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HomeMy WebLinkAbout07-0068REVK-159 (12-05) REV000K9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 ,Pd. P4 r l9, vr1 a'13o(1 / P7.24b COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE GREAT LOCATION INC KOKOMOS 3721 MARKET ST CAMP HILL PA 17011-4326 CERTIFIED COPY OF LIEN 76. 0'7.(,,P LI-Ij T,,,,_. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1 708 1 09/000 Notice Date: December 17, 2006 Notice Number: 712-238-506-121-2 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 21552849 05-01-04 05-31-04 1 0.00 329.56 EMPL 18066209 01-01-04 03-31-04 1 668.32 1,280.78 TOTAL: 668.32 1,610.34 FILING FEE(S): 14.00 r n O INTEREST COMPUTATION DATE: 12-27-06 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. IS eREfTWARY UE (OR AUTHORIZE LEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE December 17, 2006 DATE COMMONWEALTH OF PENNSYLVANIA VS GREAT LOCATION INC KOKOMOS 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 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 1 et. seq., 72 PA. C.S.A. Section 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 Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES PENALTIES AND INTEREST GENERAL INFORMATION: Corporation 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 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 liens on real estate which continue until tax is paid. Personal Income Tax, Employer Withholding Tax Realty Transfer Tax Sales and Use Tax. Liquid Fuels Tax Fuel Use Tax Moor Carriers 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 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 THE FILING NQTIQE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case 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 Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liabilittyy with which the property maybe charged. EXCEPTION7 The Commonweal, ommonweahh does not maintain priority of tax liens over any existing mortga es or liens which are properly recorded at the time that the tax lien is filed. Act of December 12, 1994, P.L. 1015, No. 138. RELEASE 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 tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total' column (Column 7) for each type of tax listed 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 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 to and through 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 ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B. L., N. E., G. P., M. 1. 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. 3/4 OF 1% PER MONTH OR FRACTION S. & U. 3/4 OF 1% PER MONTH OR FRACTION R.T.T. 6% PER ANNUM INH & EST. 6% PER ANNUM L.F.T., F.U.T. 1% PER MONTH OR FRACTION M.C.R.T. 1% PER MONTH OR FRACTION O.F.T. 19% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111/82 THRU 12/31/82 20% 000548 111/83 THRU 12/31/83 16% .000438 1/1/84 THRU 12131/84 11% .000301 111/85 THRU 12/31/95 13% .000356 1/1/88 THRU 12/31/86 10% .000274 1/1/87 THRU 12131/87 9% 000247 1/1/88 THRU 12/31/91 11% .000301 1/1/92 THRU 12/31/92 9% .000247 1/1/93 THRU 12/31/94 7% .000192 1/1/95 THRU 12131/98 9% .000247 111/99 THRU 12/31/99 7% .000192 1/1/00 THRU 12/31/00 8% .000219 1/1/01 THRU 12131101 9% ,000247 1/1/02 THRU 12/31/02 6% .000164 1/1103 THRU 12/31103 5% .000137 1/1/04 THRU 12/31/04 4% .000110 1/1/05 THRU 12/31/05 5% .000137 1/1/06 THRU 12/31/06 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: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) It t COMMONWEALTH OF PENNSYLVANIA IN THE COURT OF COMMON PLEAS DEPARTMENT OF REVENUE CUMBERLAND COUNTY, PENNSYLVANIA Plaintiff V. GREAT LOCATION INC. KOKOMOS 3721 MARKET STREET CAMP HILL, PA 17011-4326 Defendant No. 07-68 ? Filed: 1/4/07 Amount: $1,610.34 License # 25-1708109 ORDER TO SATISFY 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. RESPECTFULLY SUBMITTED: TOM CORBETT ATTORNEY GENERAL BY / 4""'. Michael A. Roman #023981 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 DATED: October 29, 2007 ic K-159 (12-06) REVOOK18 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 