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Home My WebLink About99-04724 No. - Q, Civil Term VS. Court of Common Pleas Cumb. Co. REVK-14Y (e40)gEV000Ne COMMONWEALTH OF PENNSYLVANIA BUREAU OF COMPUANCE DEPARTMENT OF REVENUE DEPT. 210.0 HARRISBURG, PA 171214.0 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MISTER GOFER INC EIN: 26-1671568/000 2201 E COVENTRY LN Notice Date: July 6, 1999 ENOLA. PA 17025-1266 Notice Number: 375-384-499.070.1 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a liento be entered of record in your county. 1 TAXTYPE 2 ACCOUNT ID 3 TAX 4 TAX 5 6 7 PERIOD PERIOD EVENT TAX NUMBER DUE TOTAL BEGIN END DUE EMPL 17956699 07.01.97 09-30.97 1 1,204.87 2,280.88 TOTAL: 1,204.87 2,280.88 FILING FEE(S): 9.00 ? W - C i 17 N _. 71 - INTEREST COMPUTATION DATE: 07-16.99 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 demarxl 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. ! !! r2. . July 6, 1999 SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS MISTER GOFER INC NOTICE OF TAX LIEN filed this day of at IT. LIENS__ FOR IMES 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 1112-0 of the Tax Reform Corte 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 13,1 962, P.L. 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 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- PENALRESANDINIERUT GENERAL INFORMATION: Corporation 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 nu 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 lens are liens on real estate which Continue until tax is paid. Personal Income Tax moloyer Withholding Tax. Really Transfer Tax ale= Tax FLeI Li=e T x A r rnere Ro D T ?rI and Use Tax lien, -18 mOtorbus Tax Ilene are Ilene upon the Iranchlses as well as real and personal Properly 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_QUHE FILING KQT& 1M 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 tangiblerope or rlyintasubjngiectble to, ilinethis e osituateBiCo odf. the Prot nonlotary of the county in which the pn AUTOMATIC REVIVA OF NOME AND PRIORITY OF N=E QENERAL RULE According to the Fiscal Code, the Notice of Lien is automatically revived and does not require telling of the Notice by the CommonweaMh. 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 Commonweahh does riot maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. 6EE; Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OF I IEN Subject to such regulation as the Secretary or his delegate may prescribpe,o the Secretary or his delegate may issue a certitieate of release of any lien imsed with respect to any tax it: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and cost in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION- Interest on Corporation Taxes is computed after alien is paid. SETT M NT 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. CS.. F.F., C.L. CALL -9%PERANNUM DUE DATE TO PAYMENT DATES ANNUM B. C.L. OR. I., ME,OP..M1. -M PER ANNUM(DUE DATE TO PAYMEENT DATE) P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., EM.T. -914 OF t% PER MONTH OR FRACTION S.a U. -v4 OF 1% PER MONTH OR FRACTION R.T.T. -9%PERANNUM INN a EST. -e%PERANNUM LF.T., F. U.T. -1% PER MCNTH 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: DEUNOUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1 n/112 THRU 12n1R2 20% 111183 THRU 12AIR3 18% .000518 11/91 THRU 129191 11% ,000198 It?15THRU 129195 139: A0090I 11196THRU 1=1416 0% 1 A 56 tn/877HRU 129197 W .000274 111/98THRU 129191 1% 1 .000247 In/92 THRU 129192 1 .000901 11199 THRU IMIA/ % .00024 tn/85 THRU 121J199 .000182 tnre9 THRU 121199 7% .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)