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Home My WebLink About00-01061 ~,,,,,,,,.,,,._.,,...,,.,,, .tii~l. " ~ - . ..~~ ~ >~"~~ I'''~ REVK.159 (9-95) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPUANcE DEPT. 280946 ~"'J~";; 0' 171~.O'" CK #'qLf3~{' ~FFq17qS '"-",\f""P'R~ERTlFIED COpy OF LIEN ,'.,. dj,{',! I'" no"''''' "c f" II' La -' r LL' t. J 11il " " -COURT OF COMMON PLEAS OF r""" "'""""" ""'"' . CUMBERLAND COUNTY, ~u,v'UC"U"i;U C:uUi\Jl )'PENNSYLVANIA pl-~ '''je.\': \1", "J'" I !:J'.Jf\0ILvFd' h CAPITAL VIDEO INC 589 S SEVERS CHURCH RD MIDDLETOWN PA 17057-4449 EIN: 23.29425631000 Notice Date: February 13, 2000 Notice Number: 598-740-000-020-8 To the Prothonotary of said court: Pursuant to the laws of the Commonweatth 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 I.: TAX TYPE ACCOUNT iD TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE ," BEGIN END ,;! SALES 80767522 08-01-98 08-31-98 0.00 324.45 i " , TOTAL: 0.00 324.45 (i r FILING FEE(S): 9.00 Ii: '. :'i INTEREST COMPUTATION DATE: 02-23-00 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 iien in favor of the Commonwealth C)f Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~tL.~ SECRETARY O~ EVENUE (OR AUTHORIZED DELEGATE) February 13, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE j^ .. i~W' ,. cl"'";~-~fijl!iWli;iIHilllIiIJJlIiiilWi ~"- -~.. ~-~" -~, ~~~ COMMONWEALTH OF PENNSYLVANIA VS CAPITAL VIDEO INC NOTICE OF TAX LIEN filed this day of at m. LIENS FORTAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income lax 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 Uquid 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 AssiSUlnce 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: Comoration 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 ot revival until paid. Inheritance Tax Liens are liens on real estate which continue untjl tax is paid. Personal Income Tax EmDlover'Wlthholding-Tax, Realty Transfer Tax Sales and Use Tax ,Liauid- Fu~ls Ta~ -Fuel_ Use-Tax Motor'Carriers Road Tax and Motorbus Tax liens are liens upon,the,franchises _as Wall,_as-re'al and personal property of taxpayers, but only after they have been entered ~nddocketed 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 shall be fiI~d: (a) in the case of Real Property, in the office of the Prothonotary of tbe 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 oounty in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OFNOTlCE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does ,not requjre refiling of the Notice by the Commonweallh. 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 Commonweaith does not maintain, priority of tax liens over any existing mortgages or liens which are properiy recorded at the time that the tax lien is filed. SEE: 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 certifiCCl,te of rerease of allY lien imposed with respect to any tax if: (1) the liability is satisfied, satisfacti6'n consisting of payment of the amol,lnt assessed together with all interest and costs in respect thereot; or (2) the liability has become iegally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid, SE1TLEMENT OF ACCOUNT The "Total" column (Coiumn 7) for each type oftax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions andlor 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 atter 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.E, C.L, C.N.!. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., CA. S.T. -6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.l. - 6% PER ANNUM (DU,E DATE TO PAYMENT DATE) P.U.R.. . 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. .314 OF 1% PER MONTH OR FRACTION S. & U. . 314 OF 1% PER MONTH OR FRACTION R.T.T. .6% PER ANNUM INH&EST. . eok PER ANNUM L.ET., 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 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 CAlLY INTEREST FACTOR 1/1/82 THRU 12191182 20% .000548 1/1189 THRU 12191189 16% .000438 1/1184 THRU 12131184 11% .000301 1/1185 THRU 12131185 13% .000356 1/1186 THRU 12131/B6 10% .000274 1111B7 THRU 121S1/87 9% .000247 1/1/BSTHRU12131191 11% .000301 1/1192 THRU 12131192 9% .000247 1/1193 THRU 12131194 7% .000192 111/95 THRU 12/31'98 9% .000247 111199 THRU 12/31199 7% ,000192 1/1100 THRU 12131100 8% .000219 ---Taxes that become ,d~linquent on or before December 31, 1981 will remain a constant interest rate _until the, delinquent balance is paid off. --- Taxes that becqme de,linquent all 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 DELlNQUEN1) X (DAILY INTEREST FACTOR) M