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Home My WebLink About99-03894 No. 99 -.389x! Civil Term vs. Court of Common Pleas Cumb. Co. 1 f REVK-159 ("O)REV000Ke COMMONWEALTH OF PENNSYLVANIA BUREAU OF COMPWNCE DEPARTMENT OF REVENUE DEPT. x WIRRIBRURG BURa, PA 171211-004e UO qq- CUMBERLAND SERVICES INC PO B 0 X 693 CAMP HILL, PA 17001-0693 '?99.00P6 uk'k 4oaol Rtl Y.auFR CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.2293735/000 Notice Date: June 7, 1999 Notice Number: 012.910-499-060.2 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. 1 2 3 -- -- 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21159419 0401-96 04.30-96 1 116.09 167.63 SALES 21159419 11-01.97 11-30.97 1 105.64 257.09 SALES 21159419 01.01.98 01.31-98 1 221.54 285.76 SALES 21159419 03.01-98 0331.98 1 8,57 5958 EMPL 13983622 0401-98 06.30.98 1 998.55 1,604.05 TOTAL: 1,450,39 2,374.10 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 06.17-99 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 taxpayerand 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. ?? CL. %Vjt*OL. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) June 7, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS CUMBERLAND SERVICES INC NOTICE OF TAX LIEN filed this day of at M. LF__ 0TAYFS 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, amended. as 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. 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 under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and 8,t. segax72cPoAf 1982, Act of C.S.A. Sectionc1701 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 arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES- PENALTIES AND Ih REss GENERAL INFORMATION: Catporation Tax ?= 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. Inhertence Tax ien= are liens on real estate which Continue until tax is paid. Ed UTInacx ome IgTl aId xFuemls olToayex. r Withholding T x a I tiler Tax Sal e9 Fuel a Tax ",tor •arriers Road Tax and Motor 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. PLAC; E9ETHE_EILIRGA TICS FQRM 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 tangiblepropertyor intangibleect subj,toilienli theis,sit8iuaoatedof.the Prothonotary of the County in which the ALMOMATIQREYLVAL_QF NO_UCE_ ANQERwR'rv of u0 a GENERAL-RULE; 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 liability with which the property may be charged. EXGEPTIQN• The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the lime that the tax lien is filed. $fZ, 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 certificate of release of any lien imposed with respect to any tax ff: (1) the liability is satisfied, satisfaction consisting of her of; orf(2the amount assessed ) the liability has become legally irtest and EXCIEPTION- Interest on Corporation Taxes is computed alter alien is paid. SETTLEMENT 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 arid/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.F., C.L. C N.I. • e% PER ANNUM ((((DUE DATE TO PAYMENT DATE DUG MENT B.L.. N E, OC.A F,,MI. - M PER Ara UM(DUE DATE TO PAYMENT DATE) P.UR. -1% PER MONTH OR FRACTION IDLE DATE TO PAYMENT DATE) P.LT.. EMT, -314 OF 1% PER MONTH OR FRACTION S. a U. -34 OF 1% PER MONTH OR FRACTION R.T.T. -e% PER ANNUM NH 6 EST. -e%PERANNUM LF.T.. F.U.T. -1% PER MONTH OR FRACTION MOR.T. -1% PER MONTH OR FRACTION O.F.T. -le%PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, theeficPieAnciesDepartus ing mentan ofann Reve l uanuinteerest will tabulate daily interest on all tax d rate that will vary from calendar year. Interest is Calculated on a daily basis at the following rates: DELINQUENT DATE MEREST RATE DAILY INTEREST FACTOR In182THRU 120192 209: 1 n93THRU 120193 1BS? OOOSr9 IIINTHRU 12/!191 1 14i 1% .o0043e 11195THRU 129195 1 .000301 11196 THRU 129198 I 0% 000 .336 11197 THRU 120I97 .000274 11I9e THRU 129191 /1% .000247 111192 THRU 120192 B% .0301 1 n93THRU IMIlo, 9 .000247 11195 THRU 12919e W192 11199 THRU 120199 R .000247 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 OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)