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Home My WebLink About99-03516 No. 9?-3-,rlG Clvll Term Ad( l vs. A?t,zap . Court of Common Pleas Cumb. Co. REVK•1227 (420HREVWKI I) BUREAU OF COMPLIANCE DEPT. 200MO HARRISBURG, PA 17120-00f0 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. RX CHOICE INC 30 HUNTER LN CAMP HILL PA 17011-2400 To the Prothonotary of CUMBERLAND County: AUTHORITY TO REMOVE LIEN FILED IN ERROR COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 99-3516 DATE FILED: June 9, 1999 EIN: 25-1598207/000 NOTICE NUMBER: 581.364-199-082-0 ,h,'f #a. The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note, was filed in error and desires that it be removed from the records thereof. AND you, the Prothonotary of said court, are hereby authorized and empowered, in the name and stead of the Plaintiff, to remove said Uen from the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 20day of August, 1999. ta-at 6(•? Robert A. Judge, Sr. Secretary of Revenue ?%e? 2 '1p'?. 0 Dorothy A. Totton Director, Bureau of Compliance 4u a ?> a ug} >w C Z J W 0 a rn Z ? Z 4 LL O U 0 0 U 0'? M: Z U F jZ Z Q? W1 U? OW in 0 F- 2 O ZV r 1. L oil- 00 LL m cp v cL cc O w w z a J LL W J W O F Q REVK4e1(00e) REVea1K1 BUREAU OF COMPLIANCE DEPT. 21/M1 HARRISBURG. PA 171210111 ROCOMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE G9- 35i? c:?_" s9 -9 FN 3:2! Tutn? 1 T/ RX CHOICE INC FcNPi31'IV,'N! A 30 HUNTER LN CAMP HILL, PA 17011-2400 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 26.1696207/000 Notloe Date: May 24, 1999 Notice Number: 976.761.799-061.9 To the Prothonotary of said court: Pursuant 10 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. i1 TAXTYPE ( ACCOUNTID KN S1917 TAX TAX PERIOD PERIOD BEGIN END b 1 6 7 EVENT TAX TOTAL NUMBER DUE DUE 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, 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. UE May 24, 1999 (OR AUTARTHORROF EVEN (OR AUTHORIZED DELEGATE) DATE PART 1 • TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS FIX CHOICE INC NOTICE OF TAX LIEN filed this _ day of at in. 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 Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Uens for Really Transfer Tax arise under Section 1112-0 of the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. Uens 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). Uens for Inherhance 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 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 wise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). GENERAL INFORMATION: Corporation Tax ienS 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 Liens are liens on real estate which continue until tax is paid. Personal Income Tax Employer Withholding Tax Realty rriers Road T Tr-ns(er T-xax Wilesand and Use Tax. I iDUid Fuels Tax. Fuel Use Tax. Motor -a Motorbus Tax liens are liens 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 MING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Rul Property, in the office of the Prothonotary of the county in which the property suolect 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. AMMATIC REVIVAL OF NOTICE AND PRIORITY OP NOTICE r_ENEHAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require railing 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 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. RELEASEOFUM 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 it: (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. SETTLEMENTOFACCOUNT 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 penaities, 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.F., C.L, CN.I. -6X PER ANNUM DUE DATE TO PAYMENT DATE) C.L. G.R.• C.A.. S.T. • 8X PER ANNUM DUE DATE TO PAYMENT DATE) B.L.. N.E.. O.P., M.I. •e%PER ANJUM DUE DATE TO PAYMENT DATE) P.U.R.. •1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P. IT., EM.T. -314 OF 1% PER MONTH OR FRACTION a.a U. -314 OF 1% PER MONTH OR FRACTION R.T.T. -6X PER AWUM INHa EST. •6% PER ANIUM LF.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 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 DAILY INTEREST FACTOR 1 n/82 THRU 129192 20% ,989x48 1 MM3 THRU 139198 18% .998429 In184 THRU IMIN 11X .808201 tn9x THRU imia 12X 090356 1MM6 THRU IM1198 10% .090274 tn97 THRUIWI97 9% ,999247 Inge THRU IWIMI 11% .000301 1n92 THRU 1=192 9% .000247 1n93 THRU tMIN 7•l, .000192 IrIM5 THRU 129198 9% .980247 1n99 THRU 129190 71: .99D192 --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. --(merest is calculated as follows: INTEREST= (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)