HomeMy WebLinkAbout98-07100
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No. ((tj. 7/00
Civil Term
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Court of Conlmon Pleas
Cumbo Co.
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REVK-1S9 (9-95) REVOOOK9
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU OF COMPLIANCE
DEPT. 280946
HARRISBURG, PA 17128-0946
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. . · - ."..,( CERTIFIED COPY OF LIEN
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r, 'if"''' i ': ::: I: S~ COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
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EIN: 23,2551114/000
Notice Dale: December 13, 1998
Notice Number: 555.873.096-120.8
KING OF THE MOUNTAIN INC
530 W HIGH ST
CARLISLE, PA 17013-2811
To 1he Prothonotary of said court: PUlsuanl to the laws of the
Commonwea~h ot Pennsylvania. there is herewith transmitted a certilied
copy ot a lien to be entered of record in your county.
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1 2 3 4 5 6 7
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 14798888 01.01,94 03,31,94 1 246,97 470,62
TOTAL: 246.97 470,62
FILING FEE(S): 9,00
INTEREST COMPUTATION DATE: 12.23.98
1110 undersigned, 1he Secretary 01 Revenue (or an authorized delegate) 01 the Commonwealth 01 Pennsylvania, cenllies this to be a true and correct
copy of a lien against 1he above named taxpayer lor unpaid TAX, lNT!::REST, ADDITIONS or PENAL TIES therein due from such taxpayer and which,
atter demand 101 payment thereof, remains unpaid. 11le amount oj such unpaid TAX, INTEREST. ADDITIONS or PENAL liES is a hen in favor of the
Commonweahh of Pennsylvania upon the taxpayer's plopeny. real, personal. or both, as the case may be.
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SECRETARYOF EVENUE
(OR AUTHORIZED DElEGA1E)
December 13. 1998
DAH
PAR11.105E RE1AINEDGY HECORDINGCFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
KING OF THE MOUNTAIN INC
NOTICE OF TAX LIEN
liledlhis
day 01
al
m.
LiENS~EORIAXES
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 arir,e under
Soction 345 of the Tax Reform Code 01 197', 72 P .5. Section 7345, as
amended.
Liens for Really Transfer Tax arise under S€c:lion 1112.C of the Tax Retorrn
Code of 1971, 72 P.S. Section 8112.C, as amended.
Liens for Liquid Fuels Tax arise under Section 1301 the liquid Fuels Tax Act,
72 P.S, Section 2611.M, as amended.
Liens for Fuel Use Tax ari$e under Section 13 ollne Fuel U~e Tax Act, 72 P .5.
Section 2614.13, as amended.
Liens for Molor 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
Estate Tax Act of 1982. Act of December 13, 1982. P.L. 1086. No. 225 Section
1 e1. seq., 72 PA. C.S.A. Section 1701 e1. seq. (Fur decendanls With dale 01
death prior 10 December 13. 1982. hens atlse under II,e Inhefllance and Estate
Tax Act 01 1951,72 P.8. Section 2485 ' 101 ,,1. seq.).
Liens for State, or State and Local Sales. Use and Hotel Occupancy Ti)). and
Public Transpor1ation Assistance Fund Taxes and Fees arise u'lder Section
242. Act of March 4. 1971. No.2 as amended. 72 P.S. Section 7242.
Liens for Motorbus Road Tax arise under Chapler 98 of PA Vehicle Code, (75
PA C.8, 9815),
LiENS fOR TAXES, PENALTIES AND INTEREST
GENERAL INFORMATION:
CQ.rp~1Iiltlon_Ja.x_Lie.ns provided under lhp FI~cal Code {IllS(' <it th(- lHl'lP 01
settlement (assessment) and ale hens upon the 'rilndll~,e~ and propelly. bolh
leal and personal, WIlt.'! no. further. nolrce. The Irlrntl 0' ;j Nollce 01 Lien Wilt, ;j
cour.ty Prothonolary rs not a U?qL;lslIe, and the lren remarns HI tuli torc(! ..md
valIdity Without 111lng 01 revival until p..ird
lohllJjt\iIlCe..lin: l.'~n:; al(~ Irens on leal ('::;131(- Whlctl conMuf.:' uf'ltll 1a):;G pard.
PerSon&! i!,)CDm~Ja,x. EmpIQY!',>! \'vr'hh;;)ldln~ 1 (;j~ heally i ran~,\(>r Tax, Sal(>~
anoUsf!Tax.,LIQU!O.Fl.lt"lsTaX, Fut>1 U~~l;Ja~,tv1010! Call1c'l:;; Roa("j 1"r, alld
MD10Ib'ols.Iax Irens are lrens upon lhl:' 1ranc:hl~s (i~; W(.1I.:\5 W,l! ;md peT~onal
p!operty 01 taxpayers, but only al1erthey have 1"1('\'11 f'!1h~IPd ..Hld d'lC~(,'t>d ot
lecold by ltw PlOtrlono1alY of th(~ counl~' whet!' ~;ur:h plqWlly 1~. ~,I\u:11pd !lTld
shall not attach to sloe:... 01 Qood::. Wille;. 01 IlIptCIMTlck-,(' 1('(lUi:ttly l1:;pd 1II1ht'
cHdlnary C('!urSI~ 01 bU~lne:;s 01 th"" 1ii'JJ",aYI':, 1 tlf.- Iof,n h,y, p'i'vrl'~' lr!.>m tllf' d.';'"
01 (mll y oll{"cord.
