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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 I 14fr_^,r? ^r. jr,• , (R Y 3r, 'i: 19 RITE AID HEADQUARTERS Cf$ll???'UrF?lW 30 HUNTER LN CAMP HILL, PA 17011-2400 "Iq.001? c>a?+goa3Ll Rx %l~I(S 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)