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Home My WebLink About99-05377 a I 1 No. _ 9y >> Civil Term I VS. oQN- - 1 Court of Common Pleas Cumb. Co. t iy i REVK-15919601 REV000K9 OF COMPLIANCE D BUREAU 21100,16 KARFUSGURG, PA 17129411,16 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE cc,.Ili:t,o Te("V I I JMD INTERNATIONAL USAfrINC 300 COMMERCE DR NEW CUMBERLND PA 17070-2400 SLQ.I)rl' A CLL-tigIL10,- Rat qr?' III CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 52.1944035/000 Notice Dale: August 24, 1999 Notice Number: 237.924.299.081.9 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified cop/ of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80501784 10.01-98 12-31-98 1 57.91 712.72 TOTAL: 57.91 712.72 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 09-03-99 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 PENALTI ES 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) PART 1 - TO BE RETAINED BY RECORDING OFFICE August 24, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS JMD INTERNATIONAL USA INC NOTICE OF TAX LIEN filed this day of 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. Uens for Realty 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 tinder 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 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 4,197 1, 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; NALTIESANDINI&REST GENERAL INFORMATION: Cotporation Tax ion= 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 notices 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 Lien? are liens on real estate which Continue until tax is paid. Personal Income Tax moloyer NJithholdi G Tea Remy Transfer Tax Sale and Use Taxig id F el T-x Fuel Uotor Carriers Road Tax and Motorbus Tax (lens are Hens 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. P_LACE_OFSHEFJLINGZIOSICEEORM PLACE OF FILING: The notice of lien shall be filed: (a) In the can of Real subject to tin the he lien is situof the ated and (b) Io the case o Personal Property , whet her tangible or intangible, in the office of the Prothonotary of the coumy m which the property subject to lien is situated. AUTOMATIOREVIVALOENOTIQEANQMIOffiOLQFAQIICE 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 properly may be charged. EXCEPTION; The Commonwealth does rot 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. RELEAW-of IIEN Subject to such regulation as the Secretary or hios delegate may prescribe, the Secretary or his delegate may issue a Cortdicate f release of any lien imposed Is in with respect to any tax if: (1) the liabilithy issatisfied, ratisfaetion oonsislIng of (hereof; or (2) the liability has become legally unenforceable. c EXCEPTION, Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OFA 901 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 aridior 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. CS..FF.. C.L. C.N. I. -eu PER ANNUM( DUE DATE TO PAYMENT DATE) C 1. G R.. CA., S.T. .65: PER ANNUM (DUE DATE TO PAYMENT DATE) B L. N. E., G.P.. M. I. -65. PER ANNUM (DUE DATE TO PAYMENT DATE) P.UR. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PIT. E.M.T. - 314 OF 1% PER MONTH OR FRACTION S.a U. - 314 OF 1% PER MONTH OR FRACTION RTT. -65. PER ANNUM NHa EST. -65: PER ANNUM LFT.F.U.T. -1% PER MONTH OR FRACTION MC 'R7' -1°. PER MONTH OR FRACTION OFT. -let: 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111182 THRU 12/1192 20% 11193THRU 129193 1 8% .0048 111184 THRU 129191 1 .00/38 11185 THRU 129195 1? .00301 1M196THRU 129198 104, .00358 1119; THRU 129197 -000274 11188THRU 129191 nx .00247 m192THRU 129192 94. .00]01 11193 THRU 129191 .000347 1195THRU 129199 .00192 1/1190 THRU 129199 .00247 .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 OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)