The URL can be used to link to this page

Home My WebLink About99-05048 I No. 9 9- -O Civil Term vs . v,YW-A 2ii Ale ,am., x, Court of Common Pleas Comb. Co. I j f l i ' rQL CF TI," COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE 5?i1g 99aUr,19 PM It 22 -t ?? Ter rn CL1NEc -:Lr. ND Cr;JNTY THE SPORTNIT INC F[PINSYL%IANIA PO BOX 753 MECHANICSBURG, PA 17055 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.2056176/000 Notice Date: July 13, 1999 Notice Number: 095.665-899-070.9 To the Prothonotary of said court: Pursuer# 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. •?4,ix'? ? ck?9U?.3 R? 8y55a 1 2 3 4 5 6 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 13108725 07.01-90 09-30-90 1 260.18 600.71 TOTAL: 260.18 600.71 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 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 case may be. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) REVK-159 (PPS) REV0001Q, BUREAU OF COMPLIANCE DEPT. 2~ HARRISBURG, PA 1713e-0ete PART 1 - TO BE RETAINED BY R ECORDING OFFICE July 13, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS THE SPORTNIT INC NOTICE OF TAX LIEN filed this day of at M. Uens 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. Uens for Reafty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended Uens 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 at. seq. (For decendants with date of death prior to December 13, 1982, liensarise underthe Inhlerhanceand Estate Tax Ad 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. Uens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). GENERAL INFORMATION: Corporation 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. are liens on real estate which continue until tax is paid Personal Income Tax. Employer Withholding Tax Reahv Transfer Tax Sales and Use Tax.. Liquid FL_Is Tax Fuel U! Tax. Motor Carriers Road Tax arxl Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but only after they haws been entered and docketed of record by the Prothonotary of the county where such property is sbualed 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. PLAUEQEIHE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be tiled: (a) In the case of Real Properly, 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 Properly, whether tangible or intangible, in the off ice of the Prothonotary of the county in which the properly subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF TICS GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require rattling 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 properly 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. RELEASE OF 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 8: (1) the lability 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 hen is paid. SETTLEMENT 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. C.N.I. - ee. PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., DR.. C.A.. S.T. - M PER ANNUM (DUE DATE TO PAYMENT DATFJ B.L.. N.E. O.P., M.I. -C: PER ANNUM DUE DATE TO PAYMENT CATTEEI) P.U R.. •1% PEA MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T.. EM.T. -y1 OF 1% PER MONTH OR FRACTION Sab. -Y4 OF 1% PER MONTH OR FRACTION FI.T.T. -e%PERArNNNUM NHS EST. •e% PER ANNUM LF.T.. F.U.T. -1% PER MONTH OR FRACTION MC.A,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 1,1Slip, 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: DFUNOUENT DATE MEREST RATE DAILY INTEREST FACTOR tn92 THRU 11/)192 10% .0007" 11143 THRU 1Pl M te% .000166 1n91 THRU 12/)191 11% .000601 11195 THRU 129195 IM .000650 1n96THRU12411" I^ .000274 11197THRU 129191 9% .000247 tn99 THRU IWIMI 11% .000601 11142 THRU 129192 .0002!7 tn93 THRU 1=191 n6 .000192 1n95 THRU IMIANI 9% .000247 1n99 THRU tMIM 7% .000192 --Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid out. -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)