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Home My WebLink About99-03363 No. ??-3343 Civil Term wed" 4!? VS. L? Court of Common Pleas Cumb. Co. RE -1a9(6-0S) REVOOOK, BUREAU OF COMPLIANCE DEPT. 2eo946 HARRISBURG, PA 17128-0946 N L COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE FILED-OFFICE i;'D%1..or T! , rAR CERTIFIED COPY OF LIEN qq- 331 3 9 99JUN-4 AM 9:51 T?jnm C"'CERLP,Arv COUTY SMITH BROTHERS IMPoPi 6\S?Y&VA 6493 CARLISLE PIKE MECHANICSBURG, PA 17055-2377 Cam{ fir; 2 TAX TYPE ACCOUNT ID COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.15686831000 Notice Date: May 17, 1999 Notice Number: 569.384.399-051.2 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. R?L 81393 3 4 6 PER OD TAX TAX P D EVENT 6 7 BEGIN ENp TOTAL NUMBER p )2-01.99 02.26.99 DUE INTEREST COMPUTATION DATE: OS-27.99 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 there ., after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, as the INTEREST case , ADDITIONS or PENALTIES is a lien in tenor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, Personal, or both, may be. Payer and which, , SECRETARY OF EVENUE May 17, 1999. (OR AUTHORIZED DELEGATE) DATE PART 1 • TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS SMITH BROTHERS IMPORTS LTD NOTICE OF TAX LIEN filed this day of at IT. PLACE -OF_THE_EILING_NQTICE FORM 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 lien is situated and (b) in the case of Personal Properly, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL._Q.F_.NQTICEAND-2BIQB[L1 QE-Wna GENERALBULE; 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, lion, or estate is satisfied from a subsequent judicial sale or liability with which the properly may be charged. EX.CEPMOM 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 lion is filed. SEE; Act of December 12, 1994, P.L. 1015, No. 138. RELEASE-OLUEN LIENUQB TAXE$ 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 or December 13, 1982, P.L. 1086, No. 225 Section 1 of. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants with date of death prior to December 13, 1962, 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. 9616). UMBQATAXES. RENALTIE"ND INTEREST GENERAL INFORMATION: feQW2aI1DD lax -Lens provided under the Fiscal Code arise a! the time of settlement :assessment) and are liens upon the franchises and property, both real and personal, wjIhm1wlbeenDliEe. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full lorce and validity whtlout filing of revival until paid. inbeLdano Tax-L1e.OS are liens on real estate which continue until tax is paid. Personal lnDDmaTax. .EnplDXerbilhhpldn9_Ta_ BeallrsiaosJeJax Sass and (150 Tax Liquid Fuols Tax. Fue?(s?Iax?MpIQL,Srarriers RDadlax.a0d Mg1QrIx&Jax 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, EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT of AMAW 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. C.S.. F.F., CL.,C.NI. -M PER ANNUM(DUE DATE TO PAYMENT DATE C.I.,OR.. C. A. S.T. •65. PER ANNUM (DUE DATE TO PAYMENT DATE e.L.. N.E.. G. P., M. I. •65. PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. •1% PERMONtH 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 15. PER MONTH OR FRACTION RT.T. •65. PER ANNUM INH a EST. • 6°. PER ANNUM L F.T., F.V.T. • It. PER MONTH OR FRACTION MC.R T. • 1% PER MONTH OR FRACTION O.F.T. -165. 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 fate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINOUENT DATE INTEREST RATE DAILY INTEREST FACTOR I 1/82THRU 129192 205. ,000519 1!193 THRU 129197 1811 .000438 l n 184 THRU 129194 11% .000301 1aK5 THRU 129195 135. .000]56 56 111!86 THRU 129196 105. 0002 111187 THRU 1291167 95. .000247 111 188 THRU 1M191 115. .000301 111192 THRU 129192 9•. .000247 111193 THRU 1291194 7% 000162 1N95 THRU 129198 95. .000247 1099 THRU 129199 11% 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)