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Home My WebLink About99-03365 ciuii Term l?? Y lp? tla? t REVxC59("5) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BuREAU OF COMPLIANCE DEPT. 2EPT.9091e ilA IRISDURG, PA 17120-0948 FlLrI }-iii r;?E CERTIFIED COPY OF LIEN ?o . OF THr F;), MIRY - Q? c 99 JUN - 4 AM 9: 9" - 3pJ C?s.? COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, ?iL??0'I'11}y\.? CJWV PENNSYLVANIA PDNSYI-VANIA EIN: 23-2056286/000 GOLF SHOPPE INC Notice Date: May 18, 1999 105 S SPORTING HILL RD Notice Number. 963.751.299.051.3 MECHANICSBURG7 PA 17055-3058 To the Prothonotary of said court: Pursuant there is herewith lvania lth of Penns to the laws of the transmitted a certified , y commonwea copy of a lien to be entered of record in your county. ??.w pd c? X8`70 1345 1 TAXTYPE 2 ACCOUNT ID 3 TAX 4 TAX PERIOD 7 TOTAL DUE PERIOD BEGIN END :! i 18,149.60 SALES 21123713 10-01-95 10.31.95 12,343.71 SALES 21123713 11.01.95 11.3D•95 TOTAL 17,522.54 30,493.31 INTEREST COMPUTATION DATE: 05.28.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, cedNies this to be a true and correct copy of alien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which,. The TAX INTE aCommonwealthfter demand Pennsylvania upon the taxpayer's Ixopeny,rreal ?persona6 or bo h,, as thecaase may bTe. or PENALTIES is a lien in favor of the SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART i - TO BE RETAINED BY RECORDING OFFICE May 18, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS GOLF SHOPPE INC NOTICE OF TAX LIEN filed this day of a! m. LIEM-F-Q T.AXES 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 At of 1961, 72 P.S. Section 2485 - 101 at. seq.). Liens for State, or State and Local Sales, U and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxse es 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. 9615). LIEN$-F-ORLAXE$-PENAL'BES_ANDJNTEREST GENERAL INFORMATION: Le9Tp9ration TaLLie05 provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, Mth no furtber-nDliGe. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in lull force and validity without filing of revival until paid, InherRance Tax lieu are liens on real estate which continue until tax is paid. F?tsonallnco?le-Ian.-EmPloYetY?'i1ht1D1din?Lax.AeallY TtR?oslet_T_ax,_S?)as a¢d_US1tIan,Liquid Fuels Tax FueLUse Tae. MoTDt??Liets?iond.T3Tn_and MDIQd L5 Talc liens are lions upon the franchise 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 hom the dale of entry of record. PLACE_OETE-EILING110TCEE013 M PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real subject to the lien office is situated and (b) in t the case o Personal property , whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lion is situated. AUTOMATICJiEYLYAL OFFl)OTICEAND_pRLOAILY OFK0TL0E GENEBAL-BULE; 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, lien, or estate is satisfied from a subsequent judicial select liability with which the property may be charged. EXCEPTJOM 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, P.L. 1015, No. 138. BELEASE_0E1,IEN 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 i1: (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. $0-CLEMENT9EACGO_UM 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. OS.. FT., C.L.. CN.I, • 64. PER ANNUM (DUE DATE TO PAYMENT DATE) C.I. G.R., C.A.. S.T. • e n PER ANNUM (DUE DATE TO PAYMENT DATE) aL.. N. E.. G.P.. M.I. •6°. PER ANNUM (DUE DATE TO PAYMENT DATE) PL R. - t% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) SIT .U E. M.T. -314 OF 1% PER MONTH OR FRACTION T •34 OF 1% PER MONTH OR FRACTION RT FI EST". ANNUM - 63. PER ANNUM LFT, F.U.T. -1% PER MONTH OR FRACTION M.C RT. -1% PER MONTH OR FRACTION O.F.T. • 109. 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: DFLINOUENT DATE INTEREST RATE DAILY INTEREST FACTOR M2 T HRU 12/3182 201 1n 183 THRU 123113 . 18% .0005.18 111IU THRU 129181 1% 1 000138 11185 THRU 1291 R5 11 000301 11/06 THRU 1291 N6 10% .000756 356 111167THRU 129197 000 VIT8 THRU 121'31.81 11% 30217 111192 THRU 129182 000701 111193 THRU 1291 N.1 }" '000201 111195 THRU 1291M8 000182 7 1g18B THRU 129!9D 0024 , 000182 ---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)