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Home My WebLink About99-03134I i No. ?Iy- " Civil Term VS. Court of Common Pleas Cumb. Co. ?j i' SJ REVN-179 (9-85) REV0000 BUREAU OF COMPLIANCE DEPT. 280916 HARRISBURG, PA 1712""5 ????-313 CToo l ?M COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE S F HAMMOND INC 3609 HARTZDALE DR CAMP HILL, PA 17011-7218 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.24006531000 Notice Date: May 9, 1999 Notice Number: 168-226.499.050.4 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. Cud 5omi-d H231 5?IN,,1 1 2 3 TAXTYPE ACCOUNTID TAX 4 TAX 5 6 7 PERIOD PERIOD EVENT NUMBER TAX DUE TOTAL BEGIN END DUE SALES 21172181 08.01.98 08-31-98 1 1,533.81 2,113.84 TOTAL: 1,533.81 2,113,84 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05.19.99 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, 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. a. SECRETARY0F EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 9,1999 DATE COMMONWEALTH OF PENNSYLVANIA VS S F HAMMOND INC NOTICE OF TAX LIEN filed this day of at IT. LIENS_F_Qf LTAXE$. Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112•C of the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611 •M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 of. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 • 101 at. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXE$ RENALIIE$AND INTERE$T GENERAL INFORMATION: Sc01DOratI9D Tax ieM provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, tyj;h no further no ;LCD, 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 lens are liens on real estate which continue until tax is paid. EBISCpaI Inc ma Tax molover N?I]hpldjOg_Tax_Re;tlly Transfer Tax_SrT1e5 and a Tax iquid Fuels Tax F ri,el_Uxe Taz MetoaJriors Rflad Tapd Motorbus Tax lierts 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 bythe Prothonotary of the county where such properly 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 entryof record. ELACE-OFF THEFALIN"0T1CE-FORM PLACE OF FILING: The notice of lien shall be filed; (a) In the case of Real n the subject toIthe Ise ssituof the ated and (b) in they case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lion is situated, AUTOMATIC RE YAL_OENQT.LCEAND_PRIOR11Y OF NOTICE .GENERAL-RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require rofiling 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 fien is filed. SEE; Act of December 12, 1994, P.L. 1015, No. 138. RELEA5E9F_LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate mey issue a certilicata of release of any lien imposed with respect to any tax if: (1) the liability is satislied, 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. X PTION• Interest on Corporation Taxes is computed after a lien is paid. $EICLEMENLOEACCOMM 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 lace 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., CAI •6%PERANNUM (DUE DATE TO PAYMENT DATE C.I., O.R., C.A., S.T. • 6% PER ANNUM (DUE DATE TO PAYMENT DATE 8L, N.E., O.P., M.I. •69: PER ANNUM (DUE DATE TO PAYMENT DATE P.U.R, • I% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PAT., E.M.T. -34 OF 1% PER MONTH OR FRACTION S. a U. • 34 OF 1% PER MONTH OR FRACTION R T.T. 6% PER ANNUM INH a EST. • 69: PER ANNUM L F.T., F.U.T. • 1% PER MONTH OR FRACTION M.C.117. - 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 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: DELINOUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1122 THRU 12n192 201: 1I1/83THRU 12n193 189 4 m Ill/er THRV 1213191 . 11% e 36 0 138 1/1 /85 THRU 12C 185 139 W In/86 THRV 1213196 . 10% .000356 1a/87 THRU 12/1197 B1. 000271 1/1188THRU 1213 I .000274 In/92THRU12n192 41 .000301 1/1/83 THRU 121191 . 7% .000274 1/195 THRU 1213198 000142 111/49 THRU 12/1199 7% R1 0002x7 000142 -•- Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. nuary 1, 1982 are subject to a --Tavariab xeslethinteatrestbect hoatmechang delinquent oneacho calendr afterarJayear. es --.Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)