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HomeMy WebLinkAbout06-4872 REVK-l~9 (12-05) REVOOOKll COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 PGl P-rf. /'1 .()t) Cit ;"'Vt,t.,y ~ jPI '13<,. CERTIFIED COPY OF LIEN Ju . D (, - "f 7:L c..w.., -r:..... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CARLISLE AUTO BODY & COLLISION INC 519 S HANOVER ST CARLISLE PA 17013-3919 EIN: 20-02478881000 Notice Date: August 16, 2006 Notice Number: 424.879.106.081-1 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsyfvania, 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 ACCOUN TID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 829 78514 04-01.06 06-30.06 18,114.19 19,329.72 TOTAL: 18,114.19 19,329.72 FILING FEE(S): 14.00 (') ....., = 0 C = ..., s: cr- un; ".. :r f11rr c: n,:O z-:- G') -ofTi 2::" I N ~~'.: :06 N 0 ~c -u =;::!'i )> -"--(1 L' r:., :x ':)~ -~(- ::;70 '~'c.: N om Z ~ ~ (:) -< INTEREST COMPUTATION DATE: 08-26-06 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. August f 6, 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 undsr 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 Rood Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inharitance 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 t 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 at. seq.). Liens for State, or Stale and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arlee under Section 242, Act of March 4,1971, NO.2 as amended, 72 P.S. Section 7242. Liens for Motorbus Roed Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Comoration Tax Uens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real end personal, with no further notice The filing of a Notice of Lien with a county Prothonotary is not a requleita, and the lien remains in full force and validity without filing of revival until paid. Inheritan09 Tax Uens are liens on real estate which continue until tax Is paid. PerAOnallnMma Tax ElTIDlovar WithhoktinoTalC . R.attv Tran.r TalC Salu and Use Tax Llauld FuelR Tax Fuel Use T.x MalDr Ciu'riArB Road TalC and Motorbus Tax liens are liens upon the franchis.. as well as real end 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 stock of goods, wares, or merchandlee regularly used In the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PI ACE OF THE FILING NOME p~ PLACE OF FILING: The notice of lien shell be filed: (a) In the case of Real Pr?fl9rty, in the office of the Prothonotary of the !'OUnty In which lI1e property subject to the lien is situated and (b) In the case of Personal Projlerty, wh81her tangible or intangible, in the olllce of the Prothonotary of the county in which the property subject to lien Is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENE~rJL~ ~Iflll to theFisqal Code, the Notice of Lien is eulOm y re ed and doee not require refll1flll of the Notice by the Commonwealth. Any Notice of Uen flied by the Commonwealth shall heve priority to, and be paid In full, befDre .81fY other obIIgsIIon, e:.a claim, lien, or estete is setisfied from a subeeauent judlclaJ sale or I wfth which the property may be charged. ~101t The Commonwe does not maintain priority of tax Ilene over any exi8li"9 mortgages or liens which are properly record8d at the time that the tax lien IS filed. SEE; Act of December 12,1994, P.L.1015, No. 138. REL" ARe OF LIEN Subject to such regulation as the Secretary or his delegate msy prescribe, the Secnstary or his delegate may issue a certiflcate of relell89 of any lien Imposed with respect to any tax n: (1) thsliebJlIty Is s&tisfled, salefaction coneIs1Ing of payment of the amount e..uull ~r wfth all 1_ __Inreepact thereof, or (2) the liability haa become legally unenlorceabfa. EXCBPTIQtj; Interest on Corporetiort Taxes is oomplllSdaller a lien Is pBId. SETT..UENT OF ACCOUNT The 'Total" column (Column 7) for eachlype of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus .......d addltfon8 and/or penalties, end assessed end accrued interest up to the Interest computation date on the face of this notice. If payment or settlement of ll9CQUnt Is made after the interest computation date, the payment must include the lien filing _ and accrued interest from the interest computation date to end through the payment dete. 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.!. .6% PERANNLN iUEOATETO PAYMENT DA~ C.t., G.R., CA, S.T. . no P&RNN.N OUEDATETO PAVMENTOA B.L..,N.E.,G.P.,M.I. -8%PEAAhNW DUEDATETOPAVMS!NfDA P.U.R.. - 1,. PER MONTH FRACTION (DUE OATE TO AYMeIT DATE) P.l.T., i.M.T. -Sf4OF1'%PERMONrHOAFRACTION S. & U. - Sf4 OF 1" PER MONTH OR FRACTlON R.T.T. . 6% PEA ANNlM INH & EST. - 8% PER NWUM L.F.T., F.U.T. - 1" PERMQNTH OR FRACTION M.C.R.T. -1"PEAMONTHORFAACTlON O.F.T. - 18% PEA ~LIvt For all taxes that are originally due end payable on and efter January 1, 1982, the PA Department of Revenue win calculate dally Interest on all tax deficlencies using an annual interest rate that will very from calendar year. Interest is calculated on a dally basis at the following retes: DiUNQUelT DATE INTEREST RATE DAILY INTEREST FACTOR 111182 THRU 12/31182 20% .000548 111183 THRU 12/31183 18% .000438 111184 THRU 12/31/84 11% .000301 1I118~ THRU 12131185 13% .000358 111188 THRU 12/31186 10% .000274 111187 THRU 12/31187 9')f .000247 1I1188THRU 12131/81 11% .000301 111192 THRU 12131182 9')f .000247 111183 THRU 12131194 7'% .000182 111195 THRU 12131188 9% .000247 111198 THRU 12131fH 7% .ooCn82 111100 THRU 1M1fOO 8% .000218 111101 THRU 12/31101 9% .000247 111102 THRU 12131102 8% .000184 111f03THRU12fJ1f03 5% .000137 1Nf04 THRU 12/91/004 4% .000110 11110& THRU 12111105 &or. .0001;;7 111108 THAU 12P.J1f06 7% .0001" ...Taxes that become delinquent on or befora December 31,1981 will remain a constant Interest rate until the delinquent balance Is pBId off. -..Taxes that become delinquent on or after January 1, 1982 are subject to a veriable Interest that chang.. eech calendar year. -..Interest is ~~I:'"11 S~: INTE':~~V1:~="IlROFOAYS