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Home My WebLink About02-2269BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 COURTEOUS RENTALS 50 NARKET ST LEHOYNE PA 17045-1654 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2403481/000 Notice Date: April 20, 2002 Notice Number: 664-940-702-041 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 EMPL 14311468 07-01-01 09-30-01 1 3,919.68 5,490.08 TOTAL: 3,919.68 5,490.08 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 04-30-02 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, pamonal, or both, es the case may be. SECRETARY OF~I~EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE Apd120, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS COURTEOUS RENTALS INC NOTICE OF TAX UEN fled this day of 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 I et. seq., 72 PA C.S.A. Se~on 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 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 of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242. Liens for Moteorbus Road Tax arise under Chapter 98 of 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 setfiement (assessment) and are liens upon the franchises and prope~y, 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. J[~ are liens on real estate which continue until tax is paid. persona] Income Tax. Emolover Withholdino Tax. Rea]tv Transfer Tax. Sales e~nd Use Tm(. Liauid Fuels Tax. Fuel Use Tax. Motor Can-lets Road Tax and Motorbus Tax liens are liens upon the franchises 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 stock o1 goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of ent~7 of record. pLACE OF THE FILING NOTICE FORM PLACE OF F LNG: The notice of lien shall be filed: la) In the cass of Real Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and lb) 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 ~ According to the Fiscal Code, the Notice of Lien is automaficelly revived and does not require raffling of the Notice by the Commonweath Any Notice of Lan fled by the Commonwealth shall have pror ty to, and be paid n full, belore any other obligation judgement, claim,, lien, or estate is satisfied from a subsequent judicial sale or liab ty with which maintain pr Drily of tax liens over any exi~ng mortgages or e properly recorded at the time that the tax lien is filed. SEE.' Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or h s delegate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consi~ng of ~ayment of the amount assessed together with all int.erest a.n.d ereof; or (2) the ability has become legally unenmrcea=te. Interest on Corporation Taxes is computed after a lien is paid. The "Total" column (Column 7) for each type of tax listed on this Notice of Lien compriass the balance of Tax Due (Column 6) plus assessed additions and/or penalfias, and assessed and accrued interest up to the interest computation data on the face of this notice. If payment or settlement 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 fo and through the payment date. For any delinquent taxes due on or before December 31, 1981, in, rest is imposed et the following rates. o.s., F.F., C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PAWA ENT DATE) For al taxes that are or g nelly due and payable on and after January 1,1982, the PA Department of Revenue will calculate dal y ntarast on ali tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a dally basis at the following rates: ---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: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DALLY INTEREST FACTOR) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Plaintiff COURTEOUS RENTALS, INC. 50 MARKET STREET LEMOYNE, PA 17043-1654 Defendant : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNA. : No: 02-2269 : Filed: 5/7/02 : Amount: $5,490.08 : : License # 23-2403481 TO THE PROTHONOTARY: You are hereby authorized and directed to satisfy the lien and judgment, as above captioned, upon payment of your costs only by Defendant. D. MICHAEL FISHER ATTORNEY GENERAL Stephen L. Brandwene #034198 Chief Deputy Attorney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Strawberry Square Harrisburg, PA 17120 Telephone: (717) 787-9045 Date: February 10, 2003 COURTEOUS RENTALS SO #ARKET ST LEROYRE PA 17043-1654 COMMONWEALTH'OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIfiED COPY OF UEN -)~ ~.2. ~ 24.,:) ~ '7-.,.-- COURT OF COMMON PLEA~ OF CUMBERLAND COUNTY, PENNSYLVANIA E~: 2~240~81/0~0 a);)y of a ~an to be W M ~d M ww ce~n~y, 1 2 3 I 4 5 6 7 Ikil~,.:.~ COIL"IJTATION DATE: 04-,I0-02 (O~ AUTH(~I'~D DELEGATE) BEST AVAILABLE - MICRO COPY