Loading...
HomeMy WebLinkAbout99-031417 1 1 i L No. "- 31W Civil Term Vs. Court of Common Pleas Cumb. Co. a I REVK-159 (9-05) REVOOOK9 BUREAU OF COMPLIANCE DEPT. 29091E RARRISBURG. PA 17120-MO c?- 31'?-1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE r, JANLES INC 3502 BEECH RUN LN MECHANICSBURG, PA 17055•-2206 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 26.1662265/000 Notice Date: May 6, 1999 Notice Number: 166.166.099.050.3 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 6 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 22310263 11.01-96 11-30-96 1 55.75 - 77,04 TOTAL: 55.75 77,04 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 duo from such taxpayer and which, alter 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. Maya. 1999 SECRETARYOF EVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TOBE RETAINED SV RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS JANLESINC NOTICE OF TAX LIEN filed this day of at M. LIENS EQRTAXES 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 1112-0 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 1962, 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 or 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), LJENS=_AXE$..PENAL11ES AND-INTEREST G!?.E..N,.,E,?R'A??L INFORMATION: CoUrAtion Ta7LLi@OS provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, y[1((LpD1U7]h?r IlD1lDS. The filing of a Notice of Lien with a County Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. lnhetliance Tax LieIlS are liens on real estate which continue until tax is paid. PersotlaLlO?me Tax EmoJpyg?y??DJdino Tax. gyaNv TraOSIeLTax Sales and-Uss-IaY. Ltawd_Euels-Ix?x, fueLUsgTax. M4loi?arnefsT#Qad_Taa?cld MolorW$-J" 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. 1 he hen has pnoray from the date of entry of record. RLAC E_QF._THE_FILI NQ-NQIIC EEQRM PLACE OF FILING: The police of lion shall be filed: (a) In the case of Real Properly, in the offico 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 lion is situated. AUJOMATIG REVIVAL-OF- NQTLQEAND391QAILILQMTIQE GENERAL RULE; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require lefiling 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. EXQEPTION• The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are property 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 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's satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs In respect thereof; or (2) the liability has became legally unenforceable. EXCEPAQN; Interest on Corporation Taxes is computed after a lien is paid. SEMEMENT OF ACCO_l1ff 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 data 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. • M PER ANNUM (DUE DATE TO PAYMENT DATE Of., G ,R.. C. A., S.T. -91. PER ANNUM (DUE DATE TO PAYMENT DATE B.L.. N.E., G.P., M.I. . e.. PER ANNUM (DUE DATE TO PAYMENT DATE) RUR.. •11 PER MCNTH OR FRACTION (DUE DATE TO PAYMENT DATE) PIT.. 11M T. • ]4 OF 1% PER MONTH OR FRACTION S. a U. - 311 OF 11 PER MONTH OR FRACTION R T.T. . 91, PER ANNUM NN a EST. 0% PER ANNUM L F.T., F.U.T. - 11 PER MONTH OR FRACTION M.C FIT. - 11 PER MONTH OR FRACTION O.F.T. 10% PER ANNIAA 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 lollowing rates: DELINQUENT DATE MEREST RATE DAILY INTEREST FACTOR 1/92THRU 12411192 201. 0005!9 1M153 THRU 1213183 191 .0001]9 1/1/91 THRU 12n1B1 111 '. 000301 )301 11195 THRU 121IM5 131 00 11/86 THRU 12n1R6 101 000274 1/197 THRU 12131E7 91 000247 t 11/98 THRU 1213181 111 000201 11 /P2 TNRU 1213192 000247 1193 THRU 1213191 71 000192 11195 THRU 12131W 91 OOONT 11199 THRU 12431,90 M .000192 --Taxes that become delinquent on or before December 31, 1981 will remain a Constant interest rate until the delinquent balance is paid oil. --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) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE ja" DEPT. 280W HARRISBURG BURG PA 17128-0948 AUTHORITY TO SATISFY HARR REV-300 REISSUE CM AFP (3.98) REISSUE ARP 19053 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF JANLES INC CUMBERLAND COUNTY, 3502 BEECH RUN LN PENNSYLVANIA. MECHANICSBURG, PA 17055-2206 Docket Number 99-3141 Date Filed 5124/1999 Class of Tax ST Account Number 25-1662255 Assessment Number TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges having received of the Defendant above named, full payment and satisfaction of the above captioned Lien/Judgement Note, with the interest and costs thereon due it; and desires that satisfaction be entered upon the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plantiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for so doing, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 25TH day of APRIL, 2008 *Original Date of Satisfaction: 10/24/2007 THOMAS WOLF Secretary of Revenue MARY HUBLER Director, Bureau of Compliance W a a z O OG O v i r z_ C7 Z 4 W 7 ? Z 7 W ? n. O ? o .? 4 W C 0 rJ W N Q N O r a ? i 4 i ?k