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Home My WebLink About00-03607 REVK-159 (9-95) REVoOOK9 , . .4;62CJO. :;;::;.~~ ~. COMMONWEALTH OF PENN~VA~7Cibi1 DEPARTMENT OF REVENUE 3_..__ . '", BUREAU OF COMPLIANCE DEPT. 280946 T!100' PA 17128-0946 C~# L)(PI~O g4t' Cf ~ Sl.J3 CERTIFIED COPY OF LIEN f-': Cf).FiI'I:I'~C -". ~ .../ i'v.l,. ilC "., ,i' "''''-,,-. ,rY\'n-Any ......' ., ::. I ','.._.".__..;:,.....1 K COURT OF COMMON PLEAS g~ JUN I 4 PN 2: 20 CUMBERLAND COUNTY, PENNSYLVANIA CUf\t12EnUJiQ COUN1Y PENNSYLVNIiIA CARLISLE SPORTS EMPORIUM INC 1101 LINDHAM CT APT 704 MECHANICSBURGPA 17055-5423 EIN, 25,1694369/000 Notice Date: June 6, 2000 Notice Number: 210-556-400-060-' 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. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT tD TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 18025205 04,01-99 06,30,99 . , 0.00 252.95 EMPL 18025205 07-01-99 09,30,99 , 0.03 444.84 TOTAL: 0.03 697.79 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 06-16-00 The undersigned, the Secretary of Revenue (or an. authorized delegC!.te) 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 at 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. ~ Q... ":::Z ~ t4M... SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) June 6, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ~li"'''''''' ".IIfit>n<"'~"""~."~ -~ '""""""""""'"'" COMMONWEALTH OF PENNSYLVANIA VS CARLISLE SPORTS EMPORIUM 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 $, Seetion 1404. as amended. Liens for 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 Reatty 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 Linder Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611,M, as amended. liens10r Fuel Use Tax arise under Section 13 oftha Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended, Liens tor 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 Assistance Fund Taxes and Fees arise under Section 242, Act of March 4,1971, No.2 as amended, 72 P.S. Section 7242. Uenslor Motorbus Road Tax arise under Chapter 98 of PA Vehicfe Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERALINFORMA nON: QQrQ.Qmtion Tax LiAns 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 Uen 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. PersonRllncome la,X EmDloyer. Withholdina Tax Realtv Transfer Tax Sales and Use Tax Liquid Fuels Tax Fuel. Use Tax. MotorCarriers Road Tax and MotorblJs Tax liens are, liens upon _the fr~nchises as well as rea_I 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 sh~1I not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The Jien has priority tram the date of entry of record. .' m -. ~ """01 __'" ., "~~ d._l~" ,.' - III", PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) in the case of Real Property, in the office of the Prothonotary of the county in whiph 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 county ~n 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 Uen is automatically revived and does not require refiling _ of the Notice by the Commonwealth. Any Notice of Uen filed by the Commonweafth shall have priority to, and be paid' in full, before any other obiigation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability w"h which the property may be charged. EXCEPTION: The Commonweatth 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 issue a certificate of release of any lien imposed with respect to any tax if: (1) the', liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Jnterest on Corporation Taxes is computed after a lien ;s paid. SETTLEMENT OF ACCOUNT The "Total" column (Coiumn 7) for each type of tax iisted on this Notice of Lien comprises the balance 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. 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 dete to and through the peyment 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 PAYMENT DATE) C.I., G.A., C.A., S.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) P.U.A.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.l.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"kPERANNUM INH & EST. - 6% PER ANNUM L.F.T., EU.T. - 1% PER MONTH OR FRACTION M.O.R.T. -1% PER MONTH OR FRACTION OFT. -18% PER ANNUM i I l !i I I I ~ For all taxes that are originally due and peyable 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: DELINQU8IIT DATE INTEREST RATE DAILY INTEREST FACTOR 111/82 THRU 12/31/82 20% .000548 1/1183THRU 12/31/83 16"k .000438 111/84 THRU 12f31184 11% .000301 1/1185 THRU 12/31185 13% .000356 1/1186THRU 12/31186 10"10 .000274 1/1187THRU 12/31/87 9% .000247 1/1188THRU 12131191 11% .000301 1/1/92THRU 12131192 9% .000247 111/93 THRU 12/31194 7% .000192 1/1195 THRU 12131198 9% .000247 1/1/99 THRU 12/31199 7% .000192 111100 THRU 12/31/00 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 after -January 1, 1982 are subject to a variable interest that changes each calendar year. --Interest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) < " -~~ L_ -' """"~^-- I U Iil.M:i;- REVK-300 (10-00) REVOOK10 *' BUREAU OF COMPUANCE DEPT. 280946 HARRISBURG, PA 17128-0946 AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CARLISLE SPORTS EMPORIUM INC 1101 LINDHAM CT APT 704 MECHANICSBURG PA 17055-5423 DOCKET NUMBER: 00-3607 DATE FILED: June 14,2000 EIN: 25-1694369/000 NOTICE NUMBER: 329-549-201-010-4 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note should be removed from the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 04 day of January, 2001. if~ ~ ~-Q"~ Larry P. Williams Acting Secretary of Revenue ~a... ~ Dorothy A. Totton Director, Bureau of Compliance' J1.~!t~"''''''''''''''~~-~~ll!if.l!:':'~JO~~Iit~~i;ir &a."- ::J .:J - o 0- LL<I: oZ CI)<I: <(> W--' --,>- c..(f) Z ZZ oW ::;;;:c.. ::;;;: . or: OZ LL=> 00 1--0 a:0 =>Z 0<1: ocr' WW I III 1--::;;;: Z=> -0 .f "" ""'_~ ."""'., ., ~ _ ~ o o N ::;;;: a: W I-- ei z G} >- ,-.'" , . .~.:::: '.,-:-? ,~I:;;O .~..., :'7;; :itJ ~-:) o t:;.. <I: Z <I: >w --'=> >-z Cl)w z> Zw Wa: c.. LLLL 00 >' II-- I--Z --,W <1:::;;;: WI-- :s;a: Z<I: ofu ::;;;:0 ::;;;: o o -~ " ,~ "" " - , ~ " o Z ::;;;: => a: o c.. ::;;;: W CI) I-- a: o c.. (f) W --' CI) :J a: <I: o j ~ B ~ Cn ~ "".,'" ~ ''';'''''-~~ >- LL CI) !ic CI) o I-- ~ a: o :I: I-- => <( ..~ ,_ ~ " 'T ~,~. b-'ilE' .-. _a ~-lIk"i Ii Ii II I I ....c 0:5 S3 ."... 8~ \1> ~ \:\, ~~ ~~ ~