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Home My WebLink About99-03361No. O Y. mo Civil Term E VS. 1 i REVK-159 (BAS) REV000K9 BUREAU OF COMPLIANCE DEPT. 290&18 HARRISBURG, PA 17120-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE FILED-OFFICE OF r r." n' (10!?OTARY sscu1 C"? S9 JIIp1-4 AFi 9 4°. Twc? ' Vl.'IVIppU'._I'iLJL1lJ J..JIVI 1 RIVER EDGE RETAIL INL?NNSYIYANIA PO BOX 127 MECHANICSBURG, PA 17055-0127 nl t A- 5.QR70 Ikili 5r I 2,9 1 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.15867721001 Notice Date: May 18, 1999 Notice Number: 964.074.099-051.3 00 i 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 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 50053079 04.01-97 04-30-97 1 37.88 245.52 SALES 50053079 05-01.97 05.31.97 1 10.97 322.97 TOTAL: 48.85 568.49 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05.29-99 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 properly, real, personal, or both, as the case may be. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) May 18, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE PL AC E.OETNEEI LING_NOTICEF_ORM COMMONWEALTH OF PENNSYLVANIA PLACE OF FILING: The notice of lion shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the property VS 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 RIVER EDGE RETAIL INC the property subject to lion is situated. NOTICE OF TAX LIEN filed this day of at m. AUTOMATIUFAVALJO F_NOTICI- AND. P_R10RITY_OF_NOTJCE GENEBAI-RULE: According to the Fiscal Code, the Notice of Lion 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 liability with which the property may be charged. EXCEPJJ-QR- 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,°.L. 1015, No, 138. RELMILQF LIEN LIEN UQUAXES 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 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 Loral 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). UENS EOF TAXES. PENALIIESANDJNTEBE$T GENERAL INFORMATION: Srglpgtalion Tax Lie05 provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no ottol110ligq. The filing of a Notice of Lion with a county Prothonotary is not a requisite, and the lien remains in full force and validitywithout filing of revival until paid. Inheritance ax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. EmoJpyQL1y_ilhhpl?j[1gSs11S?Re?lty Trans!e1IaX?$snLfls and Use Tax L qu dEs elB iatsFugLUse Isx ?loloLCaJiets RoI?s a9d 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. 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. EXCEP7J.ON: Interest on Corporation Taxes is computed after a lien is paid. SEITlEMENL9F?C?OOSJJYI 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. CS., F.F.,C.L., CHI. •69. PERANNUM(DUE DATE TO PAYMENT DATE) C. I., OF, C.A., S.T. -6% PER ANNUM (DUE DATE TO PAYMENT DATE) 61., N.E., D.P., M.I. -69. PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R. • 19. PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. -314 OF 1% PER MONTH OR FRACTION S. a U. -314 OF 19. PER MONTH OR FRACTION R.T.T. -6%PER ANNUM INH 6 EST. -69. PER ANNUM I.F.T. F.U.T. -11. PER MONTH OR FRACTION M.O R.T. • 14. PER MONTII OR FRACTION O.F.T. -199. 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR iTHRU 129192 20% 000549 11113THRU 129193 169. DON139 1n94 THRU 129194 119. 000301 1 MM5THRU 129 vas 139. 000356 111196THRU 129196 10°1 000274 11107THRU 12CIM7 M 000247 11V99THRU 129191 11% 000301 111192 THRU 129192 99. 000247 111193THRU 129194 79. .000192 111195THRU 1213199 99. 000247 111199 THRU 129199 7% .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 DELINQUENT) X (DAILY INTEREST FACTOR)