HomeMy WebLinkAbout02-3894
REVK-159 (8-01) REVOOOK9
BUREAU OF COMPLIANCE
DEPT. 280948
HARRISBURG, PA 17128-0948
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COMMONWEALTH OF PENNSYLVANIA _~_
DEPARTMENT OF REVENUE ~
CERTIFIED COpy OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DEVORE ASSOCIATES INC
5205 SIMPSON FERRY RD
MECHANICSBURG PA 17055-3534
EIN: 25-1774920/000
Notice Date: July 28, 2002
Notice Number: 185-938,702-072,3
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 18242719 01,01,02 03,31-02 1 199.71 254.11
SALES 80007030 07,01,01 07-31'01 1 962.17 1,440.55
SALES 80007030 09,01,01 09-30'01 1 1,081.29 1,571.36
SALES 80007030 01,01,02 01-31'02 1 1,327.97 1,723.12
SALES 80007030 02,01,02 02,28,02 1 1,345.16 1,671.98
SALES 80007030 03,01,02 03-31'02 1 1,382.04 1,641.23
SALES 80007030 04,01,02 04,30,02 1 1,466.98 1,574.01
TOTAL: 7,765.32 9,876.36
FILING FEE(S): 14.00
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INTEREST COMPUTATION DATE: 08-07-02
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The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies fhls 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,
aner demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is a lien In favor of the
Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
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S~"H~ I ARY 0 VENUE
(OR AUTHORIZED DELEGATE)
July 28, 2002
DATE
PART 1 ,TO BE RETAINED BY RECORDiNG OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
DEVORE ASSOCIATES INC
NOTICE OF TAX LIEN
day of
filed this
m.
at
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P .8. 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. Section2485-101et.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 I iens 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.
in:e:::~:::~ie:: are liens on real estate which continue until tax is paid.
P r T i Ti Fmol~ver WlthhO~~n~RJR;:';::ra~~;:;~s~~a~R~;.~~~~
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 NOTICE FORM
PLACE OF FILING: The notice of lien shaii 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
G~N~RAL 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 liability with which
the property may be charged, EXCEPTION; The Commonwealth does not
maintain priority of tax liens over any existing mortgages 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.
flELEASE 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 \0 any tax if: (1) the Iiabiiity 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 'egaiiy unenforceabie. ~XCEPTiON:
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.l. .6% PER ANNUM (DUE DATE TO PAYMENT DATE)
c.l., G.R.. CA, S.T. .6% PER ANNUM (DUE DATE TO PAYMENT DATE)
B.l., N.E., G.P., M.l. .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. llt U. .3(4 OF 1% PER MONTH OR FRACTION
R.T.T. .6% PER ANNUM
INH llt 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
For all taxes that are originally due and payable on and after January 1 , 1982,
the P A 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
111/82THRU 12/31182 20% .000548
1/1183THRU 1Zf31(83 16% .000438
1/1/84 THRU 1Zf31(84 11% .000301
1/1/85 THRU 1Zf31f85 13% .000356
1/1186THRU 1Zf31(86 10% .000274
1/1I87THRU 1Zf31(87 9% .000247
1/1/88THRU 1 Zf31(91 11% .000301
1/1/92 THRU 1Zf31(92 9% .000247
1/1I93THRU 1Zf31(94 7% .000192
111/95 THRU 12/31(98 9% .000247
1/1/99THRU 12/31199 7% .000192
1/1100THRU 1 Zf31100 8% .000219
111/01 THRU 12/31101 9% .000247
1/1/02 THRU 12/31f02 6% .000164
.--Taxes that become delinquent on or before December 31,1981 will rem.
a constant interest rate until the delinquent balance is paid off.
---Taxes that become delinquent on or after January 1, 1982 are subject tl
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)
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COMMONWEALTH OF PENNSYL VANIA
DEPARTMENT OF REVENUE
Plaintiff
v,
DEVORE ASSOCIATES, INe.
5205 SIMPSON FERRY ROAD
MECHANICSBURG, PA 17055-3534
Defendant
: IN THE COURT OF COMMON PLEAS
CUMBERLAND CTY., PENNSYLVANIA
No. 02 - 3894
Filed: 8/15/02
: Amount: $9,876.36
: License # 25-1774920
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.
Dated: May 2, 2005
TOM CORBETT
.~J-TBR,NEY GE~!,;..,
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BY (... , ~~::
-- "Stephen L. Brandwene #034198
Chief Deputy Attorney General
Financial Enforcement Section
Office of Attorney General
Commonwealth of Pennsylvania
15th Floor, Strawberry Square
Harrisburg, P A 17120
Telephone: (717) 787-9045
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DEPARTMENT 9F REVENUE '
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TAX TYPE ACCOUNT ID TAX TAX
PERIOD PERlbD
BEGIN I ',eND
EMPL 18~2719 01-01.02 b3'r,02
SALES 80007030 01.01.011 7. 1..01
SALES ~7030 09-01,0 I 09-30-01
S...lES 80007030' 01-01..02 01'.31,.()2
SALES 800Q7030 02~OHl2 . OZ.28'()2 .1
SALES 80007030 03-01 ~ ,03-31.02
BALES .80007030 ().4..01.02 t 04..30-02
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lIfTEREST COMPUTATION DATE: 08-47.02
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
,P6NNSYLVANIA
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'EIIN: 25.1714920/000
No1ioo Datu: July 21)., 2002 "'~'''u,-,l,
Notice Number: 185'938.702~~12,:31 ' ,...,;.",...,~",
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To' thllPu;tflOnolaty of 'Ani 000,1: ,'t\IrPJIJAnf 10 'rt14J hiWII 'ofrtllt.
CorrrrnoilW.'nht~ 01 fl(lnn~ylvlrrd., lhiwrl" IiMfOwith ltl'lrHunltl9d I.oortltlod
copy of a lien tel; be ehldrod al rocord in your county. '
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EVENT
NUM!jER
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TAX
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TOTAL
DUE
254.11
1 ,44Q,55
1,571.36
1,72.3.12
1,~71.00
I. 11~1.23
1574.01
9,876.38
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PART 2 ' TO BE RETURNED TO THE DePARTMENT O~ REVENUE
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