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Home My WebLink About99-05324 No. 0- s3af? Civil Term VS. L® .P Z' .GL• Court of Common Pleas Cumb. Co. V 'I _ °AE'-4.15e("SxREVa05xel COMMONWEALTH OF PENNSYLVANIA BUREAU OF COMPLIANCE DEPARTMENT OF REVENUE DEPT M 5 NARA RRISSUR BUR0, PA 17120OW! n f U : - CERTIFIED COPY OF LIEN 1 ?qq _ _3aq T??,? I ' ! E, COU RT OF COMMON PLEAS OF U 11I1"IRP01 aKin enl lklT PENNSYLVANIA NORTH ATLANTIC COFFEE CO["JGDiY'.; + B EIN: 25.17602041001 CAMP HILL MALL 904 Notice Date: July 20, 1999 CAMP HILL, PA 17011 Notice Number: 105.925.099-071-5 (*See attached correction of lien name) 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. 'S9.OLc) Pd cu-ii a3u81Utgoa Ro 8,5019 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 18201988 01-01.96 03.31-96 1 55.64 92 94 EMPL 18201988 0401.96 06-30-96 1 0.00 . 302.37 EMPL 18201988 07.01-96 09-30-96 1 0.00 189.66 TOTAL: 55.54 684.97 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07-30-99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct ;,,I copy of alien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which,. t;. after demand for payment Ihereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES Is a lien in favor of ft ; Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ?. July 20, 1999 2 SECRETARY OF REVENUE (OR AUTHORIZED DELEGATE) DATE PART 2- TO BE RETURNED TO THE DEPARTMENT OF REVENUE COMMONWEALTH OF PENNSYLVANIA VS NORTH ATLANTIC COFFEE COJUDITH A B NOTICE OF TAX LIEN filed this day of at M. LIENS_EQR_TAX0 Uens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Uens 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 Really Transfer Tax arise under Section 11 12-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. Lions for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Uens 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 of. 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.). Lions 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 was under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES- PENALTIES A DINT RE 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. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax Employer Withholding T^x Re-11y Transfer Tax Sales and Use Tax. Liquid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and Motorbus Tax 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 OETREFILING NORMEORM 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 Personnel Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the properly subject to lien is situated. AUTOMATIC REVIVAL of NOTJCEAND AlQRRY 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. RE EASE OELIEN 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 liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs introspect thereof; or (2) the liability has become legally unenforceable. EXCEPTION, interest on Corporation Taxes is computed after a lien is paid. SETTLEMENTOFACC_M 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 NI. - M PER ANNUM (DUE DATE TO PAYMENT DATE) C. I., G R, C.A.. S.T. -e% PER ANNUM (DUE DATE TO PAYMENT DATED 6.L.,N.F.G.P.,M.1. -65. PER ANNUM (DUE DATE TO PAYMENT DATE P.U R_ • 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.IT. E.MT. •14 OF 1% PER MONTH OR FRACTION S.a U. -14 OF 1% PER MONTH OR FRACTION RT.T. -M PER ANNUM NH S EST. -M PER ANNUM LFT. RUT, •1% PER MONTH OR FRACTION Mq R.T. -1% PER MONTH OR FRACTION O.F.T. -10%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: DELINOUENT DATE MEREST RATE DAILY INTEREST FACTOR 1/1, 92 THRU 121192 20% 000548 1/1182 THRU 129192 IM .000128 11184THRU 129191 11% met 111/OTHRU 129195 1Tx ,000258 In 106THRU 129196 10% .000274 1/1187THRU 129197 9% =247 1/VBB THRU 129191 11% .000001 1/192 THRU IM192 9% .000247 tnnn THRU 129191 M .000192 111M THRU 1291/Be 9% .000247 11199THRU 12CIM M ,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 became 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) mw. rw,cw,.a., ur Revenue BUREAU OF COMPLIANCE t DEPT. 200946 m.ul a •a• .4.R1 NARRISRm, PA 17120-0946 (Ti- 0,5aq AT0 m C L 1 COURT OF COMMON PLEAS OF NAME AND ADDRESSI CUMBERLAND COUNTY, PENNSYLVANIA 18201988 JUDITH A BRANLEY T/A NORTH ATLANTIC COFFEE CO CAMP HILL MALL 904 CAMP HILL PA 17011 TO The INT1440014Aa OF SAID W TI CERTIFIED COPY OF LIEN airm•.t b w W N M t?MeNla N ••wrlMa, ' Olaf. L ter,CY bti•IbY • urelflN bn N • llw b N eea•.N N fw4 fn a«r bmb• GTR W 04,71 V TAY Falco A„FISYENT ILMt"lw TAY (OR OOF GTS) OETt1NIMATtm NWMM TAY TOTAL m SMLDMiT 7 1 , 4 5 I EMPL 01/01/96 TO 55.54 84.97 09/30/96 n (-, - . Ii _( L^ ra ` cn TOTALS $55.54 $584.97 7/30/99 Samar c4R.lrtenw DATE .. FILING MIS) ,.9.00 al•f•bl of the Ga..•Awa4ltn .ov ntOwlL IYTES64r Tna ena 6•CYtt•to es Roenva for his a of 1w3-I0 eeruau this to e• • tr+• 9-e eerraet c. •f r•nns . innu a .. of • ilan a t en 1 Y " ... . s . - nl w , ApR4 1-9-1.1 far vn-le to.. Intone. a44111•ns A, ranaltles tnar-n ev f„e .an T•,- aFTTLEIFIIT TOTAL 9-Yer -a which, after 4wan4 far -sA•nt tnaresf, r-sans nn0414. Tn• -evnt of Ivan Un- veI the Lass-v•s 11e-rt1, real, Par,Inal, er bath, as tn. 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