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Home My WebLink About99-04937a No. - ---k Clvll Term &1?eAL) ?m Pc ?AnleF. vs. Court of Common Pleas Cumb. Co. t REVK-159 (Bee) REveeox? COMMONWEALTH OF PENNSYLVANIA BUR61U OF CAMPUANCE DEPARTMENT OF REVENUE DEPT.280940 tMHR1eBURG URa, PA 171II140e RLFL-O,=F C? CERTIFIED COPY OF LIEN n I 0_ 747 `rr; )XOThRY 4037 99AUG16 AM 11: I9 COURT OF COMMON PLEAS OF ?t m CUMBERLAND COUNTY, CUM3-;: iuSVJ COUNTY PENNSYLVANIA C & M SPORTSWEAR PENNSYLVANA EIN: 23.2443449/000 R D 6 BOX 99 Notice Date: July 13, 1999 CARLISLE, PA 17013 Notice Number: 095.338.499.070-8 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 be entered of record In your county. MWX a?q,? C?`-LA gCf193 Rz* 243A13 1 2 3 4 6 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 14443543 04.01-87 06.30.87 1 135.15 612.18- TOTAL- 135.15 612.18 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 two 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 ease may be. ,?! LT. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) July 13, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS C 6 M SPORTSWEAR NOTICE OF TAX LIEN filed this day of at IT. 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 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. Lions 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 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 et. 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 wise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). GENERAL INFORMATION: CoMgration 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. Employer WdhholdinQ Tax. Realty Transfer Tax. Sales and Use Tax Liquid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and Motor T x 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 OFTHE 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 situated and (b) in the case of Personal Property, whether tangible or intangible, in the office or the Prothonotary of the county in which the property subject to lien is situated. A(LLOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE 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. SEE; Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cortdicate 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 rasped thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes Is computed after a lien is paid. SMLEMENT 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., C.L, CN.I. •22: PER ANNUM (DUE DATE TO PAYMENT DA7ET C.L. G.R.. C.A., S.T. •8% PER ANNUM (DUE DATE TO PAYMENT DATE) RL., N.F. G.P., MA -6% PER ANNUM (DUE DATE TO PAYMENT DAIS) P.U.R- -1% PER MONTH On FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., EM.T. .314 OF 1% PER MONTH OR FRACTION S. a b. -34 OF 1% PER MONTH OR FRACTION R.T.T. -6%PER ANNUM INH A EST. -6Y, 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: DELINQUENT DATE MEREST RATE DAILY INTEREST FACTOR 111122 THRU 129192 20% .000648 1 n93THRU IZ1123 12% .000432 in94 THRU 12/3194 11% .000301 1MWT14RU 1W M5 13% .000332 1n96THRU 1WIMS 10% W274 1n97 THRU IM N7 4 9% .000247 1n92THRU 1= 1 11% .000301 IM192THRU 129192 9% .200247 1nWTHRU 1211194 M .290192 1n19s THRU 12/31M 9% .000247 11199THRU 1211199 7% .000122 --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) -