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Home My WebLink About98-04254 REVK.1!111 (ll-llS)IREVOOOKlll COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE DEPT. 280946 HARRlSBURQ, PA 17128-()9..e No. (' -~ , CERTIFIED COpy OF LIEN q't?- ~5t{ CU-L..Q Turn ., rI', - J., HAPPY TAILS INC 3300 HARTZDALE DR CAMP HILL, PA 17011-7236 ,.., . Co:"~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA C'~.. EIN: 25.16652771000 Nolice Date: June 30, 1996 Notice Number: 788.206.498.062.5 To the Prothonolary 01 said coun; Pursuant to 100 laws o( lhe Commonweafth of Pennsylvania, there is herewith transmitted a certifiod copy of a lien 10 be entered ot record in your county. ,il q ,00 Oc\ C\..l\\ '8'5%'0 p,~ l2qO,x';). 1 2 3 4 6 6 7 TAX TYPE ACCOUNT 10 TAX TAX EV ENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21529895 03.01.97 03.31.97 490.86 784.85 SALES 21529895 04.01.97 04.30.97 529.11 839.23 SALES 21529895 05.01-97 05.31.97 515.13 782.33 SALES 21529895 09.01.96 09-30.96 553.01 884.81 TOTAL: 2,088.11 3,291.22 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07-10.98 The undersigned, the Secretary 01 Revenue (or an aulhorized delegate) of Ihe Commonweallh of Pennsylvania, certifies this 10 be a Irue and co"eL1 copy of a lien againstlhe above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENAL TIES Iherein due ham such taxpayer and which, after demand for paymenl1hereol, remains unpaid. The amounl of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of Ihe Commonweafth of Pennsylvania upon the taxpayer's property, rear, personal, or both, as Ihe case may be. ~a... ':2~~ SI:CRETARYOF EVENUE (OR AUTHORIZED DELEGATE) June 30, 1998 DATE PART 1 . TO BE RETAINED BY RECORDiNG OFFiCE COMMONWEALTH OF PENNSYLVANIA VS HAPPY TAILS INC NOTICE OF TAX LIEN filedlhis day of at m. J.l.Em FOR TAXES Liens for Corporation Taxes arise under Section 1401 01 the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 of 1he Tax Relorm Code 01 1971, 72 P.S. Seclion 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.S. Section 8112.C, as amended. Liens for Liquid Fueis Tax arise under Seclion 13 of Ihe Liquid Fuels Tax Acl, 72 P.S. Section 2611.M, as amended. Liens for FUel Use Tax arise under Seclion 13 of Ihe Fuei Use Tax Act, 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 rnheritance Tax and Estate Tax arise under the Inheritance and Estale 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 el. seq. (For decendants 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 Slate,Dr Stale and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242,AcI of March 4,1971, No.2 as amended, 72 P.S. Section 7242. Liens for MOlorbus Road Tax arise under Chapter 98 of PA Vehiole Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscar 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 validily wilhoul filing of revival until paid. rnheritanceTax Liens are liens on real estate which continue until tax is paid, Personal Income Tax !;molover Withholdina Ta~v Transfer T~ and Use Tax. Liquid Fuels Tax, Fuel Us; ia~, arriers Road Tax and ~Hens are liens upon the franchises as well as rear and personal property of laxpayers, but only after they have been entered and dockeled of record by the Prolhonolary of the counly where such property is situated and shall not attach to slack 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_QEltlUJLINQN.o.ncrrOBM PLACE OF FlUNG: The nolice 01 lien shall be liled: (a) In the case 01 Real Property, in 1he office of Ih. Pro1honolary ollhe county in which the property subject to the lien is situeled and (b) in the case of Personal Propeny, whe1her tanoible or intangible, in 1he office of Ihe Prothono1ary ollhe county in which the properly subJecllo lien is situated. .wIQMAIJCJlE'lll'AkQEKQIlCE AND PRIORITY OF NOTIC!; !3ENERAL RU.LE; According to the Fiscal Code, Ihe Notice of Lien is aulomatically revived and does nol require refiling of the Notice by Ihe Commonweahh. Any Notice of Lien filed by Ihe Commonwealth shall 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 the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of lax liens oYer any existing mortgages or liens which are properly recorded at the lime Ihat the lax lien is filed. ~ Aolol December 12,1994, P.L. 1015, No. 138. BillASfJ)ElJftj Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certHicate of release of any lien imposed wi1h respecllo any tax if: (I) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenlorceabie. EXCEPTION' Interest on Corporation Taxes is computed after a lion is paid. ~I;MEN[9FACCOUNT The "Tolal" column (Column 7) for each type of lax iisted on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions 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 interest computation date, the payment must include the Uen 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, C.S.. F.F" C.L.. C.N.!. -6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.A., CA. S.T. -6% PER ANNUM (DUE DATE TO PAYMENT DATE) BL. N.E.. G.P" M.1. '6'1" PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -I.,. PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.r.T" E.M.T. - :1/4 OF 1~. PER MONTH OR FRACTION s.8. U. . :1/4 OF 1% PER MONTH OR FRACTION R.T.T. . 6'1. PER ANNUM INH 8. EST. - 6'1. PEA ANNUM L.F.T., F.U.T. -1.,. PER MONTH OR FRACTION M.O.R.T. -1% PEA MONTH OR FRACTION O.F,T. -18% PEA ANNUM For all taxes that are originally due and payable on and after 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 111192THRU 12131/82 20'% ,000549 111183 THAU 12/31/83 16"). .000438 111/84 THAll 12131/84 11% .000301 1/1185 THRU 12131/85 1~. .000356 111186 THRU 12131/86 10% .000274 111/S7THAU 12131(B7 9% ,000247 1I11BBTHRU 12131/91 11~ .000301 1I1192THRU 12131/92 9'l. .000247 1I1/93THRU12131194 7% .000192 111/95THRU 12131/97 9"", ,000247 ---Taxes that, become derinquent 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 interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELlNaUENT) X (DAILY INTEREST FACTOR)