Loading...
HomeMy WebLinkAbout06-4185 REVK-159 (12-05) R.EVOOOl<9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 ~. f'.,// ' ('f.q-() , Ck. ;11/) 7' A- )fb 1b'f CERTIFIED COPY OF UEN Jtc .OCr 41 ~6 Cu;.;t I.t.- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA KARTUNES UNLIMITED INC 145 E MAIN ST WALNUT BOTTOM PA 17266-9712 EIN: 25-1753369/000 Notice Date: July 23, 2006 Notice Number: 321-955-606-071-8 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certlfied 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 21561688 01-01-06 01-31-06 1 421.01 564.62 SALES 21561688 02-01-06 02-28-06 1 277.78 357.21 SALES 21561688 03-01-06 03-31-06 1 236.58 290.98 SALES 21561688 04-01-06 04-30-06 1 184.57 216.65 TOTAL: 1,119.94 1,429.46 FILING FEE(S): 14.00 ,",0 c:.,~ C ; c./" ~;l C,. --j , i1 ;"'.) (.;", -- f~ -:.: , INTEREST COMPUTATION DATE: 08-02-06 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonweahh 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, penlOnal, or both, as the case may be. July 23, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS KARTUNES UNLIMITED INC NOTICE OF TAX LIEN ftledthis day of at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 01 the Ascal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Wtthholding Tax arise under Section 345 01 the Tax Reform Code 01 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C 01 the Tax Reform Code 01 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 01 the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 01 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 01 December 13, 1982, P.L. 1086, No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendams with date 01 death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 -101 at. 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 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. PENALTIES AND INTEREST GENERAL INFORMATION: Comoration 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 01 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 liens on real estate which continue until tax is paid. PersonallnoomB Tax EmoIover wtthholdina Tax RAAItv TranBfer Tax. Salas and Uu Tax Liauid Fuels Tax FUBIlJ&e Tax. UOtor Cani8NI 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 01 record by the Prothonotary of the county where such property Is situated and shall not attach to stock 01 goods, wares, or merchandise regularly used in the ordinary course of business 01 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: (alln the case of Real Property, in the oflice 01 the Prothonotary 01 the county In which the property subject to the lien Is situated and (b) In the case 01 Personal Property, wh8tl1er tangible or Intangible, in the oflice 01 the Prothonotary of the county In which the property subject to lien Is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' A<X*dIng to the Fiscal Code the NotIce 01 Lien is automatically revived and do8s not require refiHrnl 01 the "lGtIce by the Commonwealth. AnV NotIce of Lien filed by the CornmonweelO1. shall have priority to, and be paid In filii. before any. otfler obligatiOn, !ddIleI1IInt, claim, lien, or estate is satistled from a ~Judlclal sale or llalilllty with which the property may be chargcod. : The Commonweafth does not maintain priority of tax liens over any eld81ing mo~s or liens whlch are properly recorcfed at the time that the tax lien is filed: SEE.; Act of December 12,1994, P.L. 1015, No. 138. REI J:.&RE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may Issue a certificate 01 release 01 any lien Imposed with respect to any tax ~: (1) lI1e UabI/lty is saIIafted, satiaIiIl::tion con8lsllng of peyment 01 the amount ..sssllll together with a111n1er881 and coate In respect thereol; or (2) the IIllbl1l\y h.. ~Iy unenforceable. EXCEPTION' Interest on COrporation TaxeS:is lIfler a lien Is paid. SETTU;IIENT OF ACCOUNT The "Total' column (Column 7) for each type 01 tax listed on this Notlc;e 01 Lien comprises the balance of Tax Due (Col\Imn 8) plus assessed addilIoils and/or penallles, and ..ssse.d and accrued interest up to the Interest computation date on the lace 01 \his notice. ~ payment or _ment of account Is made after the Inter881 computation date, the peyment must inClude the IIiIn tiling coate and accrued Interest from the interest computation date to and through the peyment 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.!. .8% PER ANNl.f.t{DUE DATE TO PAYMENT DA~ Col., G.R., CA, S.T. .8% PERAtlNlY DUe.DAJE TO PAVWiNT DA aL., N.E., G.P., Mol. .8% PERAHNlIA DUE DATE TO PAYMENTDAT P.U.R.. -,%> PEA MONTH OR FRACTJON (DUE DATE TO AYMENT DATE) P.LT., E.M.T. .9/41 OF,% PER MONTH OR FRACTION S. a. u. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. . 8% PER AtH.fJl INH a EST. . "'" PEA"..UM LF.T., F.U.T. - ,'" PER MONTH OR FRACTION M.C.RT. .,% PER MONTH OR FRACTION a.F.r. .18'% PER.AN\llN For all taxes that are originally due and payable on and after January 1, 1982, the PA Dapartment 01 Revenue will calculate dally Inter881 on all tax deficiencies using an annuallnlerest rate that will vary from calendar year. Interest is calC1llated on a dally basis at the following rates: DEUNQUEN'T DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31182 20% .000!48 1I1183THRU 12/31/83 18% .00043' 1/1/84 THRU 121'1/84 11% .000301 1I1f85THRU 12/31/85 13% .000351 111188 THRU 12/31188 10% .00027. 111187 THRU 12/31/87 9% .000247 1/1188THRU12131181 11% .000301 1I1112THRUl2131192 9% .000247 1/1113THRU121311M 7% .000192 1/1/85 THRU 12/31188 9% .000247 1/1/89 THRU 12/31199 ~ ,00101" 1/1100 THRU 12/31100 "" .000219 1/1101 THRU 12131/{l1 9% .000247 111102 THRU 12131102 lnII .000184 111103 THRU 12/31103 5% .000137 1I1104TIoIRU12!31104 4% .000110 111105 THRU 12131105 "'" .000137 111108 THRU 12f:t1108 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 calC1llated as lollows: INTERI!.ST z<l~TAX UNPAID) llIl!II.lIIIIiR OF DAYS DEtIllGtllNY)'lt'(lMlt;y ..,..ERe1lF"I'ACTOI!