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Home My WebLink About99-03135 No. & -31.? Civil Term 1 i VS. Court of common Pleas Climb. Co. r1 REVK•158 ("S) REVOOOK, BUREAU OF COMPLIANCE DEPT. 280818 HARRISBURG. PA 17128.0946 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE f\= r) I q`1 `?'3? nth I „' ?!: F12 Te-c n, 31 S BALTIMORE INC 31 S BALTIMORE AVE MT HOLLY SPGS, PA 17065-1304 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 26.1699922ro00 Notice Data: May 12, 1999 Notice Number: 666.954.599.050.7 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. ?.OO UL--1k Fs95(A Rai El u 1 2 3 ( r 4 TAXTYPE ACCOUNT ID TAX TAX 6 6 7 PERIOD PERIOD EVENT NUMBER TAX DUE TOTAL BEGIN END DUE SALES 21545488 02.01.98 02.28.98 1 SALES 21545488 03.01.98 03.31.98 1,524.60 1,948.30 SALES 21545488 04.01.98 tl4.30.98 1 976.59 1,240.62 SALES 21545488 05.01.98 05-31.98 1 1,324.29 1,672.36 SALES 21645488 06.01.98 06- 30.98 1 1,623.78 2,037.34 SALES 21545488 07-0 01-98 07-3 31-98 1 1,394.00 1,739.39 SALES 21545488 08.01-98 08.31.98 1 1,350.01 1,674.17 SALES 21545488 09.01.98 09.30.98 1 1,419.61 1,749.26 SALES 21545488 10-01.98 10.31.98 1 1,078.38 1,321.07 SALES 21545488 11.01.98 11.30.98 1 1,566.02 1,906.46 SALES 21545488 12.01-98 12.31.98 1 980.93 1,157.24 SALES 21545488 01.01.99 01-31.99 1 1,444.48 1,651.66 SALES 21545488 0207.99 02.28.99 1 919.84 11018.35 703.82 111.27 INTEREST COMPUTATION DATE: 05.22.99 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. SECRETARYOF REVENUE '- May 12, 1999 (OR AUTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS 31 S BALTIMORE INC NOTICE OF TAX LIEN filed this day of at M. PLACEDf-THI FJLINGNQTICE.EORM 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 lion 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-8 EYIVAL_OFMOTI[ ANUWRrrvof Q_= GENEBAL- ULE; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require telling of the Notice by the Commonwealth. Any Notice of Lion 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. EXC.EPTJON; The Commonwealth does not maintain priority of tax lions 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_EORIAXES Lions 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 Really 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, (76 PA. C.S. 9615). Liens for Inheritance Tau 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 at. 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.EORTAXES KNALTIES AND-INTEREST GENERAL INFORMATION: CoroorallQll TaXlIDI]S provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, wlth.nQfUAh0LOQIiQC 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. IObQIIL ce Tax Liens are lions on real estate which continue until tax is paid. 2sisgaaI Income Tax. Enugoy9LYyAbMding.laII,.. Realty Transfer Tax-SW-es And_UseTaz.LiGuidFsltilsSax EuaJIJ5s18x MQIQ?Gattietsl3ead_Ta Od MQIQ1bJ15_T" liens are liens upon the franchises as well as teal and personal property of taxpayers, but only after they have been entered and docketed of record by the 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 entry of record. 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 respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SEMEMENL4EAQCOS M 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, 1961, interest is imposed at the following rates. CS., F.F.,C.L.,CN.I. -".PER ANNUM (DUE DATE TO PAYMENT DATE) C.L. G. R., C.A., ST. -04: PER ANNUM (DUE DATE TO PAYMENT DATE) B.L.. N.E., G.P., M.I. -84: PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. • 34 OF 1% PER MONTH OR FRACTION S. a U. • 34 OF 1% PER MONTH OR FRACTION R.T.T. •84: PER ANNUM INH a EST. • 64, PER ANNUM L F.T., F.U.T. -1% PER MONTH OR FRACTION M.C R.T. • 1% PEP MONTH OR FRACTION O.F.T. •194. PERANNUM 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 1 M102THRU 1243192 204. .000548 11IM3THRU 1243193 1C .000/39 lll4 THRU 12919) 114. .000301 111185 THRU 1243195 13% .000356 111/86THRU 1243196 I 000274 111187 THRU 129197 B4. .000274 111/98 THRU 121J191 115. .000301 111/92 THRU 1241192. B°.. .000247 111163THRU IWIM R. .000102 1/195 THRU 1291N8 B4. 000247 111198 THRU 12431NB 7t .000192 ---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 DELINOUENT) X (DAILY INTEREST FACTOR)