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Home My WebLink About99-05392 No. Civil Term , VS. Court of Common Pleas Cumb. Co. I REVK-179("5) REVe00Ke COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE SURFAU OF COMPLIANCE DEPT. 290918 HARRISBURG. PA 17120-0Nll CERTIFIED COPY OF LIEN - 53g a CLL. ,Ter J COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, ?- - PENNSYLVANIA NOTHING INCORPORATED 4955 CARLISLE PIKE MECHANICSBURG PA 17055-3025 EIN: 25-178310500 Notioe Date: August 24, 1999 Notioe Number: 238-085.699-081-9 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a codified copy of a lien to be entered of record in your county. '•R,on k CALiA U)LIO.: )q.b- 8 51?1D 1 2 3 4 5 g 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80147833 06.01.98 06-30.98 1 343.85 758.72 TOTAL: 343.85 758.72 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 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 OF EVENUE (OR AUTHORIZED DELEGATE) August 24, 1999 DATE PART 1 - TOBE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS NOTHING INCORPORATED NOTICE OF TAX LIEN filed this 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 To 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 261 I-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 et. seq., 72 PA. C.S.A. Section 1701 et. 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.). Lens 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. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Lien= 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 m further notics 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. I Personal Income Tax Employer Withholding Tax Realty Trait leer-TAx._Sales and Use Tax. Licuid Fuels Tax. E ref Use Tax Motor Camr ljfsgpad-1ax_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 state of entry of record. i PI ACE OF THE FILING NOTMEORM PLACE OF FILING: The notice of lien shall be filed: (a) In the man of Real Property, in the office of the Prothonotary of the counly in which the property subject to the lien is situated and (b) in the one of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL O_ F NQnCE-ANDpRIORf TOF NOTICE GENERAL-RU-LE; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require telling of the Notice by Ina 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 salsfied from a subsequent judicial sale or habihly with which the property may be charged. EXCEPTION; The Commoreweallh dose riot maintain priority of lax liens over any existing mortgages or Germ 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 Subject to such regulallon as the Secretary or his delegate may proscribe, the Secretary or his delegate may issue a cerlielcolo of Tslea" of any lien imposed with respect to any tax if: (1) the lability is sebshed, sallaiacllore consisting of payment of the amount assessed together with all interest and costs In respect thereof; or (2) the liability has become legally urlenfoiciable. EXCEPTION; Interest on Corporation Taxes in computed altar a lion Is paid, SETTLEMENT OF ACCOUNT The "Total" Column (Column 7) for each type of lax hated on this Notion of Lien Comprises the balance of Tax Due (Column 0) plus assessed additions and/or penalties, and assessed and accrued Interne up to the interest computellon dale on the face of this notice. It payment or settlement of account is made alter lien meareef computellon date, the payment must Include the lion filing coal% and arctued interest team the interest computation data to and through the Isynlmd date . For any delinquent taxes dew on or before Dalsndel 31, 1901, interest Is imposed at the following rates. C S . F F_ C L_ C N I .e1. PEn ANNUM MUF OA16 lO PAYMENT DAIS) O.I.GR.. CAST -APERANNUMIDUl MiF 10PAYMINr ()ATe) 6.L.NE.GP MI .e PER ANNUMIDOL MIL TOPAYMINT DAT PUR .t%PERMONTHOIIH4CTI(w IHULt)ATLtOPAYMENTDATE) P.I.T.E.MT 314OFI%PER1.IOFlIUO11FRACfxw SaU 314 OF 1% PER L"THOR rRAG14M RTT x PER ANNUM NHa EST e. PER ANNUM L F T. F.U T. 1% PER MMT14 On FRACTION M C R T . 1% PER MONTH all IMCRON O.F.T. IR PER AWUM For all taxes that are originally duo and payable on and after January I, 1982, the PA Department of Revenue will calculate daily mterssl on all lax deficiencies using an annual interest role that will vary ham calendar year. Interest is calculated on a dally basis at Ilia following tales: DELINOVENT DATE NTERLOT AAII Dally INTEREST FACTOR 11192 THRU 1291e2 20% 000541 I'M THRU 12111 We 1\ 000114 1n91 THRU 1.1Ie1 11% 00301 1g95THRU 1.119) IM 00035E 111186THRU 1.1106 Hq 000214 In/87 THRU 129197 I+. 000213 111196THRU 12191 114 WAR vt1u2 THRU I.1IW1 P\ 000217 V1193THRU 1211W1 M 000102 P11P5TH%L'gI WY M C VVPPTHRU I21I WP iR i we 2 ---Taxes that become deluquorn an or Return (kmmler 31, 1981 will remain a constant interest fain until the delinquent balance is paid all. -..Taxes that Iwcome daWpuenl on or alter January 1, 1982 are subject to a varmbfo velerest tint changes each calendar year. ..-Interest is calcuinledns follows: INTEREST a (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X(DAILY INTEREST FACTOR)