HomeMy WebLinkAbout98-00590
No.
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Civil Term
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Court of Common Pleas
Cumbo Co.
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REVK'I!III'''IlREVOOOK'1
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU O~ COMPLIANCE
DEPT :lIO""
HARRISBURG. PA 11121.0""
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
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CLEkNERS
CHAMPION INDUSTRIAL
6360 BRANDY LN
HECHANICSBURG, PA 17055-2832
EIN' 25,1608981/000
NOllc.Dal.: JanualY 26,1998
NOIIC. Numb.r: 401.486,498.012,1
To the Prothonotary of said court: Pursuant 10 Ihe lawl 01 Ihe
Commonwealth of Pennsylvania. there IS hereWith lransmlued a cerllfied
copy 01 a lien to be enlered of record in your county.
c..'-Lotl 'lSa3tDl-/ ~ q ,cO p:! ~\.(
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1 2 3 4 5 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE -
BEGIN END l
SALES 21530343 10,01.91 12.31.91 1,925.40 3.616.47
SALES 21530343 01.01.92 03.31.92 2.820,00 5,402,95
SALES 21530343 10,01.92 12.31.92 3.762,31 6.962,95
TOTAL: 8.507,71 15.982,37
FILING FEE(S): 9,00
INTEREST COMPUTATION DATE: 02,05.98
The undersigned, the Secretary 01 Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies thls to be a true and couect
copy 01 a li.n a9ainsllh. above nam.d laxpay.r for unpaid TAX,INTEREST, ADDITIONS or PENALTIES Ih.r.in du.lrom such laxpay.r and which,
ah.r demand for paymenllh.reof, remains unpaid. Th. amount 01 such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is alien in favor of the
Commonwealth 01 Ponnsvlvania upon the taxpayer's property. real, personal, or both, as the case may be.
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
JanualY 26, 1998
DATE
PART 1 . TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
CHAMPION INDUSTRIAL CLEANERS L TO
NOTICE OFTAXLIEN
f,led Ihis
dayol
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LIENS FOR TAXES
Liens for Corporalion Taxes arise under Seclion 1401 of the Fiscal COds, 72
P,S. Seclion 1404, as amended,
Liens for Personal Income Tax and Emplover Withholding Tax arise under
Seclion 345 of Ihe TAX Reform Code 01 1971, 72 P,S. Seclion 7345, as
amended.
Liens lor Really Transfer Tax arise under Section 1112.C ollhe Tax Relorm
Code of 1971,72 P,S. Section 8112.C, as amended.
Liens lor Liquid Fuels Tax arise under Seclion 1301 the Liquid Fuels Tax Act,
72 P.S. Seciion 2611.M, as amended.
Liens for Fuel Use Tax arise under Section 13 of the Fuel Use TaxAcl, 72 P,S.
Section 2614.13, as amended.
Liens lor Molor Carriers Road Tax arise under Chapler 96 of the PA Vehicle
Code, (75 PA. C.S. 9615).
Liens for Inheritance Tax and Estate Tax arise under the Inheritance and
ESlale Tax Act of 1982, Act of December 13. 1982, P.L. 1086, No, 225Seclion
1 et. seq" 72 PA, C.S.A. Section 1701 et. seq, (For decendanls wilh dale 01
death prior to December 13, 1982. liens arise under the Inheritance and Estate
TaxAcl 011961, 72 P.S. Seclion 2485.101 et. seq,).
liens for State, or Stale and local Sales, Use and Holel Occupancy Tax and
Public Transportation Assistance Fund Taxes and Fees arise under Section
242, Act 01 March 4, 1971, No.2 as amended. 72 P 5, Section 7242,
Liens lor Motorbus Road Tax arise under Chapler 98 01 PA Vehicle Code, (75
PA C,S. 9815).
WENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Corooration Tax Liens provided under the Fiscal Code arise althe time 01
seurement (assessmenl) and are liens upon the franchises and property, bolh
real and personal, with no IUr1her notice The filing 01 a Notice 01 Lien with a
county Prothonotary is not a requisite. and the lien remains in full force and
validity without tiling of revival until paid.
Inheritance Tax Liens are liens on real estals which continue unliltax is paid.
PorMnallncome Tax EmDrOyer Wilhholdina Tax Realty Transfer Tax Sales
l\nd Use Tax liouid Fuers Tax Fuel Use Tax Motor Carriers Road Tax and
Motorbus Tax liens are liens upon the Iranchises as well as real and personal
proporly 01 taxpayers, but only aller they have been entered and docketed of
record by the Prothonotary of the county where such property is situated and
shall nol atlach to stock 01 goods, wares, or merchandise regularly used in lhe
ordinary course of businoss at the taxpayer. The lien has prloflty ham the date
of entry of record.
P.LACE_OHHIUILING_NOJICE.EORM
Pl,ACE OF FiliNG, The nolice 01 lien shall be hied: (alln the case 01 Real
P'ooolty. in lh, ollice olIn, Prolhonol.ry olth. county In which tho prop,'~Y
suoject!o tho. en IS Sllualld and (b) in tho call 01 POrlonal Property, wh,lr..
tangible or intangible, In the ollice 01 the Prolhonotary ollho counly In whlcn
the proporty subjoct to lion II sItuated.
AUIOMATlCJ3E'lIVJ\lO.E.NOJICE-^NDJ~BIO.RID'_OEJiOJJCE
GEJoIEBllLRULE; According 10 Ihe Fiscal Code, Ihe NOllce, 01 Lltn 's
automallcally reVIVed and does not requite rollllng 01 the Nollce by tr,
Commonweallh, Any Nohce 01 Lien hied by the Commonweallh shall hay,
priOrity 10, and be paid in lull, boloro any olher obltgallon, judgement, claim.
litn, or estate is sallsltod Itom a subsequent judiCial sale or liablhty WIth which
Ihe properly may be charged, EXCEE.liOtl; The Commonweallh does rc'
maintain prlorily 01 lax lienl ovor any "USMg mortgages or liens which are
properly recolded allhe lime thallhe lax hen 'sliled. SEE; Act 01 December
12,1994,PL. 1015,No. 138,
BELEASEJlELIEN
Subjecllo such regulation as the Socrelary or his delegate may prescribe, the
Secretary or his delegate may issue a c,;urlificalo olloleasll of Any li,n impused
With respect to any lax if: (I) lho liability is satisfied. satisfaction consisllng of
paymont of the amounl assessed together with all inlerest and costs in respect
Ihereof; 01 (2)lhe liability has become 'egally unenlorceable. El<CEPTION:
Interest on Corporation Taxes is computed after a lien is paid.
SElTLEMENT OF ACCOUNT
The "Tolal- column (Column 7) for each type 01 lax listed on this NOlice of lien
comprises the balance 01 Tax Due (Column 6) plus assessed additions andlor
penalties. and assessed and accrued interest up to the inlerest compulalio"
date on the lace of this nOlice.
I! payment or settlement 01 account is made aller the interest computation dale.
tho payment must include the lien tiling costs and accrued interost horn lhe
interest computallon dale to and through the p.1~'ment dale.
For any delinquentlaxes due on or bofore December 31. 1981, interest is
imposed al the following rates.
C S, F F.. C L.. C N I . .--. PER ANNUM IOUE DATE TO PAYMENT CATE)
C I, Q R, CA. 5 T . ee.. PER ~UM DUE OATE TO PAYMENT DATE)
B L., N E. 0 P . MI. ef!. PER AN-lUM DUE DATE TO PAYMENT DATE)
PUR . Ie. PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE1
PIT. EM T . 3'4 OF I~ PER MONTH OR FRACTION
S. & U .314 OF 1~ PER MONTH OR FRACTION
RTT .e~PERANNUM
lNH & EST . e~ PER ANNUM
L FT. F.U T. . 1~ PER MONTH OR FRACTION
M C F\ T . 1'- PEA MONTH OR FRACTION
OFT .1r..PERANNUM
For alllaxes that are originally due and payable on and aller January 1. 1982
the PA Depanment 01 Revenue Will calculate daily inlefOst on aUlax
deliciencies using an annual interest rate that will vary ham calendar year.
Inlerest is calculated on a daily basis allhe following rates:
DEL1NaUENT DATE INTEREST RATE DAllV INTEREST FACTOR
111182 THRU 12/31/82 20-.. .ooo~.
111113 THRU 12/311.3 le~ 000431
111/U THRU 12131114 II.,. 000301
1/'"~ THRU 1213111~ I:r.. OOO35e
1/IIIe TI-lRU 12131188 10'l. 000274
111117 THRU 12/31117 t'".. 000247
III/II THRU 12131111 11'- 000301
111/92 THRU 12/311112 " .0002H
IIlll13 THRU 1V311t4 7". 0001112
111I9~ THRU 1V31197 .,. ooo2H
...Taxes thaI become delinquent on or belore December 31, 1981 will rema,n
a constant interest rale unlilthe delinquent balance is paid olf.
...Taxes that become delinquent on or alter 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
DELINQUENT) X (DAIL V INTEREST FACTOR)
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