) fo each We of tax fisted 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 senlemem of account is made after the interest computation date,
the payment must include the lien 6pp costa and accrued interest from the
interest computation data to andthrough 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 AN" DUE DATE TO PAYMFM DAT
C.I., G.R, C.A., S.T. - e% PER ANIAM DATE TO PAYMENT OAT
B.L., N.E.. G.P., M.I. - 0% PER DUE DATE TO PAYMENT DAT
P.U.R.. •1%PEIMfFI FRACTION ((DUE DATE TO AYMENr DATE)
P.I.T., E.M.T. - 3/4 OF 1%PIM MONTH OR FRACTON
S. AU. - 9/4 of r% PER MONTH OR FRACTION
P.T.T. 0% PER ANNW
INHa EST. 6% PER ANNUM
LF.T., F.U.T. -1%PER? OR FRACTION
M.C.R.T. 1%
- PPPg9EEitRR OR FRAC71ON
O.F.T. - it% ANNUAI
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 Iaereat rate that will vary from calendar year.
Interest is calculated on a daily basis at the kftMrg rates:
DEUNOU94T DATE INTEREST RATE DAILY INTEREST FACTOR
1/1/82 THRU 12/3182 20% .000518
1/783 THRU 12/3183 18% .000138
11144 THRU 123184 11% .000301
1/IMTHRU 128185 13% .000358
Miss THRU 128188 10% .000274
1/187 THRU 128187 0% .000247
1/188 THRU 12/3181 11% .000301
1/1/92 THRU 12131/92 9% .000247
In 83 THRU 128184 7% .000192
11188 THRU 1213188 9% .000247
11189 THRU 12/31M 7% .000192
1/180 THIN 1281100 8% .000210
1/1/01 THRU 128181 9% .000247
1/1/02 THUU 12/31102 e% .000184
111103 TNRU 1 &31103 5% .000137
1n104THRU 12/ 31104 4x .000110
111 108 THRU 128185 5% .000137
1/188 THRU 1981108 7% .000192
---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:
INTERES=a, E OF TAX UNtpPAID ER OF DAYS
DELNT;X JD'+Y'I ITERffBT
REVK-300 (07-08) REV00K10
BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG, PA 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
COONS GARAGE
7 FURNACE HOLLOW RD
SHIPPENSBURG PA 17257-9611
To the Prothonotary of CUMBERLAND County:
AUTHORITY TO SATISFY
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER: 06-4184
DATE FILED: July 25, 2006
EIN: 23-1738978/000
NOTICE NUMBER: 664-828-408-091-5
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges the
above-captioned Lien/Judgment note should be removed from the records thereof.
AND 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 sufficient warrant
of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of
Pennsylvania, this 15 day of September, 2008.
Thomas W. Wolf
Secretary of Revenue
Mary Hubler
Director, Bureau of Compliance
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