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Home My WebLink About99-04305 No. q-Y34.f Civil Term VS. Court of Common Pleas Cumb. Co. , REVK-159 (9ae) REV00010, NO COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE "- CERTIFIED COPY OF LIEN T-430.5 ( u9 Term 99T.". 15 ,?;i F• 1+4 V.J'JI S & N MANAGEMENT INC 3200 LILY AVE BALTIMORE, MD 21227 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 62-14948301000 Notice Date: June 28, 1999 Notice Number: 041-293-199.062.3 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. BUREAU OF COMPLIANCE DEPT. 200MI HARRISBURG, PA 17129 Me 16q.W0 cu4 9oU?,q &JA 1 2 3 4 5 6 7 TAX 'TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21610145 04.01.90 06-30-90 1 1,134.61 2,364.18 TOTAL: 1,134.61 2,354.18 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 alien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, alter 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. ti-. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE June 28,1999 DATE 1 COMMONWEALTH OF PENNSYLVANIA VS S & N MANAGEMENT INC NOTICE OF TAX LIEN filed This day of at IT. LIENS FOR TAYE 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 Taz arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty 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 Estate for Act of 1982, Act of December 3, 1982 P under . 1086, Inheritance 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 181, 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 TAXF PENALTIES AND INTEREST GENERAL INFORMATION: rporation Tax Lien? 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 moloyer Withholding T x Really T an far Tax le and Use Tax LlDwd Fuels Tax FLeI se Tax Motor rrier o T Motorbus Tax liens are (lens 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. PLACL"EtJLlHG1l0IlCE FORM PLACE OF FILING: The notice at lien shall be tiled: (a) In the case of Real tangible or in the office of the Prothonotary of the county in which the propewhicrlhy the subject to the lien is situated and (b)in the case o1 Personal Property, whether rt intangible, in the office of the Prothonotary of the county in property subject to lien is situated. gUTOMAE EY VAL_QENOTICE AND PRIOR_ (ry OF NOTICE GENEEAL.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, j-xrcpTlpN. 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. RELEASE Of LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue cenilicate of release of any lien imposed wlth respect to any tax it: (1) the liabi litys 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 OFACCOUNT 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. CS.. F.F., C.L.,CN.I. -ax PER ANNUM (DUE DATE TO PAYMENT DA77FE?? GTI. DUE D C.L.. N.E. OC.A R., MI. • M PER ANYUMWUM DAATE 70 PA MENT DATE) P.U.R.. • 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PAT. E.M.T. -3/4 OF 1% PER MONTH OR FRACTION S. a U. - 34 OF tx PER MONTH OR FRACTION P.T.T. -ex PER ANNUM NH a EST. -ex PER ANNUM LF.T., F.U.T. • tx PER MONTH OR FRACTION M.C 0.T. • lx PER MONTH OR FRACTION O.F.T. -181 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 NTENEST RATE DAILY INTEREST FACTOR I/1 1112THRU 129192 20% 11183THRU 1213193 189: .OO?a IIIM THRU 12n19{ 11X x`48 1 MMSTHRU 1213195 1R .000831 1119fi THRU 12mme 109: X301 111187 THRU 129197 91'. ,0002)1 ' 111/88THRU 12A191 ttx .030 [47 113192 THRU 1213192 2.y .000301 11IM3 THRU lMIM .0001!7 1/1195 THRU 129198 .030182 1/199 THRU 12n19B .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 OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)