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Home My WebLink About99-03518 l i No. 99- 2Y-le Civil Term VS. Court of Common Pleas Cumb. Co. I' r I ? ? REVI(-179 (9e5) REV00010I BUREAU OF COMPLIANCE DEPT, 21pMe NARRIeWRG, PA 17199gMe - 3518 C Tom COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ?- "IX 99 P11-9 Fit 3: 2,4 PONYTAIL ENTERPRISES CIN&N1N3YLU, ga'i1Y 198 CLAY RD CARLISLE, PA 17013-7405 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.2895720WO Notice Date: May 24, 1999 Notice Number: 976.660.999-061.9 To the Prothonotary of said court Pursuant to the laws at the Commonwealth of Pennsylvania, there is herewith transmitted a Derided copy of a lien to be entered of record in your county. ?Y•up Cu*' 900*311 R# ?I TIC{ 1 2 3 4 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END 1 6 7 ' EVENT TAX TOTAL NUMBER DUE DUE 19 1,596. 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 f t the Commonwealth of Pennsylvania upon the taxpayers property, real, personal, or both, as the case may be. SECRETARYOF EVENUE May 24,1999 (OR AUTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS PONYTAIL ENTERPRISES INC , NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Uens 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. Liens for Really Transfer Tax arise under Section 1112-C 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. Lions 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, (76 PA. C.S. 9615). Uens for Inheritance Tax and Estate Tax arise under the Inherhance 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 underlhe Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 - 101 et. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Foes arise under Section 242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242. Uens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corcoration Tax Liens 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 Taz Emolover Wrthholdinc Tax Reaity Transfer Tax. Sales and Use Tax Liq id FLeIs Taz Fuel Use Tax Motor Carriers Road Tax and 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 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 REVIYALj2F NOTICE AND PRE21RITY OF NOTIC GENERAL RULE According to the Fiscal Code, tho 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 property may be charged. EXCEPTION: The Commonwealth does rat 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. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a csn8irate 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. 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 andlor penalties, and assessed and accrued interest up to the interest computation date on the lace of this notice. 0 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.1. - 8% PER ANNUM (DUE DATE TO PAYMENT DA C.I.. O.R.. C.A.. S.T. - e% PER AMNM(DUE DATE TO PAYMENT DATE B.L.. ME, G.P.. M.I. - 8% PER ANNUM (DUE DATE TO PAYMEM DATE P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T.. EMT. • 24 OF 1% PER MONTH OR FRACTION S.a U. • 24 OF 1% PER MONTH OR FRACTION R.T.T. -e% PER ANNUM NH AEST. •e%PERANNUM LF.T.. F.U.T. •1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION O.F.T. -1e%PERAMIUM 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: OFUNOUENTDATE NrEFiEST RATE DAILY INTEREST FACTOR Inm2 THRU IM142 20% .0005418 1n,13 THRU IM193 16% .000138 Inn4 THRU 1Y1191 11% .000501 IMn13 THRU 129193 15% .000538 IMM6 THRU 121198 10% .000274 1 1107 THRU 120197 .000247 1 MM THRU/N1191 11% .000301 In,92 THRU 120192 B% .000247 IMNS THRU 12/119.1 7% .000192 1MM THRU 129198 9% .000247 1Mm9 THRU IMIM 7% .000192 --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)