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HomeMy WebLinkAbout99-03515 No. -t=M pill Term c 'VS. Court of Common Pleas Cumb. Co. q p} ,i. f rq I ' , REVK-166(N6)RP4ooKe COMMONWEALTH OF PENNSYLVANIA 0BUREAU OF COMPLW4E DEPARTMENT OF REVENUE DEPT. 280666 WARIBSUAG, PA M210-0046 ^I 0= " I)r,%, yCERTIFIEDCOPYOFLIEN qq- 3515 co 99 JUN -9 F"ri 3.: Q EAGLE MANAGED CARE CORP PENr?P1'L;!%v^; 30 HUNTER LN CAMP HILL, PA 17011-2400 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 26.17242019400 Notice Date: May 24, 1999 Notice Number: 976.096.499-061.9 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. 44.oOpd CL?-A 4no,?u. Q-A Srl l l l 1 TAX TYPE 2 ACCOUNTID 3 TAX PERIOD BEGIN 4 TAX PERIOD END 5 EVENT NUMBER 6 TAX DUE 7 TOTAL DUE EMPIL 18110569 01.01-98 03.31-gg 1 1,796.91 3,306.47 TOTAL: 1,796.91 3,306.47 FILING FEE(S): 9.00 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, a8er 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 rase may be. ?! GL. ?S 4 SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) May 24, 1999 DATE PART I - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS EAGLE MANAGED CARE CORP NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES 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 Taz arise under Section 346 of the Tax Reform Code of 1971, 72 P.S. Seclion 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 finder Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9616). Li ens for Inheritance Tax and Estate Tax arise under the Inheritance and I at. Coq x72 Act of 1982, Act of Estate Section 1701 at. seq. (For decendantNo 225 Section s 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 allse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9816). LIENS FOR MSPENAI TIPS AND INTEREST GENERAL INFORMATION; CorDOrapon Tax Ten= 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 no 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 Ten are liens on real estate which continue until taxis paid. Per d s Use onal Q2M0 TA JmI&W Wdhhoidmp Tax Re-ltv ma far Ta -sliffii an Tax Lieuid Fye? Tax F1 I T 3 Motorbus lax hens are hens 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 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. AUTOMATIC REVIVAL-- OF WMCE AN0 pRIOpI? ` GENE A RI It E, According to the Fiscal Code, the Notice of Lien is automatically revived and does not require reflling 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 property may be charged. EXCEPTION- The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are Pro12perly994,recP.. Lordedt9r5,N at theoti138me that the tax lien is filed. SEE; Act of December . . RELEASEOOU M Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate, may issue a ci rtificate of release of any lien imposed withmrespect to any tax all (1) the MbiIit y is satisfied, satisladion consisting of payent 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 alien is Palo. SETTLEMENT OFACCOUNT 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.R. C.L. CAIJ. - 8% PER ANNUM (DUE DATE TO PAYMENT DATE C.L. G.A.. C.A.. S.T. • e% PER ANNUM (DUE DATE TO PAYMENT DATE RL.. N.E. G.P.. M.I 8% . • PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., EM.T. -34 OF 1% PER MONTH OR FRACTION S. a U. - 34 OF 1% PER MONTH OR FRACTION R.T.T. 8% PER ANNUM NH 8 EST. • e% PER AMIUM M.CR.T..U.T. •1% PER MONTH OR FRACTION O.F.T. -1% PER MONTH OR FRACTION -18% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will tabulate 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: DFUNOUENT DATE MEREST RATE ONLY INTEREST FACTOR IhM2 THRU 129192 in93THRU 129193 0% .OOW/B 11196 THRU 1=1M,I 16% .000{36 11195 THRU/29195 11% .000338 In98THRU 129t96 in .OMOI 1 n97 THRU IV3IM7 in .00276 1 n96THRU 129191 B% 00274 tnro2 THRU 129192 11% . .000301 11193 THRU=I 6% .00247 In95 THRU 129198 7% .0o0192 81196 THRU 129198 M .000247 .00182 --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)