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Home My WebLink About98-04243 .1 ~t f,r BUREAU OF COMPLIANCE \ OEPT, 210(lr.tS , It 1'1.0. HARRISBURG. PA 11'"-0''' I" If q'a. L\-~ 4-3 Cu..~C)I('M\ ! CERTIFIED COpy OF LIEN REI,fK.t5D (1l.1I5JfREVOOOKlll COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE . " COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA BOOK OF THE MONTH cLUaINC 1225 S MARKET ST MECHANICSBURG, PA 17055-4728 EIN: 13.29127731000 NOlice Dale: July 6, 1998 Nolice Number: 811-467.898.070,1 To Ihe Prothonolary 01 said court: Pursuant to lhe laws 01 Ihe Commonwealth of Pennsylvania, there is herewith transmffled a cortified copy 01 a lien to be entered 01 record in your county. ~q,00 <:I.Llt 8E:A'iu, R.~I LPCJooq 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUM8ER DUE DUE BEGIN END SALES 99152717 06,01-97 06-30.97 826.56 17,580.04 TOTAL: 826.56 17,580.04 FlUNG 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 copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in Commonweahh of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ' c ~a...,=,~~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) July 6, 1098 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS BOOK OF THE MONTH CLUB INC NOTICE OF TAX LIEN filedlhis dayol al m. LIENS FOR TAX~ Liens for Corporation Taxes ariso under Section 1401 of the Fiscal Code, 72 P.S. Sec1ion 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Sec1ion 345 of Ihe Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Uens lor Realty Transier Tax arise under Section 1112-C 01 the Tax Relorm Code of 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. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 13 01 the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor 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 Estate Tax Act of 19B2, Acl of December 13, 1982, P.L. 1086, No. 225 Seclion 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 TaxActol1961, 72 P.S. Section 2485. 101 et.seq.). liens for Slate, 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 Motorbus Road Tax arise under Chapter 98 of PA Vehicie Code, (75 PA C.S. 9815). LIENS FOR T AXES. PENALTIES ANQJ!ID:Jl];ST GENERAL INFORMATION: Co roo ration Tax Liens 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 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 Liensare liens on real estate which continue until tax is paid. Personal Income T~x. Emplover ~~hh~~~in~ ;a~oR:a~~ ~.'~~s~r ~a~~~al~s and Use Tax. Llould Fuels Tax F I a. t r r Ie oa a d MotorbusTax liens are liens upon the franchises as well as real and personal property ollaxpayers, but only after they have been entered and docketed 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 01 the taxpayer. The lien has priority from the date of entry of record. ~LACE_OE.THUILrNa NOJICEF..ORM PLACE OF FILING: The nolice 01 lien shall bo Wed: (a) In Ihe case of Real Property, in tho ofhce ollhe Prolhonolary of tho counly in which Iho property sUbjecl to Iho hen is silualod nnd (b) In the case ot PorsoMI Property, whelhor langible or intangible, in Iho office of Ihe Prothonotary 01 Ihe counly in which Ihe property .ubjoct 10 lien is silualed. ~UIOMAIlr,:.1lEnVlII...OE.NOJ'lr,:E.AND.J>JlIOBIIY..OENQIlC..E ~~EBALBJJL.E; According to Ihe Fiscal COdo, the Notice of Lien Is automatically revived and does not require roliling of the Notice by the Commonweallh. Any NOliee 01 Lion liled by the Commonwealth shall have priority to, and be paid in tull, belore any other obligalion, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. IilWeeILO.N; The CommonlVealth does not maintain priority of tax liens over any existing mortgages or liens which aro properiy recorded at the time Ihatthe tax lien is fiied. SEE; Act 01 December 12,1994, P.L. 1015, No. 138. HELEIlSE..OElJ~ Subject to such regulation as lhe Secretary or his delegate may prescribe, the Secratary or his delegate may issue a certificate of release of any lien imposed wilh respect to any tax if: (I) Ihe liabilily is satislied. satisiaction consisting 01 payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceabie. EXCEPTiOIll; Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Coiumn 7) for each type of tax listed on this Notice 01 Lien comprises the balance of Tax Due (Column 6) plus 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 of account is made after the interest computation date, the payment must include the lien filing costs and accruod interest from tho 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. CN.!. - ~~ PER ANNUM (DUE DATE TO PAYMENT DATE) c.l., G.R.. CA, S.T. .~. PER ANNUM (DUE DATE TO PAYMENT DATE) S.L.. N.E.. G.P., M.1. -~.. PER At-JNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTlOO (DUE DATE TO PAYMENT DATE) P.l.T.. E.M.T. - 314 OF 1~ PER MONTH OR FRACTION S. & U. - 3/4 OF 1'1. PER MONTH OR FRACTION R.T.T. -~. PER ANNUM INH & EST. _ eo", PER ANNUM LF.T.. F.U.T. -1% PER MOOTH OR FRACTION M.C.A.T. -1'1.. PER MONTH OR FRACTION O.F.T. -18% PER ANNUM For all taxes that are ori9inally duo and payable on and afler 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 l11/El2 THRU 12fJl182 20'l. .000548 111183 THRU 12f31183 16"l. .000438 1/1184 THRU 12/31184 11% .000301 1111tlS THRU 12/31/85 13% .0003S6 1/1186 THRU 12/31/86 10% .000274 l111tl7THRU 12/31/87 9% .000247 111188THRU 12131191 11'1. .000301 1/1192 THAU 12/31192 ~.. ,000247 111193 THAU 12131/94 7"", .000192 1/1195 THRU 12/31/97 ~. .000247 --Taxes that become delinquent on or before December 31, 1981will 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 DELINQUENT) X (DAILY INTEREST FACTOR) .',.'.....~:~;:.::::t:;;:;' <l: :2 u. ~ ...J <l: 0 >- :2 en en <l: z ~ w z w W ...J ::l >- ...J C. :2! >- Z U. 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