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Home My WebLink About00-08227 REVK.159 (9-95) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENW 00 -'f!(;2:;) 7 CERTIFIED COPY OF LIEN BUREAU OF COMPUANCE DEPT. 280946 HARRISBURG, PA 17128..Q946 $ q,oo rj) CK4t q<Y4]~ ~ t0~:}d-U MEALS MOBILE HOME SALES 1300 RITNER HWY CARLISLE PA 17013-9381 ("I' \)J" '''-'',\iJ')A;Y COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA l~ (" ',1rl' 1 ,.., ~ t.n) n'r I" ,.-' /' , , -,~, il._.... M:l 8: 19 INC EIN, 23-2152997/000 Notice Date, November 20, 2000 Notice Number; 523-897-900-111-5 CUiV:""!'::",, , ''''L'I''IY '~'-'.... iW',i\~U l...IU j ''Ill PENNSYL\~\N!A To the Prothonotary of said court: Pursuant to the laws of the Commonwea~h of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 .:- , , TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD I, NUMBER DUE DUE BEGIN END SALES 21140536 08-01-97 08-31-97 1 -325,75 929.45 TOTAL, -325,75 929.45 1 FILING FEE(S), 9,00 INTEREST COMPUTATION DATE, 11-30-00 The undersigned, the Se,cretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien againslthe above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for payment lheroof, remains unpaid, The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwea~h of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~ tJ... ':) a ~~ SECRETARY OF EVENUE ' (OR AUTHORIZED DELEGATE) November 20, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ., COMMONWEALTH OF PENNSYLVANIA VS MEALS MOBILE HOME SALES INC NOTICE OF TAX LIEN filed this day of at m, LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.B. 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 1112-C of the 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.B. 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 of December 13, 1982, P,L, t 086, 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, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S, Section 2485 - lOt et. 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 of 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 TAXES, PENALTIES AND INTEREST GENERAL INFORMATION, Corooration 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 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 Withholdinc;l Tax Realty Transfer Tax. Sales and Use Tax Liauid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens are Hens upon the franchises as well as real and personal property of taxpayers, but only after they have been entered 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. ,. '.-, PLACE OF THE FILING NOTICE FORM PLACE OF FILING, The noti,," of lien shall be filecl, (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 Pl~rsonal 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 NOTICE AND PRIORITY OF NOTICE GENERAL RULE. According to the Fiscal Cod", 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 p,ai~ in full, before any other obli!~ation, judgement, claim, hen, 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 ()Ver 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, I'IElEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of re lease of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount asses~d together with all interest and costs in respect thereof; or (2) the liability has become legally unan-Iorceable, EXCEPTION, Interest on Corporation Taxes is computed after a lien is paid. SETTl EMENT 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 a,ssessed 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 aCQount is made after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computation date to al1d 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., CL, C.N.I. - 6'% PEI=l.ANNUM (DUE DATE TO PJWMENT DATE) C.I., GR, C.A., S.T. - 6% PEI=l.ANNUM (DUE DATE TO PAYMENT DATE) BL, N.E., a.p., M.L -6'1" PEI=l.ANNUM (DUE DATE TO PAYMENT DATE) P,U.R.. -1% PEl:{ MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.I., E.M.I. - 314 OF 1% PER MONTH OR FRACTION S. & U. - 314 OF 1% PER MONTH OR FRACTION R.T.T. - 6'1" PEl=!. ANNUM INH & EST. - 6% PEl=!. ANNUM LF,T., F.U.I. -1% PEl=!. MONTH OR FRACTION M.C.R.I. -1% PEl=!. MONTH OR FRACTION O.F.T. -18% PE:.R 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 111182 THRU 12131182 20'% .000548 111183 THRU 12131183 16% .000438 111/84 THRU 12131/84 11% .000301 1/1185 THRU 12131185 13<'k .000356 1/1/86 THRU 12/31186 10'% ,000274 1/1187 THRU 12/31187 90/" .000247 1!1/88THRU 12/31191 11% .000301 1/1!92THRU 12131192 9% .000247 111193THRU 12/31/94 7% .000192 111/95 THRU 12131/98 90/" .000247 1/1/99THRU 12131199 7% .000192 1r1roo THRU 12131/00 8'% ,000219 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance i!s paid off. .u Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest-that changes eaoh calendar year. ---Interest is calculated as follcws: INTEREST = (BAlANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) -~~ _~,~It-~~~~~