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Home My WebLink About00-02792 ,-..;.~.- ~""= ~'M~' "~-~~~ ~ " ~--. '':>"''~~'"'' I REV-1327 CM (5-99) PC ',/ j i COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 28OB46 HARRISBURG PA 17128-0946 AUTHORITY TO REMOVE LIENS FILED IN ERROR '* ARE 07206 COMMONWEALTH OF PENNSYLVANIA DEPARTMEt'lT OF REVENUE I V COURT OF COMMON PLEAS OF OAK CRYSTAL INC. POBOX B MOUNT HOLLY SPRINGS,PA 17065-0239 CUMBERLAND PENNSYLVANIA. COUNTY, Docket Number 00-2792 Date Filed 5/4/00 Class of Tax EMT Account Number 94-3025572 Assessment Number 3,4 Q98,2Q99 TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in. the above action, acknowledges that the above captioned Lien/Judgement Note was filed in error and desires that it be removed from the records thereof. AND you, the Prothonotary of said Court, are hereby authorized and empowered, in the name and stead of the Plantiff, to remove said lien from the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for so doing, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 5TH day of MAY 2000. ROBERT A. JUDGE, SR. Secretary of Revenue 9~a.~ , DOROTHY A. TOTTON Director, Bureau of Compliance !~iK~' .~'~<!!iWimrnJ,~:J;.,~i!i,;w;,",:Qi",,';';j)j"',_"_f<'_""", """hiJ_w~'&.tIito.- ~'..' 5 & 'R:> , C K:t t-7/9 ~:}F q5 35~ ,. >- tn ;::: 0: Lr.. <: z ~ U'O en ::J<( "'2" 0-- OC5 :c OZ FF:r~. <::1"' "'" C:J~ .--t-.." Oc -7"'- DC:: en ::'--,"'G-? lLl(j" I ..JZ .:.J . ~- CX::'Z G:~~':: ~,--:j-uj J. ol\t:! !.::Qe:... }--- 4: :~ U,_ <::) ::l 0 0 (.) <( i > ~ >! ::!; Ul ~ W Z W ..J Z 0.. W >! :::l >- 0.. Z 11. 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REVK-159 (9-95) REVOOOK9 '-";" COMMONWEALTH OF PENNg?y.8~- 0< r 9;), c Ivl'/ DEPARTMENT OF REVENUE d BUREAU OF COMPUANC~ DEPT. 280946 HARRISBURG, PA 17128-0946 Jj;q DO "p>t:J ck.rFqssSd- R-#Qol15 7 OAK CRYSTAL INC PO BOX B MT HOLLY SPGS PA 17065-0239 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA (") 0 0 EIN: 94-3025572/000 C 0 "Tl Notice Date: April 30, 2000 "'0 i'J5 ::lI: :;;l Notice Number: 852-929-300-042-5 mfr' :t>o.~ ::n To the Prothonotary of said court:~~ua;to t~~ s of the Commonwealth of Pennsylvania, there~hir~witlTUtansn.iiti."a certified copy of a lien to be entered of record in:yg@oun~ ~2 ' 5>C ~ ~ Z -0 :>> =< (JI ~ 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERiOD PERIOD NUMBER DUE DUE BEGIN END EMPL 18982082 07-01-98 09-30-98 1 6,718,04 12,518.01 EMPL 18982082 10-01-98 .. 12-31-98 1 6,205.03 10,192,54 EMPL 18982082 04-01-99 06-30-99 1 7,150.14 11,137,64 TOTAL: 20,073.21 33,848.19 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 05-10-00 The undersigned; the Secre~ary 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, personal, or both, as the case may be. ~a...~ SECRETARYOFEVENUE (OR AUTHORIZED DELEGATE) April 30, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ti~ ~> ........'''nlli1llillli;iidnlllilJliJl*~I~~Mi~i~~~..;b..;~~~~w~<ij~i!l~~1~0!~.<~ COMMONWEALTH OF PENNSYLVANIA VS OAK CRYSTAL INC NOTICE OF TAX LIEN filed this day of at m, LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. liens for Personal Income Ta?( and Employer Withholding Tax aris,e 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 ot 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. Secticn 2611-M, as amended, Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.B. 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 ot 1982, Act of December 13, 1982, P.L. 1086, No, 225 Section 1 et. seq" 72 PA, C.SA Section 1701 et. seq, (For decendants with date of death prior to December 13, 1982, liens arise under the Inher~ance 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 ot March 4,1971, No, 2 as amended, 72 P.S, Section 7242, Liens tor Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C,S, 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are Hens 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 EmployerWrthholdin~Tax Rea~y Transfer Tax Sales and Use Tax Liquid Fuels Tax Fuel Use, Tax Motor 'Carriers Road Tax and Motorbus Tax liens are ,liens upon the franchises as well as real and personal 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 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. lI!". _" , ~.,,_, d ,.1, 0, -r:"'I"_' '" . ~ . '_~ ~',L~"~ . .~ - ^, ~ ,~-'" "&.'1Ili.jIUL~-..l-...," - . -~"' ,~ PLACE OFTHE FILING NOTICE.FORM PLACE OF FILING: The nofice of lien shali be tiled: (a) In the ease of Real Property, in the office of the :Prpthonouuy of the county ir:t whictphe property subject to the lien is situated ana (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 qF NOTICE AND PRIORrrYOF NOTICE GENERAL RULE: According, to the Fiscal Code, the Notice of Lien is automatically revived and do~~ not requj~e .refiling of ttle Notice by the Commonwea~h. Any ~otice qj Lien filed .by the Commonwea~h shall have priority to, and be paid in tuil, ~~fore any olher obligation, judgement, ciaim, lien, or estate is sati~ied from ~'subseq~ent judicial sale or liability with which the property may be charged, 'EXCEPTION: The Commonwealth does not maintain priority of tax liens 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. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may i~sue a certificate of rel~ase of any lien imposed With respect to any tax ,if: (1) th~ liab'llty is, satisfied, satisfaction consisting of payment of the amount :assess~d tog~therwith all interest and costs in respect thereof; or (2) Iheliability has become legally unenforceable, EXCEPTION: Interest on Corporation Taxes i~ computed atter a lien is paid. SElTLEMENT OF 'ACCOUNT The "Total" column (Column .7):for elich type of tax listed on this Notice of Lien comprises the balance of Tax lDue (Column 6) plus assessed addllionsand/or penalties, and ,assessed and accrued interest up to the interest computation date on the face of this riotice. If payment or settlement of acco~nt is made' atterthe interest computation date, the payment m'ust 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.!. - 6% PER,ANNUM (DUE DATE TO PAYMENT DATE) C.l., GR, CA, S.T. .6% RERANNUM (DUE DATE TO PAYMENT DATE) S.L, N.E., G.P., M.I. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER'MONTHOR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION s. a U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. -$% PER ANNUM INH & EST. .6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION O.F.T. -18'foPERANNUM 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 1/1182 THRU 12131182 20% .000548 111/83 THRU 12131/83 16% .000438 1/1184 THRU 12131/84 11% .000301 111/85 THRU 12131/85 13% .000356 1/1/8e THRU 12{31/8e 10%. .000274 111/87 THRU 12131/87 9% .000247 111188THRU12131/91 11% .000301 111192THRU 12131/92 9% .000247 1I1I93THRU12131194 7% .000192 1/1/95THRU12131198 9% .000247 111199 THRU 12131199 7% .000192 111/00 THRU 12131/00 8% .000219 --- 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 atter January 1, 1982 are subject to a variable interest that changes each calendar year. mlnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) , -"~ ,<