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Home My WebLink About99-03451 No. 99- 3fW Civil Term VS. Court of common Pleas Cumb. Co. NO REVK•159 ("5) REVooOKY BUnF.AU OF COMPLIANCE DEPT 2eo2Ae HARRISBURG, PA 1712M946 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ^C F!.LC-CrFI'.. CF -i'P:9Y go jum-n„l qq-3151 G: MISTER GOFER INC PENN3Y0,NIA 2201 E COVENTRY LN ENOLA, PA 17025-1286 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.16716681000 Notice Date: May 31, 1999 Notice Number: 570.755-199-052.6 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. ,Sq.oo ciL?vk899y3 RA ?1579 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 17956699 04.01.96 06.30-96 1 1,667.84 3,314.04 EMPL 17956699 07-01.96 09-30.96 1 1,658.35 3,277.39 EMPL 17956699 10.01.96 12.31.96 1 1,946.17 3,801.97 TOTAL: 5,262.36 10,393.40 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 06.10-99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth o1 Pennsylvania, certfies 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, attar 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. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 31, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS MISTER GOFER INC NOTICE OF TAX LIEN filed this day of at m. Liens for Corporation Taxes aris Ll se u der 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. amended. Section 7345, as . Lions for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971.72 P.S. Sectional 12-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 EstatefTax Act of 1982, Act of December 13, 1982, P.L. 1086 , and Estate Tax arise under the Inheritance and 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, PA C.S. 9815). (75 LIENS FO__ RTAXE5 1KN_ALTIES ANDJN.IERM GENERAL INFORMATION; se41p4tation Tax ieys provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property both , real and personal, wBh no fL?har notice, 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. Inherita=97a2Li M are liens on real estate which continue until tax is paid. Personal Inca T^- c Toyer lNithholdii?g Tax Really Tran?et Tax Salk and UseT_ RL- jguid P_?dls T_x EuW-UAe Tax Motor Motor ' Tax liens are liens upon the franchises as well as areal and persona 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 priorityfrom!he date of entry of record. PLACF-OETHUILIN"onQE_EQRM PLACE OF FILING: The notice of lien shall be filed: (a) In the rase 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 Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the Property subject to lien is situated. 4I)TOM0.TLC H VIV UMIKE AND PRIORITY OF No-nClF OENEBAL_RULE; 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 sale or liability with which the properly may be charged. EXCEPTION; The Commonwealth does riot maintain priority of tax liens over any existing mortgages or liens which are Properly recorded at the time that the tax lien is filed. $EE; Act of December 12, 1994, P.L. 1015, No. 138. eL Subject to such regulation as the Se ary 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 8: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; 0r (2) the liability has become legally unenforceable. EXCEPTION - Interest on Corporation Taxes is computed after a lien is paid. SEall-aw T OF ACCOUNT The'Total" column (Column 7) for each t comprises the balance of Tax Due (Column 6) 6) of tax listed on this plus asse sed 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 dale, 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.. F.R.C.L. CN.1. -O%PERANNUM (( DUE DATE TO PAYMENT DATE){ B.L.. N.E., G.P.., S. 1. • 61" PER ANNNUM (OUE DATE TO TO PYMENT PA MEM DATE} P.U.R.. •1% PER MONTH OR FRACTION (DUE OATIETOPAMEN{ DATE) P.I.T.. EMT. - 34 OF 1% PER MONTH OR FRACTION S. a U. • 34 OF 1% PER MONTH OR FRACTION R.T.T. • M PER ANNUM 9NH a EST. 0% PER ANNUM LF.T.. F.U.T. -1% PER MONTH OR FRACTICN M. C.R.T. - 1% PER MONTH OR FRACTION O.F.T. • 181: 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: DELINOUENTDATE INTEREST RATE DAILY INTEREST FACTOR In182 I HRU 1291A32 20% 111183 THRU 11IN1At3 ODD540 16% 1184 THRU 129116./ 111: 1% '?" 11185 THRU 129195 I 111186 THRU 129186 000301 .W0358 Ir In187 THRU 129197 .000274 111168 THRU 129191 11% 11192 THRU 1291162 .000247 000301 in193 THRU 1291W ? OW247 111195 THRU 1291N8 7 .000192 1n1P9 THRU 129189 7% .000247 --Taxes that become delinquent on or before December 31 000192 98 , 1 a constant interest rate until the delinquent balance is paid off. 1 will remain --Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that chan ges each calendar year. --Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMSER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)