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Home My WebLink About00-02789 ., -= - ,~' "" .~_"",,"f"', REVK-159 (9-95) REVooOK9 eX ()()c'\ - "-r 00 ' ,{ COMMONWEALTH OF PENNSYLVANi)( of. -t'o 7 CI VI DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE OEPT. 280946 1(rBU~, PA 1.7;18.0946 Ck # Pqs-)s-~ ~ #qo/~Y CERTIFIED COPY OF LIEN NOTHING INCORPORATED 4955 CARLISLE PIKE MECHANICSBURG PA 17055-3025 COURT OF COMMON PLEAS OF 0 0 a CUMBERLAND COUNTY, ~ 0 --n PENNSYLVANIA "moo ~ ~;! Z 93 -< ~4+;!! ZC- , 'lj~ (j")~~ ..c.- :'0 -<2.: 0 ;<:0 -u' 7,-, ~o :OJ:: 96 >.,0 w. Zm To the Prothonotary ot said oourt: p~ant 10 the$il;ws of the Commonwealth of Pennsylvania, there IS h ith Q,smi~ a certified copy of a lien to be entered of record in your unty,U1 =< EIN: 25-1783105/000 Notice Dale: April 30, 2000 Notice Number: 853-487-600-042-5 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80147833 05-01-99 05-31-99 1 0,00 492,72 SALES 80147833 06-01-99 . 06-30-99 1 276,12 885,69 SALES 80147833 07-01-99 07-31-99 1 1,466.70 2,132,92 SALES 80147833 08-01-99 08-31-99 1 1,533.87 2,144,76 SALES 80147833 09-01-99 09-30-99 1 1,374,82 1,845,71 SALES 80147833 10-01-99 10-31-99 1 1,529,70 1,890,99 TOTAL: 6,181,21 . 9,392.79 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 05-10-00 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct oopy 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, personal, or both, as the case may be. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) April 30, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE iBif~' ,.- "'idIIIj.ll;lIi!liJliilIIIIi~~~~~'I~~I..~liifi~~ '; ~.,.J,ji.oi..u~"<Iliihi"''''Ii"b'.liliMi_dIl~' .;;"",",,~~.J'liiWiIlJiij~~__ COMMONWEALTH OF PENNSYLVANIA VS NOTHINGINGORPOFlATED NOTICE OF TAX LIEN filed this day of at m, LIENS FOR TAXES Liens for Corpqration Taxes arise under Section 1401 of the Fiscal Code, 72 P .S. Section 1404, as amended. Liens Jar. 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 Gode of 1971, 72 P,S, Section 8112-G, as amended, Liens for Liql,lid 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 o!lhe Fuel Use Tax Act, 72 P.S, Section 2614.13, as amended. Lien,s for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Gode, (75 PA, G,S. 9615), Liens for Inheritance Tax and Estate Tax aris13 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,G.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 Assistance Fund Taxes and Fees arise under Section 242, Acto! March 4,1971, No.2 as amended, n P.S, Section 7242. Liens for Motorbus Road Tax arise under ChaptQr 98 of PA Vehicle Code, (75 PA G,S. 9815), LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation 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 of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax Employer Withholding Talc Realty Transfer Tax. Sales and Use Tax Liauid, Fuels Tax Fuel Use Tax Motor Carriers Road Tax and Motorbus Tax liens are lie'os upon th~- fran'chises, as well as real and personal property of laxpayers, 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. !!l,_ __._ ~..' ,~C""..I_~,~_oc __" 'l"_ ~,-,_ '" " , ",~;,,_ ""-=.'~M_1If -~ ~ PLAGE OF THE FILING NOTICE FORM PLAGE OF FILING: The notice of Uen shall be fiied: (a) In the case of Real Property, in the office of the Prothonolary of the county in which the property subfect to the iien 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 GENERAL RULE: According to :theFiscai Gode, the Notice of Lien is automatically revived and does not requir~ refiiing of the Notice by the Gommonwealth, .Any Noti"" of Lisn fileq by the. Gommonwea,~h 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, EXGEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that Ihe 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 del~gate, may iSSUE! a c;ertif,cate of releClse of.any lien impo'sed with respect'to any tax if: (1) the liability is:satisfied, satisfaction consisting of payment of the amourrt as;sessed to-gether:with all-interest _and.co_sts in respect thereof; or (2) the iiability has becoine legally' unenforceabie, EXGEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Tolai" column (Column 7) for sach type of tax iisted on this Notice of Lien comprises the balance ofTax Due (Coiumn 6) plus assessed addllions 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 i(3 made!after the interest computation date, the payment must include the lien filing qc;>sts 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., EE, C.L, C.N.I. - 6% PER ANNUM (DUEDATE 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.I. .6% PERANNllM (DUE:DATE TO PAYMENT DATE) P .U.R.. - 1% PER MONTH OR FRAqTlON (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. . 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH&EST. -6% PER ANNUM LET., EU.T. - 1% PER MONTH OR FRACTION M.C.R.T. .1% PER MONTH OR FRACTION O.ET. - 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 DAILY INTEREST FACTOR 1/1/82 THRU 12131182 20% .000548 1/1/83 THRU 12131/83 16% .000438 1/1184 THRU 12/31184 11% .000301 1/1185 THRU 12/31185 13% .000356 1/1186 THRU 12/31/86 10% .000274 1/1187 THRU 12/31187 9% .000247 1I1188THRU 12/31/91 11% .000301 1/1/92 THRU 12131/92 9% .000247 111193 THRU 12/31/94 7% .000192 1/1/95 THRU 12/31/98 9% .000247 111199 THRU 12131/99 7% .000192 111/00 THRU 12/31/00 8% .00021'9 ---Taxes that become delinquent on or before December 31, 19B1 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 = (B4lANCE OF TAX UNPAID) X(NUMBER OF DAYS DELlNQUEN1f) X (DAILY INTEREST FACTOR) ~,. ._"j: