The URL can be used to link to this page

Home My WebLink About98-03441 REVK.1~9 (9'9~)lnEVOOOK91 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '*' BUREAU OF COMPLIANCE DEPT.2B09oe6 HARRlSBURO. PA 1712B'()94G r.;: " ~'~~i:; ,~:~: ;,~,': -.':, " ..I. CERTIFIED COPY OF LIEN I q O~3 !l~',' t"\) No, 8- ,::N41 C ,"'....Q lr.~~1 (,- (': J e COU RT OF COMMON PLEAS OF CUMBERLAND COUNTY. PENNSYLVANIA (': I"l _'..)I'i .._,",. " . -"", , . .., , FACETS PURVEYORS OFi"FN' 'JWLRY 4410G CARLISLE PIKE r,,,,- j'\M:.l.r't CAMP HILL, PA 17011-4132 EIN: 25,1613632/000 Notice Dato: Juno 16, 1998 Notice Number: 143,382,798,061.1 lo!::l;l.,\q'iS pt'- p\\.G\\J<. tvls""",", S"'~ ,;-J,,~ \,..Il\l. ^",tM.. To Iho Prothonotary of said court: Pursuanl to tho laws of the Commonwea~h 01 Pennsylvania. there is herewjlh fransmilJed a certilied copy 01 a lien to be entered of record in your county_ ~q,00(Xl C..u.,u, "85c::!5--1 ~:J\ LO~((P 19 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21516138 10,01,96 10,31,96 81.90 755,87 SALES 21516138 12,01,96 12,31,96 3,143.63 4,522,69 SALES 21516138 10,01,97 10,31,97 0,00 176.54 SALES 21516138 11,01,97 11,30,97 658,93 880,26 SALES 21516138 12,01,97 12,31,97 2,211.53 2.997,55 TOTAL: 6,095,99 9,332,91 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 06,26,98 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 againstlhe abovo named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, ' aller demand for payment thereof, remains unpaid, The amount of such unpaid TAX. INTEREST, ADDITIONS or PENALT!ES 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) June 16, 1998 DATE PART I ' TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS FACETS PURVEYORS OF FN JWLRY NOTICE OF TAX LIEN filed this dayof al m, LJEtj~WES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P,S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 01 the Tax Reform Code of 1971, 72 P,S, Seclion 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-0 of the Tax Reform Code 011971, 72 P.S. Section 8112,C, as amended, Liens for Liquid Fuels Tax arise under Section 13 of tile Liquid Fuels Tax Act, 72 P.S. Section 2611,M, as amended, Liens for Fuel Use Tax arise under Section 1301 the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for 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, 225 Section 1 el. seq" 72 PA. C,S,A, Seclion 1701 el. seq, (For decendanls wilh dale of death prior to December 13, 1982, liens arise under the Inheritance and Es1ate Tax Act of 1961,72 P.S, Section 2485, 101 el. 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, Liens for MOlorbus Road Tax arise under Chapler 98 of PA Vehicle Code, (75 PA C.S, 9815), ~IE~..B.IAXES. PENAL TIEliHP-lliIEBfSJ GENERAL INFORMATION: .Q.Qrporation Tax Uem provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, wil.h..no further noticft.. 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. ~nce Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax ErT)pjQver Withholdin9 Tax. Realty Transfer T~ amL.!J.M~ax.J.ku,tlQ Fuels Tax. Fuel Use Ta~r Carriers Road Tax anq 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. I'LAGE.OUHEEILING...NOIIGE,E:ORM PLACE OF FiLING: The nolice of lien shall be filed: (a) In the case of Real Properly, in the office of the Prolhonotary of the county in which the property subjeclto the lien is siluated and (b) in the case 01 Personal Property, whether tangible or intangible, in the olliee of the Prothonotary of the counly in which the pl'oporty subjoct 10 lien is situated. AUIOMATIC_REYIV-Al...QEHOJICE.ANQffiLOllrrLOEHOIlGi: GEJIIEB!\L..B.ULE; According to the Fiscal Code, the Notice of Lien is automalically rovived and does not require refUing 01 the Notice by the Commonweahh, Any Notice 01 Lien filed by the Commonweallh shail 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 Ihe ",operty may be charged, EXCEPTION: The Commonweallh does not mainlain priority of tax liens over any existing mortgages or 'iens which are properly recorded atlhe time thai the tax lien is filed, SEE.; Act of December 12,1994, P.L. 1015, No, 138, RELEM!E,9E.L1E~ 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 aU interest and costs in respect thereof; or (2) the liabiiity has become iegally unenforceable, EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. S.e:rr~EMENT OF ACCQUNI The "Total" column (Coiumn 7) for each type of lax lisled on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed addnions 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 interes1 computation date, the payment must include the lien filing costs and accrued inleres1 from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interes1 is imposed at the following rates. C.S., F.F.. C.L., cm. - 6~~ PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., GR. C.A.. S.T. - so,. PER ANNUM IDUE DATE TO PAYMENT DATE) . B.L.. N.E.. G.P.. M.I, - SO'" PER ANNUM DUE DATE TO PAYMENT DATE) P.U.R.. -1~.. PER MONTH OR FRACTION (QUE DATE TO PAYMENT DATE) P.J.T.. E.M.T. .3/4 OF 1~.. PER MONTH OR FRACTION S. & U. - 314 OF 1~;. PER MONTH OR FRACTION R.T .T. - 6% PER ANNUM INH & EST. . 6% PER ANNUM l.F,T.. F,U,T. .10.... PER MONTH OR FRACTION M.C.A.T. ,1% PER MOOTH OR FRACTIOO O.F,T. ,18% PER ANNUM For all taxes that are originally due and payable on and after January 1,1982, the PA Department 01 Revenue will calculate daily interes1 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 F"ACTOR 111/82 THRU 12131/82 20% .000548 111183 THRU 12131/83 1~. ,000438 111184 THRU 12131184 11% .000301 1f1185THAU 12131/85 13'% .000356 1/1186 THRU 12131186 1~. .000274 111187 THRU 12131187 9% .000247 1I1188THRU 12131/81 11% .000301 111192THRU 12131/82 9".... .000247 lIT193THRU 12131/94 7% ,000192 - 111/95 THRU 12131/97 ~. ,000247 ---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 inlerest that changes each calendar year. ...Interest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELlNQUENl) X (DAILY INTEREST FACTOR)