Loading...
HomeMy WebLinkAbout01-04131 CR/E~/V~+Ky~1'j¢-8-{G-85/) R/~E[~V'OOOK9 BUREAU !F COMPUA~C~ DEPT. 260%6 HARRISBUflG, PA 17128-0846 ~I L ~-I C~ ~-I 4 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA RX CHOICE INC 30 HUNTER LN CAMP HILL PA 17011-2400 EIN: 25-1598207/Op0 Notice Date: June 25, 2001 Notice Number: 547-092-201-062-0 To the Prothonotary of said court: 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. 1 2 3 4 -- 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END USE 10005053 08-01-96 OB-31-96 1 359,079.59 657,727.96 TOTAL: 359,079.59 657,727.96 FILING FEE(S): 9.00 ©_ ~ c- -•, r" - -- n~ r - -i .:_.. IN r c- =~ ~_ _- "~ _ ; ~ ~S ;. w ~ w~ _~ ~~ INTEREST COMPUTATION DATE: 07-05-01 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 agairist the above named taxpayer forunpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amoum 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. maybe. ~" -" -~.. ~~ - June 25, 2001 SECRETRRY OF EVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLV DEPARTMENT OF REVENUE COMMONWEALTH OF PENNSYLVANIA \IS RX CHOICE INC NOTICE OF TAX LIEN filed this day of at m. Liens for Corporation Taxes 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 1112-C of the Tax Reform Code of 1971, 72 P.S. Section 8112-G, 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. Liens for 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 Estate Tax Act of 1982, Act of 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, 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 Occupancy Tax and Public Transportation Assistance Furld 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 urlder Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). 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 a requisite, and the lien remains in full force and validity wdhout tiling of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax Ember Withholding Tax Really Transfer Tax Sales ar~Use Tax Liquid Fuels Tax Fuel Use Tax Motor Carriers Road T and Motorbus Tax liens are liens 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 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, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REYNAL 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 of the Notice by the Commonweath. 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 Ilabildy 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 bf 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 respell 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 assessed 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 imposed at the following rates. C.S., F.F., C.L, C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.L, G.R., C.A., S.T. - 6% PER ANNUM. DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. - 8% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MOMH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1 % PER MONTH OR FRACTION S.aU. -3/40F 1%PER MOMH OR FRACTION R.T.T. - 6% PER ANNUM 1NH 8 EST. - 8% PER ANNIRd L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.OR.T. - t% 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 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 follawing rates: DELINQUENT DATE IMEREST RATE DAILY INTEREST FACTOR 1/1/62 THRU 12/31/82 20% .000SdB 1/1/83 THRU 12/31/63 16% .000438 1/1/84 THRU 12131/84 11% .000301 1/1/85 THRU 12/31/85 13°k .000356 18/86 THRU 12/37/86 10°h ,000274 i/1/W THRU 12/31/87 9% .000247 1A/BB THRU 12131!91 11% ,000301 1/1/82 THRU 12/31/92 9% .0002d7 1/1/93 THRU 12/31/84 7% .000192 tA/85 THRU 11/31/88 9% .000247 1/1/88 THRU 12131/89 7% ,000182 i/1/00 THRU 1TJ31/00 6°k .000219 1/1/01 THRU 12/31101 9% .0002d7 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ---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 OFTAX UNPAID) X(NUMBER OF DAYS DELINOUENi) X (DAILY INTEREST FACTOR) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Plaintiff v. IN THE COURT OF COMMON PLEAS CUMBERLAND CTY, PENNSYLVANIA No: O1- 4131 CIVIL Filed: 7/3/01 Amount: $657,727.96 RX CHOICE, INC. . 30 HUNTER LANE CAMP HILL, PA 17011-2400 :License # 25-1598207 Defendant ORDER TO SATISFY TO THE PROTHONOTARY: You are hereby authorized and directed to satisfy the lien and judgment, as above captioned, upon payment of your costs only by Defendant. D. MICHAEL FISHER ~+l,s BY Stephen L. Brandwene #034198 Chief Deputy Attorney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15`" Floor, Strawberry Square Harrisburg, PA 17120 Telephone: (717) 787-9045 Date: February 6, 2002 ,< .~ "` C,~ `'~ cA n e.. c ~}~ r ~ ~ ~ J I e v r- r .i ~ n_I 5 ~G ~n ~~ ,~rlt~..c-,ss fs-ss)iREVOOOImI y ~,r .