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Home My WebLink About98-04239 .~. REVK.t~t ('HI~)IREVOOOKtJ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE . BlJREAU Of COMPLIANCE DEPT.2.QNe HARRISBURG, PA t7128-(ls..e No, Cf8. I-\:Y:")<:i ~Lu.;J) ,tI)C'f'\ CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CACTUS JACKS INC 3721 MARKET ST CAMP HILL, PA 17011-4326 EIN: 25,1621447/000 Nolice Dale: July 6, 1998 Nolice Number: B 11.795.198,070.1 To the Prothonotary of said court: Pursuant 10 the laws of tho Commonweatth of Pennsylvania, there is hei9wilh transmitlod a certified copy 01 a lien to be entered of record in your county. ,1ICi',OD ,C\ Cu.1:\ 85Q,-\to Il-llurlD05 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUM8ER DUE DUE BEGIN END SALES 22290295 03-01-97 03-31-97 0.00 697.62 SALES 22290295 04,01-97 04-30.97 0.00 702.38 SALES 22290295 05.01-97 05-31-97 0.00 734.32 SALES 22290295 06-01-97 06-30-97 0.00 760.89 SALES 22290295 07.01-97 07-31-97 0.00 672,57 SALES 22290295 08,01-97 OB-31,97 0.00 507.42 TOTAL: 0.00 4,075.20 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07.16.98 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 against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such laxpayer and which, afler demand for payment thereof, remains unpaid. The amount 01 such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of Ihe Commonweahh of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~CL.~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) July6,1998 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS CACTUS JACKS INC NOTICE OF TAX LIEN filedlhls day 01 ., m. LIENSJ'J11UAX"-S 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 ollhe Tax Relorm Code of 1971, 72 P.S. Secllon 7345, as amended. Uens for Realty Transier Tax arise under Seclion 1112.C 01 the Tax Relorm Code of 1971, 72 P.S. Seclion 8112,C, as amended. Liens for Liquid Fuels Tax arise under Seclion 13 of the Liquid Fuels Tax Acl, 72 P.S. Section 2611.M, as amended. Uens for Fuel Use Tax arise under Seclion 13 ollhe Fuel Use Tax Acl, 72 P.S. 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 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 decendanls wilh 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 Stale, 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. Seclion 7242. Uens for Motorbus Road Tax arise under Chapler 98 01 PA Vehicle Code, (75 PA C.S. 9815). UEl!IS.EQR TAXES. PENALItESANOJNIEBill GENERAL INFORMATION: Corporation Tax U!IDS provided under the Fiscal Code arise at the lime of settlement (assessment) and are liens upon the Iranchises and property, both real and personal, with no furtheUl9.Me... 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. ~Income Tax. Employer Withhoiding T~o..Silli>.l! and Use Tax Liauid Fuels Tax. Fuel Use Tax. Motor Carriers RoR.(fJ.aund Motorbus T~ liens are liens upon the franchises as well as real and personal property of taxpayers, bUI oniy afler they have been entered and dockeled 01 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. P-LACE_OE-THE,FILINGNOJIC"-f.ORM PLACE OF FILING: The nolice of iien shali be filed: (aj In the case of Real Properly, in Ihe ollice of the Prothonotary of the county in which tho property subject to tho lion is situatod and (b) in tho case 01 Porsonal Proporly, whothor langible or inlangible, in the 011 ice 01 the Prothonolary ollhe counly in which Iho property subjeclto lion is situatod. All"LQMATIClI"-VJVALQENOnCE_ANQffiIO!l[['l.OENQIlCE GENEMLRU.LE: According to Ihe Fiscal Code, lhe Notice of Lien Is automatically revived and does not require rofiling of lho Notice by the Commonweahh. Any Notice of Lien filed by Ihe Commonweelth shali have priority to, and be paid in tull, belore any olher obligaHon, judgement, claim, lion, or estate is satisfied horn a subsequent judicial sale or liability with which the property may be charged. EXCErnON: The Commonweallh does not maintain priority 01 tax liens over any existing mortgages or liens which are properly recorded at tho limo that the lax lion is filed. see; Act of December 12, 1994, P.L. 1015, No. 138. REi.EASE-OELIEN Subject to such regulalion as the Secrelary or his deleg&te may prescribe, the Secretary or his delegale may issue a certHicate 01 release of any lien imposed wilh respect 10 any lax if: (1) the liability Is salisfied, salisfaction consisting of payment of the amount assessed together with all interest and costs In respect thereof; or (2) the liability has become legaily unenforceable. EXCEPTION: Inlerest on Corporation Taxes is computed afler a Uen is paid. SE-TIL~_CJ)JlJfi The "Tolal" column (Column 7) for each type of tax listed on this Nolice 01 Lien comprises the baiance 01 Tax Due (Coiumn 6) pius assessed add~ions andlor penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or settlement 01 account is made after the interest computation date, the payment must 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. o.s" F.F.. C.L, C.N.!. -6~., PER ANNUM (DUE DATE TO PAVMENT DATEI C.I.. G.R., CA. S,T. - 6"l.. PER ANNUM (DUE DATE TO PAVMENT DATE B.L.. N.E.. G.P" M.I. . 6~.. PER ANNUM (DUE DATE TO PAYMENT DATE P.U.R.. -1'. PER MONTH OR FRACTION (DUE DATE TO PAVMENT DATE) P.t.T.. E.M.T. - 314 OF 1~ PEH MONTH OR FRACTION S. a u. .314 OF 1'1. PER MONTH OR FRACTION R.T.T. _ 6"l. PER ANNUM INH a EST. _ 6.% PER ANNUM LET., F.U.T. '1~ PER MONTH OR FRACTroo M,O.R.T. -1'1. PER MONTH OR FRACTIOO O.F.T. _ 18"';' PER ANNUM For all taxes thai are originally due and payable on and after January I, 19821 the PA Department of Revenue will calculate daily interest on allta>: 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 OAIL V INTEREST FACTOR 111/82 THAU 121'J1fB2 20% .000548 111183THAU 12l'J1fB3 16% .000438 111184 THAU 121'31/84 11% .000301 1I1185THRU 12l'JlfB5 13% .000356 1/1186 THAU 12131fB6 10'1. .000274 1/1187 THRU l2l'JlfB7 9% .000247 111/88 THRU 12131191 11'1. .000301 111192 THAU 121'J1192 ~. .000247 111193THRU 12131/94 1"... ,000192 111/95 THAU 12131/97 9'1. .000247 .--Taxes that become delinquent on or belore 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 OF TAX UNPAID) X(NUMBER OF DAYS DELlNQUENn X (DAILY INTEREST FACTOR)