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Home My WebLink About98-04260 REVK'l!111 (ll-9!1l1REVOOOKlll COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE . BUREAU OF COMPLIANCE DEPT. 2809046 HARRISBURG. PA 17126.()9.te No ('0 _.. '. q~- 4-~lyO C~~~I" CERTIFIED COpy OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA JUAREZ,DAVID K-MART PLZ SHIPPENSBURG, PA 17257 EIN: 25.16166231000 NOlice Dale: June 30, 1998 Notice Number: 788.349.298.062-5 To the Prothonotary of said court: Pursuant to the laws of the Commonweahh of Pennsylvania, there is herewith transmitted a certified copy of a fien to be entered of record in your county. :a q .OD C'd C.L\..ll '65QcO R.-lI Lo q Dd'S I 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21543448 08-01-97 08.31-97 0.00 52.72 SALES 21543448 10-01.97 10-31.97 1,310.63 1,768.54 SALES 21543448 12.01.97 12.31-97 0.00 45.30 TOTAL: 1,310.63 1,866.56 FlUNG FEE(S): 9.00 INTEREST COMPUTATION DATE: 07-10.98 The undersigned, the Secretary of Revenue (or an authorized delegate) 01 the Commonweallh of Pennsylvania, certifies this to be a true and correct copy of a lien a9ainsl the above named laxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTiES therein due from such taxpayer and which, after demand for paymenlthereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonweahh of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~ a... "::1~ ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) June 30, 1998 DATE PART I. TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS JUAREZ, DAVID tlOT1CE OFTAX LIEN filed this day at 01 m. L1EtlH.Qfl.IAK-~S Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Uens for Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Really Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.S. Seclion 6112-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 of Ihe 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 . Eslale Tax Act of 1982, Ac1 of December 13, 1962, P.L. 1086, No. 225 Section 1 el. seq., 72 PA. C.S.A. Section 1701 el. seq. (For decendanls wi1h date of death prior to December 13, 19B2, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 0 101 el. seq.). Li&ns for State, or Stale 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 Chap1er 98 at PA Vehicle Code, (75 PA C.S. 9815). . ~1ENS.E91iIAXES..f.EIIIAJJlE.sANDJI'IIEIi~S.I GENERAL INFORMATION: Corporation T8~ 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 nolic9i The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validily without filing of revival unlii paid. Inheritance Tax Lien~ are liens on real estate which continue until tax is paid, Personal Income Tax, Employer Wilhholdina Tax, Realtv Transfer Tax Sales and Use Tax Liquid Fuels Tax. Fuel Use Tax Motor Carri~..ad Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal propeny of taxpayers, but only after Ihey have been enlered and dockeled 01 record by the Prothonotary 01 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. eLACE_OEJHE_EILIN(tNOJJCE.EQRM PLACE OF FILING: The notice at lien shali be filed: (a) In 1he case of Real Property, in the office otfho Prolhono1ary of 1he coun1y In which Ihe propeny subject 10 the lion is siluated and (b) In the case of Personal Property, whether langlblo or inlangiblo, in the ollice ollhe Pro1honolary otlhe county in which the propclty subjoct 10 lion is silualod, AUIQMAIIC_REVLVAL.OEJiQIJCE.ANO.1'BLOllIIY.O.EMO.IlCf G~EBALRU~~ According 10 the Fiscal Code, the No1ice 01 Lien Is aulomelic.1liy revived and does not require refiling of lhe Notice by Ihe Commonwea~h. Any No1ice of Lien filed by Ihe Commonwealth shall have priority to, and be paid in lull, before any other obligation, judgement, claim, lien, or estate is satisfied Itom a subsequent judicial sale or liability with which 1he properly may be charged. EXC.EEIlON: The Commonweal1h does not maintain priority of tax lions over any existing mortgages or liens which are properly rocorded 01 the lime that 100 lax lien IS filed. SEE; Acl 01 December 12, t994, P.L. 1015, No. 136. RELEASE-OHIEN 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 wi1h respect 10 any tax if: (1) 1he liability is salisfied, satisfaction consisting of payment 01 the amounl assessed together with all intl3rest and costs in respect Ihereof; or (2) the Iiabilily has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SJaI~EMENTOFACCQ~ The "Tolalo column (Column 7) for each Iype at tax listed on Ihis Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed addhions 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 alter 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 1he foliowlng roles. C.S" EF"c.L.. C.N.I. '6';' PER ANNUM (DUE OATE TO PAYMENT DATE) Col.. OR, CA. $,T. '6'. PER ANNUM IDUE DATE TO PAYMENT DATE) BL, N.E.,G.P" M.l. .6'. PER ANNUM DUE DATE TO PAYMENT DATE) P,U.R.. '1';' PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PJ.T., E,M.T. .314 OF 1% PER MONTH OR FRACTION s. 8 U. .314 OF 1':' PEA MONTH OR FRACTION R.T.T. . 6"... PER ANNUM INH & EST. '6"'" PER ANNUM L.ET.. F.U.T, ,10,. PEA MONTH OR FRACTION M.C.R.T, .1,. PER MONTH OR FRACTION O.F.T, '18'}O. PER ANNUM For all taxes thaI are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculale daily inlerest on all lax 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 111182 THAU 12131182 2lYi:. .0005..8 111183THAU 12131183 16% .000438 1I1184THRU121311B4 11% .000301 111185 THAU 12131185 13% ,000356 111186 THRU 12131186 10';' .000274 1I1187THRU 12131187 9% .000247 111188THRU 12/31/91 11'. ,000:101 111192 THAU 12/31192 9% ,000247 111193THAU 12/31/94 7% .000192 111185THRU 12/31197 9% .000247 -nTaxes 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 Interest that changes each calendar year. ...Interest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS OELlNaUEN1) X (DAILY INTEREST FACTOR)