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Home My WebLink About99-05389.. ?•. r 1.. ...r. ...? .. ?. yam. 1 No. s' ON Term vs. Court of Common Pleas Cumb. Co. G I REVK-159("5) REVOOOKI COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 21102,16 HARRISBURG. PA 171210"5 _ A' CERTIFIED COPY OF LIEN qq- 5389 C --: u JAMES LETT CO I_ 875 MARKET ST LEMOYNE PA 17043-1519 ?%R,oa11a.1 Cud C414a? RJA 851a3 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-13019861000 Notice Date: August 24, 1999 Notice Number: 237-900-099-081.9 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a candied copy of a lien to he entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21130674 02.01.98 02.28-98 1 14.52 102.43 EMPL 11571494 01-01-98 03-31-98 1 0.00 155.30 SALES 21130674 04-01-98 04-30-98 1 17.20 119.44 EMPL 11571494 04-01-98 06-30-98 1 0.00 24.99 EMPL 11571494 07.01.98 09.30-98 1 0.00 80.15 EMPL 11571494 10-01-98 12-31.96 1 0.00 70.10 TOTAL: 31.72 552.41 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 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 ONEVENUE (OR AUTHORIZED DELEGATE) August 24, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS JAMES LETT CO NOTICE OF TAX LIEN filed this day of at PLACE OF THE-ICING NOTICE FQ$M 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 Personal Property, whether tangible or intargible, in the office of the Prothonotary of the county in which the property sullied to lien is situated, A11TQMUG-HEYJ-VAL_QF-LQMAND PRMB Y OF NQM Gf_NERA! RUL E; 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. RELEASE OF LIEN 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 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 Fusl 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. 225Section 1 at. seq., 72 PA. C.S.A. Section 1701 of. seq. (For decendants with dale of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Ad of 1961,72 P.S. Section 2485 - 101 of. 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-PENALIlESANPJN-UREST 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 rlo funher 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. EmolovejlhholdjOg Tax Realty Transfer Tax $ales and Use Tax. Liouid Fuels Tax Fuel Use Tax Motor Carriers Road Tax aW Motorbus Tax liens are liens upon the franchises as well as real 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 fromlhedate of entry of record. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certhicate of release of any lien imposed with respect to any tax 6: (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. SETTLEMENT OF ACCOUNT 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 aridlor 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 ta::es due on or before December 31, 1981, interest is imposed at the following rates. C.S.. F.F., C.L. CN.I. •9A PER ANNUM (DUE DATE TO PAYMENT DATE) C. I. G. R.. C.A., sT. -6A PER ANNUM (DUE DATE TO PAYMENT DATE) 6. L. N. F. G. P., M. 1. -6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U R.. - to PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.17. E.M.T. • 2/4 OF 1`4 PER MONTH OR FRACTION S.SU. -314 OF 1% PER MONTHOR FRACTION R.T.T -6A PER ANNUM INH 8 EST. -6A PER ANNUM L.F.T.. F.U.T. • 1% PER MONTH OR FRACTION M.C.RT. - 1% PER MONTH OR FRACTION O.F.T. -1e Y. 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 I n=THRU 126192 20% .000549 1/183THRU 12A 143 10% .0(0439 ln,e, THRU 124194 11% .000301 1/1 R5 THRU 126195 13A .000359 111196 THRU 124189 109: .000271 111197 THRU 126197 ,000247 111/9BTHRU 126191 11A .000301 11192 THRU 1261,92 9A .000247 1,1193 THRU 126194 7A .000192 1/1/95 THRU 129199 9% .000247 1q/99 THRU 124199 7A .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 interestthat changes each calendar year. --interest is calculated as follows: INTEREST=(BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)