PLACE OF THE fiLING NOTICE EORM
PLACE OF FILING: The nolice 01 lien shall be liled: (a) In the case of Real
Propeny, In the olflco ot tl1U Plolhonotary of Ihe county in which the property
subject to the lien is situated and (I>) in the case of Personal Property, whether
tannible or intangible, in the 011 ice 01 the Prolhonotary at tho county in which
the plOperty ::;utJlf~r.t to lien is situated.
AUJOMA TIC REVIVALOF. NOTICE AND PRIORIT'COF.NOIICE
GENERAL_.RULE; According to the Fiscal Code, the Notice of Lien is
automatically IOVlvp.d and does not require roWing of the Notice by the
Commonwoa~h. Any NOlice of Lion filed by the Commonwealth shall have
pliorrly to, and 1)(' paid in lull, befolo any other obligation, judgement, claim,
lien, 01 estate is satrsfied tlom a subsequent judicial sale or liability with which
the proper1y may be chatgcd. EXCEPTJQN; The Commonwealth does not
marntain prrolity 01 liJ~ liens OVE'1 any existrng mortgages or liens which arc
propelly lecOlded atlhe lime that the tax lien is Wed. S.EE~ Act of December
t2, 1994, P.L. 1015, No. t38,
RELEASE.oF,lIEN
Sublect to such regulation as the Secretary or his delegate may prescribe, the
Secrelary 01 his delegate may issue a cer1r1icale o1mlease 01 any lien imposed
With respect to any lax I!: (1) the liabilrty is satisfied, satisfaction consisting of
payment 01 the amount assessed together with all interest and costs in respect
thereol; or (2) th" Iiabilily has boeome legally unenlaleeable, EXCEEIJQ1'I;
Interest on Corporation Taxes is computed after a lien is paid.
SEITLEMENT,OfACCPUNT
The "Total" column (Column 7) 101 each type of tax listed on this Notice of Lien
comprises the balance of Tax Due (Column 6) plus assessed addijions and/ol
penalties, and assessed and accrued inleresl up to the interest computation
date on the face of this notice.
It payment or settlement 01 account is made after the interest computation date,
the pnyment must include the lien filing costs and accrued intelest from the
inlerest compulation date to and through the payment date.
FOI any delinquent taxes due on or before December 31, 1981, interest is
imposed at the tollowing rates.
c,s, F.F ,C L, CNI ,6,\. PER ANNUM (DUE DATE TO PAYMENT DATE)
C,I. G R. CA. S T - 6~.. PER ANNUM (DUE DATE TO PAYMENT DATE)
Rl. N E. G P, M.I ,6<;. PER ANNlIt,lIDUE DATE TO PAYMENT DATE)
PUR - ,':. PER MONTH OR I=RACTrCX\l (DUE DATE TO PAYMENT DATEI
PI T, EI.\ T .314 OF 1~,. PER MONl H OR FRACTION .
S ~ U .314 01= ,~,. PER MONTH OR FRACTION
ATl '\l~.PERANNUM
lNH f. [$T - 6<:. PER ANNUM
L Fl. FLIT . ,n.. PER MONTH OR FRACTION
M CRT .1<:0 PER MONTH OR I=RACTrON
OFT -11)".. PEA ANNUM
For all taxes lhat are originally due and payable on and attcr January 1, 1982,
the PA Department 01 Revenue will calculate daily interest on afltax
delicrencles ustng an annual mterest late that will vary 110m calendar year.
Inteleslls calculated on a daily basts at the lollowing rates:
O[llNQU[NT DATE INTEREST RArE DAilY INTERE.5T FACTOR
'i\'P, lHRIJ 1:':!11r,;' ;>0':. 000548
"l'e31HRU ,:"311(13 1r,<:, 0004:18
1'1'\i.llHAU ,:',':l1/fl.4 11<:, 000301
1,'1'W, lHFtU 1':"'J"B~' 1~'.. O{l03~6
"1'Fbl.'f!1U '2':Jlillf, 10".,. 000274
1iliC~ lH!il1 ':'3''8~ P'~o 00024;-
1"1'~1~ lr.1RU 1:,r:Q'1'1 1 1~.. 0l'J0301
1'1'1': 1HRU 1;,-:l119; 1>0.. .00024':'
"1\>:' THAU 1:'31 iW ... 0OO1P:
1'1 '!>', TI~A1I1;':l1 'IOf: 9"., 000204;-
\'1',>,!>1HH1.l 1;':J1~!. .. 0001\l2
ml<l.~(>:> that become delinquent on or :)('Ior[: Decembm 31,1981 will remain
il cor,slanllnter('sl fate untillhe dollOquent b.1lanco IS p,lid oU.
mh~('~ lhtll becom(> d(~ll!'lqu!'!nt on or aft!'!, January 1, 1982 are 5ubjCclto a
V~1I1:1!)1(> 1t11{-r(!~t lhilt r:hClT'1ger; each cak>l1dal yeal.
.lnl('!l'~II~> calcubh~d hS lo1lcJw:',:
INTEREST. (BALANCE OF TAX UNPAID) X(NUMBEROF DAYS
DElINOUENl1 X (DAll Y INlrREST FACTOR)