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Home My WebLink About02-4135RI~VK-159 (8-01) REVOOOK9 BUREAU OF COM PLI,~qCE DEPT. 280948 HARRISBURG, PA 17128-0948 COURTEOUS RENTALS 'rNC 50 HARKET ST LENOYNE PA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2403481/000 Notice Date: July 21,2002 Notice Number: 933-749-902-071-6 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. I 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 14311468 10-01-01 12-31-01 1 4,089.32 5,693.95 TOTAL: 4,089.32 5,693.95 FILING FEE(S): 14.00 INTEREST COMPUTATiON DATE: 07-31-02 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 fi'om 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 prope~y, real, personal, or both, as the case may be. SECRETARY OF~CEVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE July 21,2002 DATE COMMONWEALTH OF PENNSYLVANIA VS COURTEOUS RENTALS INC NOTICE OF TAX LIEN tiled this at 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 261 l-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 desendants 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 Assis~nce 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: ~ provided under the Fiscal Code arise at the time of settlement (assessment) and are [iens upon the franchises and property, both real and pemonal, with no further notice. The tiling of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in fult fome 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 Withholdina Tax. Realty Transfer Tax. Sales and Use Tax. Liauid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens am liens upon the franchises as well as real and persoH,~l 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 shafi not at, ch 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 F LNG: 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 en s 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 ~ According to the Fiscal Code, the Notice of Lien is automatica y revved and does not require raffling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonweath 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, j~ The Commonwealth does not maintain priority of tax [ians over any existing mortgages or liens which are 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 de agate may ssue a certificate of release of any lien imposed with respect to any tax if: (1) the ~iability is satisfied, satisfaction cons sting of payment of the amount assessed together with all interest and costs in respect thereof or (2) the liability has become legatiy unenforceable. ~ Interest on Corporation Taxes s computed after a lien is paid. 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 tiling 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. - ~ PER .~NNUM (DUE DATE TO PAYMENT DATE) - 6% PERANNUM DUS DATETO PAYMENT DATE C.I., G.R., C.A., S.T. - 6% PER ANNUM IDUE DATE TO PAYMENT DAT~ P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF ~% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T,T. - 6% pER ANNUM M.G.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 PA Department of Revenue will calculate daily interest on all tax deticiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily 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(NUMSER OF DAYS DELINQUENT) X (DAILY 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: 02-4135 : Date Filed: 8/29/02 : Amount: $5,693.95 : .. : License # 23-2403481 .. TO THE PROTHONOTARY: You are hereby authorized and directed to satisfy the lien and judgment, as above captioned, upon payment of your costs only by Defendant. D. MICHAEL FISHER ATTORNEY GENERAL Stephen L. Brandwene #034198 Chief Deputy Attorney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Strawberry Square Harrisburg, PA 17120 Telephone: (717) 787-9045 Date: February 10, 2003 REVK-159 (12-01) REV00KI$ BUREAU OF COMPLIANCE DEFT. 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURTEOUS RENTALS INC 50 MARKET ST LEMOYNE PA 17045-1654 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ENTITY ID: 23-2403481/000 DOCKET NUMBER: 02-4135 DATE FILED: August 29, 2002 FEES: 14.00 NOTICE NUMBER: 503-526-903-012-4 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, them is herewith transmitted a ce~fied copy of a lien to be entered of record in your county. I 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER BEGIN END EMPL 14311469 10-01-01 12-31-01 1 4,089.32 5,693.95 TOTAL: 4,089.32 5,693.95 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 07-31-02 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, pemonal, 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 Satisfaction. (OR AUTHORIZED DELEGATE) September 9, 2002 DATE PART 3 - TAXPAYER NOTICE COPY This is a copy of the certificate of lien which has been tiled 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/se~ed TAX, PENALTIES and INTEREST up to the date indicated. Calls or questions concerning this notice should be directed to: BUREAU OF COMPLIANCE, LIEN SECTION, DEPT. 280948, HARRISBURG, PA 17128-0948, (717) 787-3911. Payment maybe 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. OFREVENUE BUREAU OFIMAGING & DOCUMENT MANAGEMENT DEPT. 280405 HARRISBURG, PA17128-0405 The q-otal" 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 com~utation date the payment must include the lien filing costs and accrued ~nterest from the nterest 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. INH & EST. - 6% PER ANNUM (DUE DATE TO PAYMENT DAT · 6% PER ANNUM (DUE DATE TO PAYM la,~i' DATE) - 6% PER ANNUM (DUE DATE TO pAYM E~q' DATE} - 1% PER MONTH OR FRACTION (DUE DATE TO PAYM B~JT DATE) INTEREST: Interest is calculated on a daily basis at the following rates. ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balanco is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each carender year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMRER OF DAYS DELINQUENT) X (DALLY INTEREST FACTOR)