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Home My WebLink About99-05330 No. 99 - S33o Civil Term vs. Court of Common Pleas Cumb. Co. i I i i i r { REM I"("$) REVa66xe BUREAU OF OOMpLLANCE DEPT 2t 6 KARRIMURG, PA 17128M16 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE qQ- 5330 cum NOTHING INCORPORATED 4955 CARLISLE PIKE MECHANICSBURG, PA 17055-3025 4Ioq.COpC) ckj?_A a3CRIn-Tur,n fLA R ,nD CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.1783105/000 Notice Date: July 20, 1999 Nolioe Number: 107-000-499.071-5 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. 2 UNTID TAX 8 7 PERIOD AX UE TOTAL DUE 0147833 RZI 04.01-98 0430-98 M 1,240.57 1,705,88 1, 240.57 FEE(S): 9.00 z W INTEREST COMPUTATION DATE: 07.30-99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, candies this to be a true alt corral - +1` 'S copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer andwhldi' '*. . alter demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES Is a lien In favor'o11M f Commonwealth of Pennsylvania upon the taxpayer's oropeny, real, personal, or both, as the case may be. SECRETARYOF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE July 20, 1999 DATE wv I COMMONWEALTH OF PENNSYLVANIA VS NOTHING INCORPORATED filed this NOTICE OF TAX LIEN day of at m. LIENS FOR TAXES 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 Really 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 Talc 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 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.). 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 TAXEe PENALTIES AND INT BESS 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. Per=sonal In me Tax moloyer Withhold Tax Realty Transfer Tax?Sales and Use Tax Liquid Fuels Taz Fuel Use T-x Motorellas arriers Road TalLapd Motorbus Tax liens are liens upon the franchises as wreal and personal properly 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-OE THEFILIRQ-NOTICEEORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Properly, in the office of the Prothonotary of the County in which the properly subject to the Iran is situated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the County in whch the property tubed to lien is situated. AUTOMATICREVIYAL_OENOIlCEAN0 _2MRM of QM GENERAL_ITULE: According to the Fiscal Code, the Notice of Lien Is automatically revived and does not require telling 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 whh 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-DE-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 rasped to any tax it: (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 computed after a lien is paid. S_ESCLEMEHT OEACCOM 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 lazes due on or before December 31, 1981, interest is imposed at the following rates. CS., F F., CL, CAI •e+. PER ANNUM (DUE DATE TO PAYMENT DATE) C.I. G.R.. C.A . S.T. • 65. PER ANNUM (DUE DATE TO PAYMENT DATE) B. L.. N. E.. OD., M.I. -61. PER ANNUM (DUE DATE TO PAYMENT DATE) P.U R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I IT,. E.M.T. -314 OF to PER MONTH OR FRACTION e. a U. • 34 OF 1% PER MONTH OR FRACTION RTTex PER ANNUM NH a EST. -M PER ANNUM LET., F.U.T. - 7% PER MONTH OR FRACTICN MART. - 1% PER MONTH OR FRACTION O.FT. -IM PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will tabulate 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 INTEREST RATE DAILY INTEREST FACTOR 11I92 THRU 121192 20% SppOxg Imes THRU 121191 16% .000{36 1 n'U THRU 12,3191 11% .000301 111/65 THRU 12,3195 13% .000306 11IM6 THRU 129190 104 ,000206 11116] THRU 124197 9% ,000270 111166 THRU 124191 tit .0002(13 111192 THRU 12,3192 9fi .000201 1n193 THRU 121191 A: .000162 1n195THRU 121196 M ,,300292 In/99 THRU 121199 ]% .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 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)