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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- C)t 2 V) -15" 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 Q Q - - aQ ?'?`7 :,t N Z tt tLQ a at? r o r o° o U ? d ?' Z 2 ow ?? v ?v ? F Q C'3 2 o ?,