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Home My WebLink About00-05874 REVK-1S9 (9-95) REVOOOK9 " COMMONWEALTH OF PENNSYLVANI# m507tf Ci.-iJ2 DEPARTMENT OF REVENUE , ~-.~~, BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17121J.(194-6 fA 9. ao p)) C kti elf.) 0'9 R~ /00333 CERTIFIED COPY OF UFN.' .Fg,~(f~,bN1Y 1.)( " COAST TO COAST MOTEL INC 1252 HARRISBURG PIKE CARLISLE PA 17013-1611 COURT OF COMMON iVl-'JA'Sfo'f;B 1It\ 8: 32. CUMBERLAND COUNTY. PENNSYLVANIA f":' iLlC\~iJ,L' ici'i.) CQUI'lTY vViVU..,.It...." J ~ ~ N\A EIN: 23,2945782/000 PENNSYLVAl Notice Date: August 15, 2000 Notice Number: 095-405.200,081,0 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy ot a lien to be entered ot 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 SALES 80884171 i 01-01-99 ;03.31-99 1 5.084.60 7.784.94 SALES 80884171 04-01-99 ,06,30,99 1 11.191.33 16,939.35 SALES 80884171 07-01,99 ,09-30,99 1 14.075.51 21,056.20 SALES 80884171 10,01 :99 '12-31,99 1 9,144.77 12,141.90 , TOTAL: 39.496.21 57,922.39 , FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 08,25,00 The undersigned, the Secretary of Revenue (or an authorized delegate) of ' the Comr11onwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX. INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, atter demand for payment thereat, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~ 0... '::7 a ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) August 15, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ..........~""'- ",; ,>j '. '~1M4~~llIiiM~~,~~~.w~~~ii"'1;-",_,.=,,,-':!o;.'~0,""V""" ,;,<--,>Iit>'~<\f~jJ,!ld'~''''''''-~'._~ll1<i;;l~b.I''!hiF.!i@~Ir.,~ .~ COMMONWEALTH OF PENNSYLVANIA VS COAST TO COAST MOTEL INC NOTICE OF TAX LIEN filed this dayot at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amencied. Liens for Personal Income lax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code, of 1971, 72 P.B. Section 7345, as amended. Liens for Realty T ransfer Tax arise under Section 1112-G of the Tax Reform Code of 1971,72 P.S. Section 8112,C, as amended. Liens for Liquid Fuels Tax atisa 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 the Fuel Use Tax Act. 72 P.B. 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 Estate Tax Act of 1982, Act ~f December 13,1982. P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to December 13, 1982, fiensarise under the fnheritanceand Estate Tax Act of 1961,72 P.S. Section 2485,101 et. seq.). Uens 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 of March 4,1971, No.2 as amended, 72 P.s. Section 7242. Liens for Motorbus Road T a}( arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens 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 q requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax Liens are Iiehs on real estate which continue until tax is paid. Personal Income Tax Emplcwer Withholdina Tax Realtv Transfer Tax Sales and Use TaX' _Liquid Fuels lax. Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens,are liens upon the franchises as well as real and personal property of taxpayers, but ol'1ly atter they have been entered and docketed of record by the Prothonotary of the county where such property is situated and sh~l not attach to sto~k of goods, wares, or merchandise regularly used in the ordinary course of busmess of the taxpayer. The lien has priority from the date of entry of record. ",. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In. the case of Real Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and (b) in the case of Personal Property, :-vhet~er tangible or intangible, in the office of the Prothonotary of , the county In which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITV OF NOTICE GENERAL RULE: According to 1he Fiscal Code. the Notice of Lien is automatically revived and does -not require refiling of the Notice by the Commonwealth. Any Notice ,-of Lien filed by the_ 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 tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. SEE: Act 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 Secretary or his delegate may issue a certificate of release of 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 thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus as,sessed 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 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 im posed at the following rates. C.5., F.F., C.L., C.N.1. .6'% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., CA, sx. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E.. G.P., M.1. - 6"Yo 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, - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION FtT.T. -6% PER ANNUM INH & EST. .6"Yo PER ANNUM L.F.T., F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION OFT. -18'0/0 PER 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: DEUNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1la2 THRU 12131182 20% .000548 1/1/s3 THRU 12131183 16% .000438 1/1/84 THRU 12131/84 11% .000301 1/1/85 THRU 12131185 13% .000356 1I1/s& THRU 12131186 100.40 .000274 1I11s7THRU 12131187 9% .000247 111/sBTHRU 12131191 11% .000301 111192 THRU 12131192 9% .000247 111193 THRU 12131194 7% .000192 111195 THRU 12131198 9% .000247 1I1f99THRU 12131199 7% .000192 111100 THRU 12131100 8% .000219 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ~u 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 OF TAX UNPAID) X(NUMBER OF DAVS DELlNQUEN1) X (DAIL V INTEREST FACTOR) "' ~