The URL can be used to link to this page

Home My WebLink About00-05263 ~. "dh;/i' REVK-159 (9-95) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA #cV~6~ DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280946 i2f.SeJ3' pf)8~946 e~ q(p 13Ce Rif; q~ IY ~ MEMPHIS BLUES OF PA INC 5202 SIMPSON FERRY RD MECHANICSBURG PA 17055-3566 CERTIFIED COPY OF LIEN o ;;~ :.::~~ co ':.::::' EIN: 23-2905749/000 Notice Dale: July 17, 2000 Notice Number: 514-283-000-071-2 1-.1',"_' rnr',-', COURT OF COMMON PLEASEl~ CUMBERLAND COUNTY, tf)} PENNSYLVANIA ?i', .<,,,- -" ..,-:::; ,-" ~~O .J..C 3 -< ;, -r:-", ....-"- ,-, :Ji (,:) To the Prothonotary ot said court: Pursuant to the laws ot the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy at a lien to be entered 0.1 record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 19456268 10-01-98 12-31-98 1 1,370.21 2,548.19 EMPL 19456268 ,10-01-99 12-31-99 1 892.29 1,194.76 TOTAL: 2,262.50 3,742.95 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07-27-00 The undersigned, the Secretary of Reyenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifjes this to be a true and correct copy of a lien against the above named taxpayer lor unpaid TAX, INTEREST. ADDITIONS or PENALTIES therein due from such taxpayer and which, atter demand tor payment thereof, remains unpaid. The amoUnt of such unpaid TAX, INTEREST, ADDITIONSorPENAL TIES is a lien in favor of the Commonwealth of Pennsylvania'upon the-taxpayer's property, real"personal, or both; as the case may be. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) Juiy 17, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ~~~~>!!!'!,-.t9~!llIffi~.j~~~.iiliiildlil~i~lt1!ilJ",;"l~~I~II~",&-i::~-~J~~~~~';"~_,~l COMMONWEALTH OF PENNSVLVAtIIA VS MEMPHIS BLUES OFPA INC NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for Corporation Taxe~ 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 the Tax Reform Code of 1971, 72 P.S: Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 111,2.C'of 1he Tax Reform 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. Uensfor Fuel Use Tax arise.under Section 13 of the Fuel 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 Inheritance Tax and Estate Tax arise under the Inheritance and Estafe Tax Act of 1982, Act of December 13, 1982, PL 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date 01 death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 -101 ef. seq.). Liens for State. or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act ot March 4, 1971, No.2 as amended. 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR T AXES. PENALTIES AND INTEREST GENERAL INFORMATiON: Corooration Tax Liens provided under 1he 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 Liens are liens on real estate which 'continue until tax is paid. Personal Income Tax. Emplover Withholding, Tax.: ~l3altv:.Transfer Tax ,Sales and Use Tax. Liauid Fuels Tax. FLJer Use Tax'__Mdt()r G-a:r,tierS Road Tax and Motorbus Tax liens are liens upon the:,franchises 'as well as real and personal property of taxpayers, but only after they have been~ntered and docketed of 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 of the taxpayer. The lien has priority from the date of entry of record. "N.", ~ ,~,.;.,j""'d~~"jiillWidliL'kiMIII.Ii""'"'~ IilIiII C~'I i PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shali be filed: (a) ,In the case of Reai Property, in the office of the Prothonotary of the",,~ntyin"which the property subjectto the lien is situated and (b) in the cas,! of P~rs9nai Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOl'ICE,ANIl"RIQRITV OF NOTICE GENERAL. RULE: According to the 'Fiscal ' q:qqei 'the' Notice ot Lien is automatically revived and. d~:es ,~0t,. ,~~,glJire" r~t~iU~g,r~-~ ,:th~ -Notice by the Commonwealih.A~y NotlO!' of LI~nhi,ed' byl~rPp.lTlmon'1'aalih shali have priorityto, and be paid in fuli,i:before any othero~Ji9"tion:judgement, ciaim, lien, or estate is satisfied,from a subse.queht judicial..:~ale 'or Ii(ibility with which the properly may be charged. EXCEPTiON: The Commonwealth does not maintain priority of tax liens o~er any existing, mor:tgages or liens which are properly recorded at the time that the tax lien is tiled. SEE: Aot of December 12,1994, P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the , Secret_ary or his de,leg,ate may issl,le a certificate of:rele~e of_allY lien imposed '::with respect to any' taiif:'(1) the-liability is-$ati:sfied,':satisfaclion consisting of 'I' payment of the ,amou~(~esse.d to,g,~h~rwit.h a!l.,inter~$t:and costs in respect ,thareof; or (2) the li'!~i!ity,has' becomelegaliy 'uhimtor<;eable. EXCEPTiON: , I, Interest on Corporatidn. Taxes is computed after a Iien,is paid. SETTLEMENT OF ACCOUNf The "Total" column (Column 7) for e,!ch type ot tax listed on this Notice of Lien comprises1he_balanc~ 'of Tax Due (Column 6) plus assessed additions andlor penalties, and ass~sed and accr~d interest up to the ,interest computation date on the face of this'noticei. If payment or settlem~.nt of account-is made after the intEl!rest 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 the following rates. C.8., F.F., C.L., C.N.I. - 6"k PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., CA, S.T. -6"k PER-ANNUM (QUE DATE TO,PAYMENT DATE) B.L., N.E., G.P., M.L -S'r" PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. .3/4 OF 1% PER MONTH OR FRACTION s. & U. . 3/4 OF 1% PER MONTH OR FRACTION R.T.T. -SOk PER ANNUM INH & EST. - 6"k PER,ANNUM L.ET., F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. .1% PER MONTH OR FRACTION O.ET. -18'0/" PER ANNUM For ali taxes that are originaliy due and payabie 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: DEUNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111/82 THRU 12/31182 200.4. .000548 1I1183THRU 12131183 1S'r" .000438 1/1(84 THRU 12/31/84 11<% .000301 1/1185 THRU 12/31/85 13% .000356 1/1/86 THRU 12/31186 10% .000274 1/1/87 THRU 12/31/87 9% .000247 111/88THRU 12/31191 11% .000301 111/92 THRU 12131/92 9% .000247 111/93THRU 12131/94 7% .000192 111195 THRU 12131/98 9%. .000247 1I1/99THRU 12/31199 7% .0.00192 111100 THRU 12/31/00 8'0/" .000219 --- Taxes that become _delinq,l!ent on or be,for.~ December 31, 1981 will remain a constant interest rate until the dennquent balance is paid off. ..-Taxes_that become delinquent on of'atter January-1, 1982 are subject to a variable interest that changes each calendar year. --Interest is calculated as follows: INfEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAVS DELtNQUENl) X (DAIL V INfEREST FACTOR) ~!