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Home My WebLink About01-1669 FX REVK.159 (9-95) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE -l!. 01- Il.,{pf ~ CERTIFIED COPY OF LIEN . BUREAU OF COMPLIANCE DEPT, 280946 HARRISBURG, PA 17128-0946 ;:{:!"~O,TiCE -, '-'--'DY .,', O"ii I! ,i .',,"~\Jihll COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA o i i{:;R 22 1'1112: h 4 WIGWAM HOUSE OF WIGGERV INC 2017 MARKET ST CAMP HILL PA 17011-4704 EIN: 23-2897147/000 Notice Date: March 11,2001 Notice Number: 944-784-301-030-6 At--. (jJAA\ P< 1 tHj To the Prothonotary of said coIJrt:U Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. U. /[JOG I L @ 1t4J-o'j- CUMEERl./:;'JD COUNTY PENNSYLVANIA 1 2 3 4 5 6 7 TAX TYPE ACCOUNT iD TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80494506 10-01-98 12-31-98 1 1,253.21 2,000.32 SALES 80494506 06-01-99 06-30-99 1 11.19 301.27 SALES 80494506 08-01-99 08-31-99 1 230.81 357.54 SALES 80494505 09-01-99 09-30-99 1 240.72 371.65 SALES 80494506 10-01-99 10-31-99 1 84.52 129.98 SALES 80494506 11-01-99 11-30-99 1 195.56 299.65 SALES 80494506 12-01-99 12-31-99 1 173.60 264.83 TOTAL: 2,189.61 3,725.34 FlUNG FEE(S): 9.00 INTEREST COMPUTATiON DATE: 03-21-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth 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, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIOI'JS 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. ~a-.~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) March 11, 2001 DATE -'72..., '''~' ~ ":,~ PART 1 - TO BE RETAINED BY RECORDING OFFICE I. .~" , .~I !' ,I _ t; ," :!! ~ ~. -,~ COMMONWEALTH OF PENNSYLVANIA VS WIGWAM HOUSE OF WIGGERY 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 .S. Section 1404, as amended. Liens for Personal Inoome 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 Seotion 1112~C of the Tax Reform Code of 1971,72 P.S. Section 8112-C, as amended. Liens 10r Liquid Fuels Tax arise under Section 13 01 the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. - . Liens for Fuel Use Tax arise under Seotion 13 of the Fuel Use Tax Act, 72 P.S. Seotion 2614.1:3, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 at 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 et. seq., 72 PA. C.SA. 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 - 101 et. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupanoy 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: Corporation Tax Liens provided under the Fiscal Code arise, at the time of settlement (assessment) and are liens upon the franohises 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 torce and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate whioh continue until tax is paid. Personal Income Tax Emoloyer Withholding Tax. Realty Transfer Tax Sales and Use Tax. liquid Fue'ls Tax Fuel U~ Tax Motor Carriers Road Tax and Motorbus Tax liens are liens upon the- franohises as well as real and personal property of taxpayers, but only alter they have been entered and docketed of record by the Prothonotary of the county where suoh property is situated and shall not attaoh to stook of goods, wares, or merohandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record, e ~r l~~~..,-fl -'" ~. ,'C.."',,"'" ," _""N -",-".,,,,- 'nnJO:m>inliiililill;;'"""!,"lrl",, PLACE OF THE AlING 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 whioh the property subj~ct to t~e lien.is sit~ated an~ (b) in the case of Personal Property, whether tangIble or mtanglble, 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 Code, the Notice of Lien is automatically revived and does not require refiling ot 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 at tax liens over any existing mortgages or liens whioh 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 suoh regulation as the Seoretary or his delegate may presoribe, 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 iegally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) tor eaoh type of tax listed on this Notice of Lien comprises the balance at Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest oomputation date on the face of this notice. If payment or settlement of aocount is made after the interest computation date, the payment must inolude the lien filing costs and aocrued 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.S., EF., c.L., O.N.l. . 6<'A. PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., s.T. . 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.1. . 6% PER ANNUM (DUE DATE T9 PAYMENT DATE) P.U.R.. .1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. -3J4 OF 1% PE.R MONfH OR FAACTION S. & U. .314 OF 1% PER MONTH OR FRACTION R.T.T. . 6% PER ANNUM INH & EST. . 6% PER ANNUM L.ET., EU.T. .1% PER MONTH OR FRACTION M.C.R.T. .1% PER MONTH OR FRACTION O.F.T. -18% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will caloulate. daily interest on all tax deficienoies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basts at the following rates: DEliNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1f1182 THRU 12f31182 20% .000548 1I1/83THRU 12131/83 16<'10 .000438 111/84 THRU 12131/84 11% .000301 111!85THRU121S1l85 1~.. .000356 1I1/86THRU 12131/86 10% .000274 1/1/87 THRU 12/31/87 9% .000247 1/1/88THRU 12131/91 11% .000301 111/92 THRU 12.131/92. 9'% .000247 1/1/93 THRU 12131/94 7% .000192 1/1/95 THRU 12131/98 9% .0002.47 111/99 THRU 12131/99 7% .000192 1/11013 THRU 12131/00 8% .000219 1/1101 THRU 12131/131 9% .000247 --- Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balanCe is paid off. ~~~Taxesthat beoome delinquent on or after January 1, 1982 are subject to a variable interest that changes eaoh calendar year. ~--Interest is caloulated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAilY INTEREST FACTOR) , "~~~''i!-_,w-v,>."w_Pjy;,",",t.-0,,-,;,,'-'1;~~~\lt~~~_'f,'m'fiij~, _.,-=-',!1,fj.~~"f,