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Home My WebLink About01-05587REVK-158 (8-01) REVOOOKe BUREAU OF WMPLIANCE DEPT. 280948 HnARRISBU/R~G, PA /7728-0946 Yv(• l 4-l~ 8 9.W C.6v ~` /6 3 a 7/ B & B SPORTS CARDS 356 MARKET ST LEMOYNE PA 17043-1632 CERTIFIED COPY OF LIEN 720 - b l- S :S~ 8 7 ~c,~Tw~- 000RT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 179-349987!000 Notice Date: September 17, 2001 Notice Number: 770-865-401-091-2 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmined 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 SALES 21496177 07-01-90 09-30-90 1 41.69 79.21 SALES 21496177 10-Ot-90 12-31-90 1 398.01 921.08 TOTAL: 439.70 1,000.29 - FILING FEE(S): 9.00 ~ . _..,, ~ '[, Cam' ..~ r =-s , O-i tr, I_::; _~ _ -- ` ~~ ~. , ' GG _ ! J s - _ ` •. ~._ .. v ~ CV INTEREST COMPUTATION DATE: 09-27-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy at a lien againstthe above named taxpayer far unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from suchtaxpayer andwhich, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor df the Commonwealth of Pennsylvania upon the taxpayer's property, real, peisonal, or both, as the case maybe. ,~ Q. ~~t~ SECRETARY O EVENUE (OR AUTHORIZED DELEGATE) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE PART 1 - TO BE RETAINED BY RECORDING OFFICE September t7, 2001 DATE 3 ~~' ?rage ~~t .,,.~-. >.... r~.~r. .,,f Diaz, .n ...ka: icw -~nar+ naa'«~~-~^uiaar+sxw~rce-r,'~.~€~eb~+ixv~nna:.ammx.~~¢m , COMMONWEALTH OF PENNSYLVANIA VS B & B SPORTS CARDS NOTICE OF TAX LIEN filed this day of at m. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be tiled: (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 io 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 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 habiliiy with which the properly 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 LIENS FOR TAXES Liens for Corporation Taxes arise under Section 7401 of the Fiscal Code, 72 P.S. Section 9404, as amended. Liens for Personal Inceme 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 1712-C of the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 73 of the Liquid Fuels Tax Aci, 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 i et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to December 13,1982, liens arise uhderthe Inheritance and Estate Tax Aci 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 Fund Taxes and Fees arise under Section 242, Act of March 4, 7971, 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). Subject to such regulation as the Secretary or his delegate may prescribe, the Secretaryor his delegate- may issues 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 assessed additions andlor 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°k PER ANNUM (DUE DATE TO PAVMEM DATE) C.I., G.R., C.A., S.T. - 8% PER ANNUM (DUE DATE TO PAVMBJi DATq B.L, N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAVMBJT DATA P.U.R.. -1% PER MOMH OR FRACTION (DUE DATE TO PAYMEM DATq P.I.T., E.M.T. - 3/4 OF 1 % PFA MONTH OR FRACTION S. 8 U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. -e%PFR ANNUM INH 8 EST. - 6°b 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. -16°h 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 varyfrom calendar year. Interest is calculated on a daily basis at the following rates: OELINOUENT DATE IMEREST RATE DAILV INTEREST FACTOR LIENS FOR TAXES, PENALTIES AND INTEREST GENERAL INFORMATION: Corporation 1'ax 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 th® 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, Em 3~lover Withholding T e t~Transfer Tax Sales and Use Tax Liduid Fuels Tax. Fuel'Use Tax Motor Carriers Road Tax and Motorbus Tax liens are liens uponthe iranchis®s 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 wher® 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 priorityfrom the date of entry of record. 1/1/92 THRU 12/31/82 20°h .000549 1/1/93 THRU 12/31/83 18% .000438 1/i/B4 THRU 12/31/84 11% .000301 1/1/85 THRU 12/31/85 13°k .000356 1/1(66 THRU 12/31/88 10°k .000274 1/1/67 THRU 12/31/87 9% .000247 1/1166 THRU 12/31/91 11 % .000301 1/1/92 THRU 12/31/92 9% .000247 1/1/93 THRU 12/31/94 7% .000192 1/1/35 THRU 12/31/96 9% .000247 1/1/99 THRU 12/31/99 7% .000192 1/1/00 THRU 12/31/00 6% .000219 1/1/01 THRU 12/31/01 9% .000241 ---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 OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)