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Home My WebLink About01-5587REVK-159 (6-01) REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 ~ ~' /6~7/ SPORTS CARDS NARKET ST LEHOYNE PA 17043-1652 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 179-34-9967/000 Notice Date: September 17, 2001 Notice Number: 770-865-401-091.2 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. - I ~',A~ I ~JS~_ I EVENT SALES I 21496177 I 07-01-90 09-30-90 1 ~ TOTAL: FILING TAX DUE 398,01 439.70 TOTAL DUE 79.21 921.08 1,000.29 INTEREST COMPUTATION DATE: 09-27-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a rue 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 rema ns unpaid The amount of such unpaid TAX, INTEREST ADDITIONS or PENALTIES is a lien n avor of he Commonweal h of Pennsy vania upon the taxpayer's proper~y, rear, personal or bo h, as the case may be. SECRETARY OF-~EVEN U E (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 17, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS B & B SPORTS CARDS filed this NOTICE OFTAX LIEN day of Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Persenal 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. Sect 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 Motorbus Road Tax arise under Chapter 98 of PA Vehicie Code, (75 PA C.S. 9815). MENS FOR TAXES, PENALTIES AND INTEREST GENERAL [NFORMATION: ~,o__rooration Tax Liens provided under the Fiscal Code arise at the time of s~ftiement (assessment) and are Iens upon the franchises and property, both real and persona, 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. I_nhe_ rltance Tax Liens are liens on real estate which continue until tax is paid. pe _sona[ Income Tax. Employer Withhctdino Tax. Realty Transfer Tax. Sales ~nd Use Tax. LiQuid Fuels Tax. Fuel Use Tax. Motor C,~rriers Road Tax ar,~l b~(~torbus Tax liens are liens upon the franchises as well as real and personal ro rty of taxpayers, but only after they have been entered and docketed of p pe e such ro art is situated and record by the Prothonotary of the county whet P P Y in the shall not attach to stock of goods, wares, or merchandise regularly used ordinary course of business of the taxpayer. The lien has priorify from the date of entry of record. PLACE OF THE FILING NOTICE FORM pLACE OF FILINGS' The notice of lien shall be filed: (a) in the case of Real Property, in the office of the Prothonotary of the county m which the property sub act to the lien [s situated and (b) n the case of Personal Property, whether tangib e or intangible, in the office of the Prothonotary o 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 ~.[.~tomatca~ly evived and does not requre ref ng of the Notice by the Commonwealth. Any Notice of Lan f ed by the Commonwealth shall have priority to and be pa d n full, before any othe obligat on udgement, claim, lien ~'r estate s satisfied from a subsequent judicial sale or [[abilify with which mainP~ain priority of tax li?s over any ex!.stln~ ,m..,o~ge~g~:.u~.~,~ [~.~'~n~:~r properly recorded at the t~me that the tax iron ~s Tl~eu. ~ ..-- -- 12, 1994, P.L. 1015, No. 139. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or h s de egate may ssue a certificate of rs ease of any lien imposed with respect to any tax if (I) the liability s satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof or (2) the liabilify has become legally un,e. nfo~cea~!e. ~ Interest on Corporat on Taxes is computed after a lien ~s palO. SETTLEMENT OF ACCOUNT The "Total" column (Co umn 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) p us assessed add tons and/or penatt~es, 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 pA'~3~ ENT DATE) C.I., G.R., C.A., $.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E.G.P., M.I. - 6% PER ANNUM (DUE DATE TO pAYMENT DATE) DA - 1% PER MONTH OR FRACTION (DUE DATE TO pAYMeNT 'rE) 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. - 6% PER ANNUM For all taxes that are or[ginaliy due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interest on all tax daf c encies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: 1/11t{2 THRU 12/31/82 26% ,000548 111184 THRU 12/31184 11% ,000301 1tl/85 THRU 1 2/31~5 13% .000356 1/1/01 THRU r2/31/01 6% .~)0~17 ---Taxes that become de nquent 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 DELINQUEN'~ X (DAILY INTEREST FACTOR)