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Home My WebLink About99-04290 i No. 99- 4Wd Civil Term us. Court of Common Pleas Cumb. Co. y _ REVK-159("5) REVOMKO COMMONWEALTH OF PENNSYLVANIA BUREAU OF COMPLIANCE DEPARTMENT OF REVENUE DEPT. 280240 HARRISBURG, PA 17128-0 (?I ,,;,')CERTIFIED COPY OF LIEN 4aq S3 ,1!!!- I S Ai 1 G: SCOURT OF COMMON PLEAS OF CUMBERLAND COUNTY, CUtr?E_r? f:. ':i TYPENNSYLVANIA LOCK STOCK BARREL & BOW INC FENi`S11 EIN: 23.2182972MOO 22 E 1ST ST Notice Date: June 28, 1999 PO BOX 418 Notice Number: 041.257.599-062.3 BOILING SPRINr PA 17007-9601 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. _???.ocs? ?-? RoLo3q R1+ 83134 7 2 3 4 5 6 7 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 13612221 Ot-01-88 03-31.88 1 49 14 EMPL 13612221 0401.88 06.30-88 1 . 136.64 EMPL 13612221 07.01-88 09-30.88 1 49.14 135.29 SALES 21163280 12-01-88 12-31.88 1 52.92 144.25 SALES 21163280 12-30-88 12.30-88 1 91.46 199.49 0.00 18.00 TOTAL: 242.66 833.67 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07.08.99 The undersigned, the Secretary of Revenue (Oran 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. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) June 28, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS LOCK STOCK BARREL 8 BOW INC NOTICE OFTAX LIEN filed this dayof at IT. 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. 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 Camera 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 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.). 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 INTEREST GENERAL INFORMATION: Q9poration 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 Tax mployer Nlithholdinq T x Re Ity Transfer Tax Gle and Use Tax. Liquid Fuels Tax. Fuel r Tax Motor Carriers Road TaxInd 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-O_F1HEFILING_ NOILCEF9AM 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 propert subject to the lien is situated and (b) in the case of Personal Property, whelheyr tangible or intangible, in the office of the Prothonotary of the county In which the property subject to lien is situated. WDJUT1C R VIVA OF '1T1CE AND-PM BOO NOM GENERALRLLE; 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 safe or IiabilNy with which the property may be charged. EXCEPTION' The Commonweahh does riot maintain priorhy of tax liens over any existing mortgages or (lens which are properly recorded at the time that the tax lien is filed. SEE: Act of December 12, 1994, P.L. 1015, No. 138. BELEASE_OFr11EN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cert6icate of release of any lien imposed with rasped 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. 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 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.F.,CL,CN.I. -a% PER ANNUM DUE DATE TO PAYMENT DA7F? C.I., O.R., C.A., S.T. .8y, PER ANNUM ME DATE TO PAYMENT DATE) P.U.R.. E, O.P.. M.I. ,% M PER ANNUM (DUE PER MONTH OR FRICTION(DUE DATE TO PAYMENT DATE) P.I.T., EM.T. - 316 OF 1% PER MONTH OR FRACTION S. a U. . T4 OF 1% PER MONTH OR FRACTION R.T.T. •e%PERANNUM NH a EST. -69, PER ANNUM LF.T.. F.U.T. .1% PER MONTH OR FRACTION M. C.R.T. -1% PER MONTH OR FRACTION O.F.T. •18% 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 vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE MEREST RATE DAILY INTEREST FACTOR t n 92 THRU 1211192 20% .000318 111183 THRU 129193 18% Opp13q (XK"I" 1 n 181 THRU 1261, 81 11% 111 MS THRU 12M 183 13% . .000378 111186 THRU 12111 Me 10% .000256 11197 THRUI 1197 13% 1100265 1 I1188THRU 126191 11% 600301 111192THAU 126192 B% 000267 11193THRU 129191 . 000102 111193 THRU 1211198 9% . 000267 11199THRU 129199 MIN --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) )(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)