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COMMONWEALTH OF PENNSYLVANIA
BUREAU OF COMPLIANCE D EPARTM ENT O F REVENUE
-- ..~/~ ~ ~[*<.j~:I,.,Q~'-'~ CERTIFIED COPY OF UEN
CARLISLE SPORTS EHPORZUH INC
1101LINDHAH CT APT 704
HECHANICSBURG PA 17055-5425
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 25-1694369/000
Notice Date: September 5, 2001
Notice Number: 154-192-601-083-1
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.
t 2 3 4 5 6 7
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 18025205 10-01-00 12-31-00 1 2,654.19 4,298.88
EMPL 18025205 01-01-01 03-31-01 1 2,331.82 3,032.66
TOTAL: 4,986.01 7,331.54
FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 09-15-01
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Penceylvania, 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 I~en in favor of the
Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or beth, as the case may be.
SECRETARY OF'~VENUE
(OR AUTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
September 5, 2001
DATE
COMMONWEALTH OF PENNSYLVANIA
VS
CARLISLE SPORTS EMPORIUM lNG
NOTICE OFTAX LIEN
filed 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 Empioyer Withholding Tax arise under
Section 34,5 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 Fuats Tax Act,
72 P.S, Section 2611-M, as amended.
Liens for Fuel Use Tax arise under Section 13 nf the Fuel Use TaxAct, 72 P.S.
Section 2614.13, as amended.
Liens for Motor Corhem 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, Sect on 1701 et. seq. (For desendants with date of
death prior to December 13, 1982, ens arise under the Inheritance and Estate
Tax Act of 1961,72 P.S. Section 2485 - 10t et. seq.),
Liens for State, or State and Local Sales, Use and Hotel C~cupanoy Tax and
Public Transportation Aseistanse 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 Ta,¥;:~ pENALTIES AND IHTEREST
GENERAL INFORMATION:
D~39La,t[~ provided under the Fiscal Code arise at the time of
settlement (assessment) and are liens upon the franchises and property, beth
real and personal, with no further notice. The filing of a Notice of Lien with a
county Prcthonotary is not a requisite, and the lien remains in full force and
validity without filing of revival until paid.
Jl3be~ are liens on real estate which continue until tax is paid.
Ful~r,a~ income Tax. EmPloyer Withholdino Tax. Realty T. rend~er T.m(_. Sales,
apd Use Tax. Liauid Fuels Tax. Fuel Use Tax. Mofl3r Cerrmrs Road/ax a~J
Motorbus Tax liens are liens upon the franchises as well as real and porsenal
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 end
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 frcm the date
of entry of record.
PLACE O'F THE FILING NOTICE FORM
PLACE OF FILING! :the nJtise of en shall be filed: (al In the case of Ream
Property in the office of the Prothonotary of the county in which the propeAy
sub eot to the lien is situated and (b) in the case of Persen~! Property, .whe,t h. e,r
tangible or intangible, in the offise of the Prothonotary of tne county mn wnmcn
the property subject to lien is situated.
~,UTOMATIC REVIVAL OF NOTICE AND pRIORITY OF NOTICE
CaEbIEJ~.-BU~ According to the Fis~l Code, the Notice of Lien is
automatically revived and does not require refiting of the Notice by the
Commonwealth. An~/Notoe of Lien fled bythe ..Com.mon.~.aith sh_?ll_,h.a:ve
riority to and be paid in full, before any other obhgatmn ua~emem, r~alm,
~ier n, or estate is satisfied from a subsequent judicial sale or liability With which
the property may be charged. ~ The Commonwealth, does not
ma ntain pr ority of tax liens over any existing ,mortgages o~' liens Whk3h ara
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 hie delegate may prescribe, the
Secretary or his de agate may issue a certificate of release of any lien im .posed,
with respect to any tax if: (1) the liability is est sfied, asflsfactlon consisting
payment of the amount assessed together with all interest and
thereof; or (2) the liab ity has become legally unenforceable.
Interest on Corporation Taxes is computed after a lien is paid.
The "Total" column (Cotumn 7) for each type of tax listed on this Notice of Lien
comprises the belanse 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.
it payment or settlement of account is made after the interest computation date,
the payment must include the lien filing costs and ascrued interest from the
interest computation date to and through the payment date.
For any delinquent taxes due on or before Desempar 31, 1981, interest is
imposed at the foliswing rates.
- 6% PER ANNUM ~EEDUE DATE TO PAYMENT ~O~A
C.I., G.R. C~,., $.T. - e~ PER ANNUM DUE DATE TO pAYM B~"r D~
O.F.T. - IlF~ PER ANNUM
For a taxes that are or ginally due and payable on and after January 1, 1982,
the PA Department of Revenue will ca cuiete daily interest on all tax
daf c encies using an annual interest rate that will vary from calender year.
Interest is caloulatad on a daimy basis at the following rates:
DELINQUENT DA'I~ INTEREST DATE DAILY INTER~T FAG'TOff
---Taxes that become delinquent on or belom De~embe~dg~f 1981 will remain
a constant interest rate until the delinquent balance is pa .
--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 followe:
INTEREST = (BALANCE OF TAX UNPAID) X_(_N_U_MBER OF DAYS
DELINQUENT) X (DAI~Y INTEREST