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Home My WebLink About99-05332 No. -9O'- Civil Term VS. c cfmz - Court of Common Pleas Cumb. Co. 4 AEVx-159 (e-e5) AEV000M BUREAU OF COMPUANCE DEPT 2NUS 1 RRIeBURG. PA 17129UW6 NO COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE cp533 L'?`QTerr?., RENEE GARMENT INC - 31 SENECA ST SHIPPENSBURG, PA 17257 V-R,epM Curt ?3o81oiUtiz R& 85oa? CERTIFIED COPY OF LIEN.. 1 COURT OF COMMON PLEA Or CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.2477679+000 iA •' r Notice Date: July 20, 1999 Notice Number: 106.687-799.071.5 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. 1 2 3 4 5 6 7 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 14557482 07.01-87 09-30.87 1 516.21 1 464 12 EMPL 14557482 10-01.87 12-31-87 1 816.89 , . 2,297.15 TOTAL: 11333.10 3,761.27 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 lobe a true and correct copy of alien 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 alien in favor of the Commonwealth of Pennsylvania upon the taxpayer's Property, real, personal, or both, as the case may be. ?!! , a-. ?-o SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE July 20, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS RENEE GARMENT INC NOTICE OF TAX LIEN filed this day of at IT. LIENSEORSAXES Liens for Corporation Taxes arise under Suction 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 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 Loral Sales, Use and Hotel Occupancy Tax and Public Transponatiun 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 Qo ES,_PENALTJES AND INTEREST GENERAL INFORMATION: ,{' ImIation Tax ienc 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 Co further nvljDe, 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. Inherbance Tax Lien= are liens on real estate which continue until tax is paid. Parfignal Income sLim q el al "n and List Tax Fu c F Tax. MotgL QX1iers &%LTaa_apd 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 OF_THEFILING NOTICEEORM PLACE OF FILING: The notice of lien shall be filed: (a) In the rase 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 inlarlgible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF. NOTICE.AND_PRWRITY_OFM1rE GENERAL_AULE; According to the Fiscal Code, the Notioe 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 lull, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or Iiablhyw0h which the property may be charged. EXCEP_TIQN; The Commonwealth does not maintain priority of tax liens over any existing mortgages or liem which are properly recorded at the time that the tax lien is filed. SEE: Act of December 12, 1994, P.L. 1015, No. 138. RELEASIDE1)EN 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 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. FtEM 09NE10.E ACIMUNI 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 addifons and/or penalties, and assessed and accrued interest up to the interest Computation dale 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., O.L.. C N.1. -6% PER ANNUM (DUE DATE TO PAYMENT DATE) C. L. G.A, CA.. ST -6% PER ANNUM (DUE DATE TO PAYMENT DATED B.L.. N E. G. P., MI 6% PER ANNUM (DUG DATE TO PAYMENT DATE P_U R. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P I.T., EMT. - ]N OF 1% PER MONTH OR FRACTION S. a U. .314 OF 1% PER MONTH OR FRACTION RTT. - e%PER ANNUM NNA EST. 6% PER ANNUM L F T. F.U.T. -1% PER MONTH OR FRACTION M.C R. T. -1% PER MONTH OR FRACTICN O.F.T. -Ifi%PER ANNUM Far 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: DEI.INOUENr DATE MEREST RATE DAILY INTEREST FACTOR 1 HA12THRU 121192 20% 000548 1 1183 THRU 12/1191 10% . 11184 THRU 121194 lln. 111185 THRU 121195 17X .000101 1/1166 THflU 121198 101. M39 111187 THRU 12111, 81 P .00029 18 THRU 1211191 . 11% . 000 274 1 92THRU 121112 . 000 201 111193 THRU 121114 7% ,008341 11195 THOU 121198 41 800142 1x1199 TNRU 121119 . 88828 000142 ---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)