CERTIFIED COPY OF LIEN GREAT LOCATION INC KOKOMOS 3721 MARKET ST CAMP HILL PA 17011-4326 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA .i ENTITY ID: 25-1708109/000 DOCKET NUMBER: 07-68 DATE FILED: January 4, 2007 FEES: 14.00 NOTICE NUMBER: 453-538-207-061-2 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 BEGIN END SALES 21552849 05-01-04 05-31-04 1 0.00 329.56 EM PL 18066209 01-01-04 03-31-04 1 668.32 1,280.78 TOTAL: 668.32 1,610.34 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 12-27-06 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. Failure to pay this liability by Certified Check or Money Order will result In the delay of Issuing your F, Id. 0 W SECRETARY OFNUE (OR AUTHORIZE LEGATE) PART 3 - TAXPAYER NOTICE COPY February 2, 2007 DATE NOTICE TO TAXPAYER This is a copy of the certificate of lien which has been filed with the Prothonotary of your county. Failure to pay the Total shown on the face of this lien within ten days from the mailing date will result in your case being referred to Commonwealth Attorneys for execution on the lien. The total in column 7 includes assessed/settled TAX, PENALTIES and INTEREST up to the date indicated. Calls or questions concerning this notice should be directed to: BUREAU OF COMPLIANCE, LIEN SECTION, PO BOX 280948, HARRISBURG, PA 17128-0948, (717) 787-3911. Payment may be made by check or money order made payable to: PA DEPT. OF REVENUE. Please note the Entity Number and daytime telephone number on the check. PA DEPT. OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG, PA 17128-0948 TAX TYPE SALES - SALES TAX INDIV USE - INDIVIDUAL USE TAX BUS USE - BUSINESS USE TAX PROMOTER - PROMOTER TAX EMPLOYER - EMPLOYER WITHOLDING TAX MASS TRANS - MASS TRANSIT TAX PCRT-PASSENGER CAR RENTAL TAX CSA - CIGARETTE STAMPING AGENT CIGW - CIGARETTE WHOLESALER CIG RETAIL - CIGARETTE RETAILER CIG VENDOR - CIGARETTE VENDING MALT BEV - MALT BEVERAGE TAX MOTOR CARR - MOTOR CARRIER TAX MOTORBUS - MOTOR BUS TAX LEND FUSE - FUEL USE TAX LIQ FUELS - LIQUID FUELS TAX OIL FRANCH - OIL FRANCHISE TAX CAP STOCK - CAPITAL STOCK TAX LOANS - LOANS TAX CNI - CORPORATE NET INCOME TAX FR FRAN - FOREIGN FRANCHISE TAX GR - GROSS RECEIPTS GP - GROSS PREMIUMS BS - BANK SHARES TAX MT - MUTUAL THRIFT CO OP - COOPERATIVE ASSOCIATION MARINE - MARINE INSURANCE PURTA - PUBLIC UTILITY REALTY TAX ?-] =1 a 9q 4!,14:11[41;,[$1*1•11RtJ The "Total" column (Column 7) for each type of tax listed 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 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 to and through the payment date. INTEREST 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 ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. W. PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R. 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. 3/4 OF 1% PER MONTH OR FRACTION S. & U. 314 OF 1% PER MONTH OR FRACTION R.T.T. 61% PER ANNUM INH & EST. 6% PER ANNUM L.F.T., F.U.T. 1% PER MONTH OR FRACTION M.C.R.T. 1% PER MONTH OR FRACTION O.F.T. 18% PER ANNUM INTEREST: Interest is calculated on a daily basis at the following rates. DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 1/1/83 THRU 12131/83 16% .000438 1/1184THRU 12/31/84 11% .000301 1/1185 THRU 12/31185 13% .000356 1/1/86 10% .000274 THRU 12/31/86 1/1/87 9% .000247 THRU 12/31/87 1/1/91 11% .000301 THRU 12/31191 1/1/92 9% .000247 THRU 12/31/92 1/1/94 THRU 12131/94 7% .000192 1/1/95 THRU 12131/88 9% .000247 1/1/99 THRU 12131/99 7% .000192 1/1/00 THRU 12131/00 8% .000219 1/1/01 THRU 12/31/01 9% .000247 1/1/02 THRU 12/31/02 6% .000164 1/1/03 THRU 12/31/03 5% .000137 1/1/04 THRU 12/31/04 4% .000110 1/1/05 THRU 12/31/05 5% .000137 1/1/06 THRU 12131/06 7% .000192 1/1/07 THRU 12131/07 8% .000219 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delingtm* balaQpe is paid off. t-_ c ---Taxes that become delinquent on or afte>talaii?uary 1982 subject to a variable interest that changes each cale&d4 dear, c f ---Interest is calculated as follows: r - ' rO INTEREST = (BALANCE OF TAX t11PAID) )WM8 ?F DAYS DELINQUENT) X (DAILY fStkCT! ? J O W w a C ?