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Home My WebLink About98-04247 REVK.159 (9-9,5)IREVOOOK91 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE * BUREAU OF COMPLIANCE DEPT.2B0llo4l1 HARRISBURG. PA 17128-0946 No, q~~ ~'d4-1 Cw:J)T~rl " CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MAGARO,RICCI S 2213 OLD GETTYSBURG RD CAMP HILL, PA 17011 EIN: 25.1666047/000 Nolice Da10, Juno 30, 1998 Nolico Number: 788.078.098.062.5 To the Prothonotary of said court: Pursuant 10 tho laws 01 the Commonwea~h of Pennsylvania, Ihere is herewith transmitted a certified copy of a lien to be entered of record in your county. -1\ q,co :d cJ,n\ 8SQ80 hI LoqDlt.j 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21530594 07.01.97 07.31.97 1,273.83 1,732.44 SALES 21530594 08.01.97 08.31.97 1,325.42 1,725.54 SALES 21530594 09.01.97 09.30.97 1,324,96 1,978.10 SALES 21530594 10.01.97 10.31.97 13,56 88,57 SALES 21530594 11.01.97 11.30.97 1,361.72 1,837,49 SALES 21530594 12.01.97 12.31.97 1,368.57 1,768.50 TOTAL: 6,668,06 9,130.64 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07.10.98 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy ot a lien against the above named taxpayor for unpaid TAX, INTEREST, ADDITIONS or PENALTIES theroln due from such taxpayer and which, afler demand lor paymontthereol, remains unpaid, The amount of such unpaid TAX, iNTEREST, ADDITIONS or PENAL TiES is a lien in favor of the Commonwea~h of Pennsylvania upon the taxpayer's property, real, personal, or both, as th9 case may be. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) June 30, 1998 DATE PART I . TOBE RETAINED BY RECORDiNG OFFICE COMMONWEALTH OF PENNSYLVANIA VS MAGARO,AICCI S NOTICE OF TAX LIEN filedlhis dayof al m, LlEl!IS FOA T AXEl; 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 of Ihe Tax Reform Code 01 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112.C of the Tax Reform Code of 1971, 72 P,S. Seclion 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. Uens for Fuel Use Tax arise under Section 13 of Ihe Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended, Liens for Motor Carriers Road Tax arise under Chapter 96 01 the PA Vehicle . Code, (75 PA, C,S, 9615), Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estal. Tax Acl of 1982, Acl of December 13, 1982, P,L. 1086, No, 225 Seclion 1 el. seq" 72 PA, C,S,A. Section 1701 el. seq, (For decendanls wllh dale of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485. 101 el. seq.). Liens for State, or Stale and Local Sales, Use and Hotel Occupancy Tax and . Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Acl of March 4, 1971, No.2 as amended, 72 P,S. Section 7242, Uens for MOlorbus Aoad Tax arise under Chapter S8 of PA Vehicle Code, (76 PA C,S, 9815). LIENS FOA TAXES, PIiliAl.Il~lill:IIEBrn GENERAL INFORMATION: Corporation TaX...Lie11S 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 valldily wllhout filing of revival until paid, , Inheritance Tax Liens are liens on real estate which continue unliltax is paid. Personal Income Tax. Employer Withholdina Tax. Realtv Trans~r Tax Sales and Use Tax. Liauid Fuels Tax Fuel Use Tax Motor Carrier~ oad Tax and M21ar.bu.s..IM liens are liens upon the franchis'es as well as real and personal , property of laxpayers, bul oniy atter Ihey have been enlered and dockeled of record by the Prothonotary of the county where such property is situated and shall not aUach 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 enlry of record, ~LACE..QE.THE.EILINQ.NOIICE.EORM PLACE OF FILING, Tho nollce of lion shail be liIed, (n) In Iho case of Aeal Proporly, In Ihe ottlce of tho Prolhonolary of the county In which tho properly sul~ecllo Iho lien Is siluolod and (b) in the case of Personal Properly, wholher Inngible or inlangible, in the ollico 01 the Prothonotnry altho counly in which the proporly sUbjeclto lien is situated. AUIOMAIIC.BEYI'lAL.QENo.nCE.AND_~BlQRrr.Y_QE.NO.IlC.E .GEl'IERIIL..RULE; Accordins 10 Iho Flscai Code, the Notice of Lien Is automalically revived and does not require raWing 01 lhe Notice by the Commonweahh, Any Notice of Lien liled by the Commonweailh shail have priorily 10. and be paid in full, belore any other obligation, judgement, claim, lien, or ostate is satisfied trom a subsequent judicial salo or liability with which Ihe property may bo charged, E):(,CEP.IlQN; The Commonwealth does nol maintain priority 01 tax liens over any existing mortgagos or liens which are properly recorded at the time that fhe lax lien is filed, Sf!;; Act of December 12,1994, P,L. 1015, No, 138, B.ELEAS..E...QE.J.11ili Subject to such regulation as the Secrotary or his delegate may prescribe, the Secretary or his delegale may issue a certificate of release 01 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 Ihereof; or (2) Ihe Iiabillly has become legally unenforceable, EXCEPTION' Interest on Corporation Taxes Is computed after a lien is paid. , , S,E.TIl.EMEtITQEACCQUNI The "Tolai" coiumn (Column 7) for each Iype of lax Ilsled on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed add~ions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this nolice. 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 date to and through the payment dale. For any delinquent taxes due on or before December 31, 1981, interest is imposed althe following rates. C.S" F.F" C1., CN.!. . 6~ PER ANNUM IOUE DATE TO PAYMENT DATE) C.I., a.R., C.A., S.T. - ~o PER ANNUM DUE DATE TO PAYMENT DATE) 91.. N.E.. G.P" M.1. .~. PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. .10,. PER MONTH OR FRACTION (DUe DATE TO PAYMENT DATE) PH., E.M,T. .314 OF 1% PER MONTH OR FRACTION S. & U, .314 OF 1% PER MONTH OR FRACTION R.T,T. . 6% PER ANNUM fNH & EST. .6% PER ANNUM L.F.T" F.U.T. .1% PER MONTH OR FRACTION M.CRT. . 1% PER MONTH OR FRACTION a.F.T, -111% PER ANNUM For all taxes that are originally due and payable on and after January 1. 1982, the PA Department 01 Aevenue wlil caiculale daily Inlerest 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 111/82THAU 12/31/82 20% .000548 1I118:JTHRU 12/31/83 16'% .000438 111184 THRU 12/31/84 11% .000301 111185THRU 12/31/85 1~. .000356 111186THRU 12/311'86 10% .000274 1/1187 THAU 12/31/87 9% .000247 1/1188 THRU 12/31/91 11~.. .000301 111192 THRU 12/31/92 go,. .000247 11119:JTHAU 12/31/94 7% .000192 1/1195 THAU 12/31/97 go,. .000247 ...Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ou Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar yaar. ...lnterest is calculated as follows: INTEAEST = (BALANCE OF TAX UNPAID) X(NUMBEA OF DAYS DELINQUENl] X (DAILY INTEAEST FACTOR)