HomeMy WebLinkAbout99-03514
No. N. 3-gloe Cull Term
4.
VS.
Court of Common Pleas
Cumb. Co.
REVK•150(945) REVOOOKe
t1UREAU OF COMPLIANCE
DEPT. 2800411
114RRteBURO, PA 17120-0k,
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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RITE AID HEADQUARTERS Cf$ll???'UrF?lW
30 HUNTER LN
CAMP HILL, PA 17011-2400
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CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN; 23.2309342/000
Notice Date: May 24, 1999
Nolioe Number: 976.177.399.061.9
M1P.
To the Prothonotary of said court; Pursuant to the laws of the
Commonwealth of Pennsylvania, there Is herewith transmitted a certBled
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 89191739 02.28.97 02.28.97 1 28,109.33 38,817.66
TOTAL: 28,109.33 38,817.66
FILING FEE(S): 50
INTEREST COMPUTATION DATE: 06-03.99
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 property, real, Personal, or both, as the case may be.
?82e?'%?? CL. y?V
SECRETARYOF EVENUE
(OR AUTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
May 24, 1989
DATE
COMMONWEALTH OF PENNSYLVANIA
VS
RITE AID HEADQUARTERS CORP
NOTICE OF TAX LIEN
filed this
day of
at M.
LIENS FOR TA
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.S. Section 1404, as amended.
Uens 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.
Uens for Realty Transler Tax arise under Section 1112-C of the Tax Reform
Code of 1971, 72 P.S. Section 8112-C, as amended.
Lions for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act,
72 P.S. Section 2611-M, as amended.
Uens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S.
Section 2614.13, as amended.
Lions for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle
Code, (75 PA. C.S. 9615).
Uens for Inheritance Tax and Estate Tax arise under the Inheritance and
Estate I at. gax72c PA 1982, Act of
C.S.A. Section 11701 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.).
Lions 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).
LIENS FOR TAXES- NA 71 AND INTEREST
GENERAL INFORMATION:
D9rrloratl0n Tax Lien 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 co further 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.
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
Personal Income Taz mDloyer Withholdi g Tax Realtv T an far Tax le
and Use Taz LlDUid Fuels Tax FL91 T-x AMOtor Carriers Road T and
Motorbus Tax (lens are /lens 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.
PLACE OF THE FILING NOTICE 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 sits atedand (b)in the case of Personal Property, whether
tangible or Intangible, In the oitico of the Prothonotary of the county In which
the property subject to lien is situated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF ' Tf F
GENERAL Rill F• 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 liadlhyy with which
the property may be charged. EXCEPTION• The Commonwealth does riot
maintain priority of tax liens over any existing mortgagg?es or liens which are
properly recorded at the time that the tax lien is filed. K. Act of December
12, 1994, P.L. 1016, No. 138.
B OF 1 N
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 8: (1) the liability is satisfied, satisfaction consisting of
paymern o orf the amount assessed together with all interest and costs in respect
thereof; (2) the liability has become legally unenforceable. EXCEPTION:
Interest on Corporation Taxes is computed aher a than is paid.
3MLEMENT OF ACCOUNT
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.
8 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. CNA. •e%PER ANNUM /DUE DATE TO PAYMENT DATE)
C.I., DA., C. A., S.T. - e% PER ANNUM (DUE DATE TO PAYMENT DATE)
9.L.. ME, O.P., M.I. -a% PER ANNUM (our DATE TO PAYMENT DATE)
P.V.R.. MCf4TH OR FRACTION (DUE DATE TO PAYMENT DATE)
P.I.T., EM.T. -940F 1% PER MONTH OR FRACTION
S.a U. •3M OF 1% PER MONTH OR FRACTION
RT.T. •e% PER ANNUM
NH a EST. e% PER ANNUM
L.F.T.. F.U.T. -1% PER MONTH OR FRACTION
M.C.R.T. -1% PER MONTH OR FRACTION
O.F.T. -IM 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 varyfrom calendar year.
Interest is calculated on a daily basis at the following rates:
DELINQUENT DATE MEREST RATE DAILY INTEREST FACTOR
1n92 THRU IMIN2
In93THRU 120183 20% .000518
1 n91 THRU iwiiik 16%
11X .
.000530
ODN
1n95 THRU IMI95
13%
Im .000301
000358
11108 THRU 1YJ198
1nM7 THRU 1=1
97
10% .
.000271
in99 THRU 1211191
11% .0002/7
1002THRU 12/!192
98: .000201
11193 THRU 129191
7% A00217
A00102
IM" TNRU 1YJ19e 91. 000217
11199THRU 12A199 79r. .
00010?
--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 OFTAX UNPAID) X(NUMBER OF DAYS
DELINOUENn X (DAILY INTEREST FACTOR)