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Home My WebLink About99-05325No. J9- 4ri4ir Civil Term VS. Court of Common Pleas Cumb. Co. I 3 ?A REVK-109(945) REVOOOKO COMMONWEALTH OF PENNSYLVANIA 6UREAU OF COMPLIANCE DEPARTMENT OF REVENUE DEPT 28O e WRIe W R0, PA 17118-0Ne CERTIFIED COPY OF LIEN - 53a 5 c?t '., I ' g: Term 9?Y RAINS INTERNATIONAL LTD-:'. 3920 MARKET ST CAMP HILL, PA 17011-4202 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2228190x000 Notice Date: July 20, 1999 Notice Number: 106.009-799.071.5 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewhh transmitted a certified copy of a lien to be entered of record in your county. `g4•QOS'd CAJ-`Ilt a-?C)Rlh71-In-l A* xKn?1? 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 13783931 01.01.85 03.31.85 1 0.00 6,423.93 EMPL 13783931 07-01-85 0930-85 1 0.00 8,165.77 SALES 21152723 02.01.87 02.28.87 1 3,365.96 8,162.51 SALES 21152723 08.30.86 08.30.86 1 0.00 18.00 SALES 21152723 02-27.87 02-27.87 1 0.00 11.00 TOTAL: 3,365.96 22,781.21 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, certiliesthis to be a true and coned 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) July 20, 1999 DATE PART I - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS RAINS INTERNATIONAL LTD NOTICE OF TAX LIEN filed this day of at m. Uens for Corporation Taxes arise and r SB Sectition 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Lions 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 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. Uens 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). Uens f inheritance Estate Tax Act lot 1982, Act December 13, 1982, P.L. 1086. Inherit a No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 et. 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- NALTIES AND INNI K5_T GENERAL INFORMATION: Corporation Tax ien? 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 no further n. otic% 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. InhWhance Tax ODD are liens on real estate which continue until lax is paid. Personal Ins me Tax Dloyer V ilhholding Tax Realty Tran?<Ier Taz_$ajgs and Use Tax Llqud F el Taz Fuel Use Ta„Motor Carrier,-Road Tax ilW 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. PLACEOF_THE FILINQ-NQTICEF_QRM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real subjetto the lien Iscs tuatetl nrd (b)rio the case o Penr syamin Pwhich ropene, wrFopeerty tangible or intangible, in the office of the Prothonotary of the County in which the property subject to lien is situated. AUTOMATIC REVIVAL 017NOTICE-AND3RIORITUEN11TLCE 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. FXCEPTInN• The Commonwealth does not maintain priorby 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. RELEASUF 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 if: (1) the liability is satisfied, satisfaction consisting of paymentor hereof:of the(2)amtheount assehasssedbetogethme co er withlegallyallneinterestce nforandablecosts in reEXCEPTIONspect interest on ion T u. I Corporation Taxes is computed after a lien is paid. SETILEMENT OF AM-UNT 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 lace 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 Irom 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. R. C I. C N 1. -6% PER ANNUM (DUE DATE TO PAYMENT DATE C.I , G.R.. C. A., S.T. -a1. PER ANNUM CUE DATE TO PAYMENT DATE B.L.. N.E., G.P.. M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE P.U R. -11. PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PI.T., E.MT. -34 OF 1% PER MONTH OR FRACTION S.a U. -314 OF 1% PER MONTH OR FRACTION R T.T. -e% PER ANNUM NI-1a EST 11% PER ANNUM L F T.. F.U.T. •1% PER MONTH 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, 1992, 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 I M182THRU 121192 20% MM THRU 12119] 46mAe 111181 THRU 12n) m jjy 400131 1 MISS THRU 129195 1]% 400201 1/1106 THRU 121196 10% 000351 f ry67 THRU 121117 M .000274 1/1 eTHRU121191 11% 000247 111162 THRU 121192 400301 111193 THRU 121191 000247 1M195THRU 121196 It% 400112 1M199 THRU 121119 M .000247 .0001 e2 -•- 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)