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HomeMy WebLinkAbout99-04935 t , No. 22- ?earil Term IllI?66 VS. :51, rn)Vj4, Court of common Pleas Cumb. Co. i I t REVK-200(4-96HREVOOK10) BUREAU OF COMPUANCE OEPr. 20090 NIRRIBBURO. PA 17120-090 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. ASIMINA INC 1833 HUMMEL CAMP HILL PA AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA AVE DOCKET NUMBER: 99-4935 17011-5941 DATE FILED: August 16, 1999 EIN: 23-2735562/000 NOTICE NUMBER: 703-787-000-020.3 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note should be removed from the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your ousts of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 03 day of February, 2000. to-" a. )":;V, J4., Robert A. Judge, Sr. Secretary of Revenue Dorothy A. Totton Director, Bureau of Compliance h .J U. Q QO ZQ W > } J z a Zz 0 a 0 U? LL 00 V ¢o 0'g U jr ww 2 m ?U 0 0 N uj F O Z Q Z > LL N W Z> wW a? LL LL 00 S Z J LU za OW ?o O 0 Z_ Q Z_ LL U) Q y O H Q REVK-tee (945) REVQWVJ BUREAU OF COMPLIANCE DEPT. 280/00 WRISSURO, PA 17120-0We COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE A I r T; 4'I n-r ; , CERTIFIED COPY OF LIEN U`I? .., OThRY q- q9,3 -? 99 AUG 16 AM 11:1$ COURT OF COMMON PLEAS OF ?5 ?yli5! (?I?f M r? CUMBERLAND COUNTY, CUI`V10.E.ALA%01 COUNTY PENNSYLVANIA ASIMINA INC PENNSYLVANIA EIN: 23.2735562/000 1833 HUMMEL AVE Notice Date: July 13,1999 CAMP HILL, PA 17011-5941 Notice Number: 094-743-599-070-8 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 he entered of record in your county. 41G.Oc)o C?-Lg go-TC43 Rik P43{1 1 2 3 4 5 6 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21551922 03-01-98 03.31-98 1 0.00 191.48 SALES 21551922 08.01-98 08-31.98 1 0.00 349.46 SALES 21551922 12.01-98 12-31-98 1 1,619.31 1,968.00 TOTAL- 1,619.31 2,608.94 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07.23.99 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 andwhich, 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 rase may be. SECRETARY OF REVENUE (OR AUTHORIZED DELEGATE) PART 1 -TO BE RETAINED BY FECOR DING OFFICE July 13, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS ASIM INA INC NOTICE OF TAX LIEN filedthis day of at in. LIENS FOR TAYF 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 Reafty 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 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 eL seq. (For decendants with date of death priorto 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 FORT YES PENALTI c AND IN R cr GENERAL INFORMATION: lZi2nporation Tax Lien= Provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and properly, both real and personal, with Co 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 I time are liens on real estate which Continue until tax is paid. Personal Income Tax mDloyer L'Tithholding T x Re Ily Transfer T x cote end Use Tax Ugutd F el Tax -Fuel Use T z L otor rriar R H T Motorbus Tax here are hens 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 properly is situated and shelf 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 OFTHF FILING NOTICE 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 shuated 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. AUTOMATIC REVIVAL OF NOTI F AND PRIQRRY OF AOTICF GENERAL RULE • According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonweahh. 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. C-2fCEPTION: 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 a certhicate of release of any lien imposed with respect to any tax 8: (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 computedaher a lien is paid. $ETTLEMENTOFAC -OU 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. C.L. C.N.I. - 5%PERANNUM ((DUE DATE TO PAYMENT DATE) C.L. OP., CA. S.T. -e%PERANNUM(DUE DATE TO PAYMENT DATE) BAL. P.U.fl , E'O.P., M.I. - 1% PER MONTH (OR FRACTION (DUE DA ETO PAYMENT DATE) DATE) M PER ANNUM DUE DATE TO P.I.T.. EMT. • T4 OF 1% PER MONTH OR FRACTION S.a U. -3N OF 1% PER MONTH OR FRACTION R.T.T. 0% PER ANNUM NH a EST. -e% PER ANNUM LF.T.. F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION O.F.T. -IM 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: DEUNOUENTDATE MEREST RATE DAILY INTEREST FACTOR tn92 THRU 129192 20% 000548 1AM THRU 129193 1M . ?48 1 n91 THRU IMIdS4 11% , 000301 tAM THRU 1791Ai3 13% . 00035E tn96 THRU IW198 10% . 000274 11/87 THRU 12!!197 61r. . 000247 TAM THRU 129191 11% . 000347 1n92 THRU 129192 . 000247 tn93 THRU 1291r 7% M . 000192 1n95THRU 12919e 9% . 000247 IMeTHRU IMIM . 001e --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)