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Home My WebLink About99-05390 No. 49-s.y-?PV CIVII Term i Ys. Court of Common Pleas Cumb. Co. f i? I i 4 } REVK-189 t9.9lI REV00010 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE aUREAU OF COMPL NCE DEPT. 700948 11ARR196UR0. PA 111290948 CERTIFIED COPY OF LIEN .n. RIVER EDGE RETAIL INC PO BOX 127 MECHANICSBURG PA 17055-0127 -6(?-000 CLLI? 91L4gs Kd c?7,1]LL COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-IM772MOl Notice Date: August 24, 1999 Notice Number: 237-688.999.081-9 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 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 50053079 11.01.97 11-30.97 1 0.00 111.45 SALES 50053079 05.01-96 05.31.96 1 0.00 379.48 SALES 50053079 07-01-96 07.31-96 1 1,037.18 1,753.28 SALES 50053079 08-01.96 08.31-96 1 1,080.81 1,818.72 SALES 50053079 08.01.98 08.31-98 1 1,061.98 1,542.19 TOTAL: 3,179.97 5,605.12 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. ?? a.. Val SECRETARY OF 'REVENUE (OR AUTHORIZED DELEGATE) August 24, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS RIVER EDGE RETAIL INC NOTICE OF TAX LIEN filedthis 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 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 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 9E 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 et. seq., 72 PA. C.S.A. Section 1701 ef. 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 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). 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. Personal Income Tax mplpyer Withholdinc Tax Realty r far Tax. Sales and Use Tax Liouid Fuels Tax Fuel Use Tax Moto Carriers Road Tax and 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 entryof record. PLA9U THE FILING NOTICE FORM 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 Properly, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL QENOT(CeE AND PRIORRY OF NOTICE GENEEIAL.BULE; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require raffling 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. $EE: Act of December 12, 1994, P.L. 1015, No. 138. HELEASE_QE11EN 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 heY of; or f(2the amount assessed ) the ability has become legally unenforceable. c 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 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 taxes due on or before December 31, 1981, interest is imposed at the following rates. C.S. F.F.,C.L..CN.I. -6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I.. G.R., CA . S T. -e% PER ANNUM (DUE DATE TO PAYMENT DATE) 8 L.. N. E., G. P.. M.I. -e% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U R. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.LT.. E. M.T. -314 OF 1% PER MONTH OR FRACTM s. 6 U. - Y4 OF 1% PER MONTH OR FRACTION RT.T. -M PER ANNUM INH 6 ESr -M PER ANNUM L.F.T. F.U.T. -1% PER MCNTH OR FRACTION M.CR.T. - 1% PER MONTH OR FRACTION O.F.T. -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: DELINQUENT DATE MEREST RATE DAILY INTEREST FACTOR lq/82THRU 1MIM2 20% .000518 UV83THRU IMtn3 16X 000138 ttl/H THRU IMIn1 11X , .000301 1n M THRU12aIR5 13% 000358 In 186 THRU iM1n6 1p% . ? Mt74 274 111/07 THRU 12n1R7 .000247 ln88 THRU 1MIn1 T % 11 . 000301 W301 t 92 THRU 1MfM % Vt /93 THRU 1M1n1 .070182 l 95 THRU 12CIIS 9% . 000217 W247 1q/99 THRU IMin9 ]5. ---Taxes that become delinquent on or bel.Nre 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) 1