The URL can be used to link to this page

Home My WebLink About99-04294 No. ?4- 970V Aril Term ,I ?s. Court of Common Pleas Cumb. Co. j r REVK909 (9ye) REVOWK0 BUREAU OF COMPLIANCE DEPT. 2209" HARRISBURG. PA 1112849" NO COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE • -n ?.-nom, 094 JUL 15 J! !TY LEISURE INN OF AMERICA, Ip?N :Sl'L:Ir'•'V i 1179 HARRISBURG PIKE CARLISLE, PA 17013-1669 '8Q.Oppd curA%.p39 tor' 831,13 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.190236ZDOO Notice Date: June 28, 1999 Notice Number: 041-285.199-062.3 To the Prothonotary of said court: Pursuant to the laws of ow 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 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX PERIOD PERIOD NUMBER DUE TOTAL DUE BEGIN END SALES 21099481 02.28.78 02-28.78 1 2,230.42 7,448.41 TOTAL 2,230.42 7,448.41 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07-08-99 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 dalien emand against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayerand which, 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. = Q.. June 28, 1999 SECRETARY OF EVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS LEISURE INN OF AMERICAJNC NOTICE OFTAX LIEN filed this day of at m. LIENS FOR TAXE Liens for Corporation Taxes arise under Section 1401 of the Fiscal Cade, 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. Uens for Reality 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). Uens 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 FORTAXES PENALTIES AND INTEREST GENERAL INFORMATION: QQrporation 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 Lien= are liens on real estate which continue until tax is paid. Personal Income Tax, F mdgyer Wdhholddlna Tax Realty Transfer Tax Sal and Use Tax. Liquid F ref Tax I-ref cy Tax Alotor arriers Road Tax and Melor)Els_IHX (lens 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. PLA4EOF THE ELI R"OTICE 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. A tTOMATIC REYIVAL-OF_NOTICE AND PRIORITY of AIC Ti _r -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. 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. $EE Act of December 12, 1994, P.L. 1015, No. 138. RELEASE .F_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 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 OFA O N7 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 !hrough the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. CS.,FF., C.L. C.N.I. -e% PER ANNUM (DUE DATE TO PAYMENT DA C.L. OP, C.A. S.T. -6% PER ANNUM (DUE DATE TO PAYMENT DATE P.U.R. E OP MI - t% PER MONTH OH FRACTION( (DUE DATE TO PAYMENT DATE) P.I.T.. E.M.T. • 34 OF 1% PER MONTH OR FRACTION S. a U. • 34 OF 1% PER MONTH OR FRACTION R.T.T. -a% PER ANNUM NH a EST. -M PER ANNUM LF.T., F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. •1% PER MONTH OR FRACTICN 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 1n92 THRU 1MIS2 20% 041px e 0 1 1 n183 THRU 129193 18% . B 8 111 THRU 129191 000301 W 1n93 THRU 121!193 13% . 30e 01XXIM 11198 THRU 129198 184, 1 1I97 THRU 129197 B% .0002!] 1n/88 THRU 129191 11% .000301 111192 THRU129192 419: M21T 1193 THRU IMI&i 74. 0001412 11193 THRU 12A19s 419: . M1,7 247 1n/99THRU 1=1419 7% .000 --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)