« auP,enu oFComtPUaNCt: oEPr: zeos4s HARRISBURG, PA 1]728-0946 RX CHOICE INC 30 HUNTER LN CAMP HILL PA 17011-2400 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1598207/000 Notice Date: June 25, 2001 Notice Number: 547-092-201-062-0 To the Prothonotary of said court: Pursuant to the laws of the Commomwealth of Pennsylvania, there is herewith transmitted a cart"rfied 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 NUMBER DUE DUE BEGIN END USE 10005053 08-07-96 08-37-96 Y 359,079.59 657,727.96 TOTAL: 359,079.59 657,727.96 - FILING FEE(S): 9.00 C - _;.. _ ,: r ~~ ~y -- INTEREST COMPUTATION DATE: 07-05-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies thisYO be a true and correct copy of a lien against the ahove-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, ADDITIONS or PENALTIES is a lien in favor of the Commonweath of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case maybe. r.~- !L. ~-0-~~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) .. _. ...a...., COMMONWEALTH OF PENNSYLVANIA LJ ~ _ `JI DEPARTMENT OF REVENUE June 25, 2001 DATE PART 2 - TO BE RETURNED TO THE DEPARTMENT OF REVENUE 41,°xz.u~,,-~~#L-c,: .e ~,.~..s.~---s.vv~.. .. ..: u., :~ .~;,,r uaa;~cmw~ewmswe.:»~uc .. 8~ _.'^~eoa C'~ , COMMONWEALTH OF PENNSYLVANIA \IS RX CHOICE INC NOTICE OF TAX LIEN filed this day of at rn. LIENS FUR TAXES Liens for Corporaticn Taxes arise under Section 1407 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Wkhholding Tax arise under Section 345 of the Tax Reform Code of 1977, 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 Sadion 13 of the Liquid Fuels Tax Act, 72 P.S. Sadion 2611-M, as amended. Liens for FuelUse Tax arise under Sadion 13 of the Fuel Use Tax Act, 72 P.S. Sadion 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. 0.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Ad of 1982, Acf of December 13, 1982, P.L. 1086, No. 225 Sadion t et. seq., 72 PA. C.S.A. Sadion 1701 et. seq. (For decendants wkh date of death prior to December 13, 7982, liens arise under the Inherkance and Estate Tax Ad of 1961, 72 P.S. Sadion 2485 - 701 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, Ad of March 4, 1971, No. 2 as amended, 72 P.S. Sadion 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9875). LIENS FOR TAXES PE[JALTIES 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 wkh a county Prothonotary is not a requisite, and the lien remains in full force and validky wkhout filing of revival until paid. Inherkance Tax Liens are liens on real estate which continue until taxis paid. Personal Income Tax Employer Wkhholding Tax Reakv Transfer Ta Sales and Use Tax -Liquid Fuels Tax Fuel Use Tax MotoTC2rriers Road Tax and Motorbus Tax liens are liens upon the iranctiises as welt as real and personal property of taxpayers, but only after that' have been entered and docketed of record by the Prothonotary of the county where such property is skuated 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 priorkyfrom the date of entry of record. PLACE OF THE FLLING 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 subjed to the lienis skuated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVNAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does nd 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 judigial sale or liability with which the property may be charged. raCCEPTION: The Commonweath does not maintain prior'ky of tax Ilens ovei any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. SEE. Ad 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 cert'rficate of release of any lien imposed wkh respect to any tax'rf: (Y)The-tiability is satisfied, satisfaction wnsisting of payment of the amount assessed together wkh all interest and costs in rasped thereof; or (2) the liabiliy has become legally unenforceable. EXCEPTION: Interest on Corporaticn Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The 'Total° cdlumn (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interact up to the interest computation date oh the face of this notice. ' If payment or settlement of account is made after the interest computation date, the payment must include the lien tiling 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, 7981, interest is imposed at the following rates. C.S., F.F., C.L., C.N.I. - 6% PER A86dUM (DUE DATE TO PAYMENT DATE) C.L, G.R., CA, S.T. - 6°6 PER gNNUM (DUE DATE TO PAYMENT DATE) a L, N.E, G. P., M.I. -6%PFA ANNUM (DUE DATETO PAYMENT DATq P.U.R. -t%PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., EM.T. - 3/4 OF 7%PER MONTH OR FRACTION S.aU. -3/40F 1%PER MONTH OR FRACTION R.T.T. -e%PER ANNUM INHaEST. -6%PER ANNUM L.F.T., F.U.T. - 1%PER MONTH OR FRACTION M.C.R.T. -1%PER MONTH OR FRACTION O.F.T. -78%PER ANNl1M 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 defidencies using an annual interest rate that will varyfrom calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20°b .000548 v1/a3 THRU tznve3 r6% .oooa3e 1n/earuau1y31/sa 77% .000301 vv6s THRU tzrtl/es 13% .ooo3ss 1/1/86 THRU 1?M37/86 10% .000274 7n/97 THRU 12/31/67 9% .000247 7/1/69 THRU 12/31/91 71% .000301 1/1/92 THRU 72/31/92 9% .000247 1/1783 THRU 12/31/84 7% .000192 1/1/95 THRU 12/31/96 9% .0007A7 1/1/99 THRU 12/31/99 7% .000192 in/00 THRU 17/31/00 8% .000219 tarot THRU tv31/o1 s% oooza7 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subjed to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINOUEN`q X (DAILY INTEREST FACTOR)