HomeMy WebLinkAbout99-05394
No. 49 -S39Y Civil Term
VS.
Court of Common Pleas
Cumb. Co.
REVK•150(9-05) REV00089
BUREAU OF COMPLNNCE
DEPT. 290940
MRRISSURO, PA ITt29L940
NL
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TeL?
SOFA DISCOUNTERS INC P
4713 CARLISLE PIKE
MECHANICSBURG PA 17055-7714
$9.lx?f?1 cLLIA QIt1L1c, R31 S?r,taR
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 25.16918631000
Notice Date: August 24, 1999
Notice Number: 237.647.899.081.9
To the Prothonotary of said court: Pursuam 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 6 6 7
TAX TYPE ACCOUNTID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21546501 10-01-97 12-31-97 1 0.00 6,374.8D
SALES 21546601 10-01-98 10-31.98 1 0.00 1,245.35
SALES 21546501 11-01-90 11-30-98 1 0.00 1,865.06
TOTAL: 0.00 9,476.21
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 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 a lien in favor of the
Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
?!4.r9Z'7'i a, `
SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
August 24, 1999
DATE
COMMONWEALTH OF PENNSYLVANIA
VS
SOFA DISCOUNTERS INC
NOTICE OF TAX LIEN
filed this
day of
at m.
LIENEFORTAXES
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. S9CIi0rl 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 of. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decenclants with date of
death prior to December 13, 1982, liens arise under the Inheritance and Estate
TaxAct 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, 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 FORTAXES. PENALT)ES_AWJNTEREST
GENERAL INFORMATION:
Se4.t)mratl0m-Tsax I ieIIS provided under the Fiscal Code arise at the time of
settlement (assessment) and are liens upon the franchises and properly, 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 Lien= are liens on real estate which continue until tax is paid.
Personal Income Tax Fmoloyer V thholdinc Tax Re_ alty TMO51er Tax gale=
and Use Tax Llnuid?F el?T-x F el a Tax Motor
alders R9.9d Tax and
Motorbus Tax hens 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.
PLACE0E_THE_FJLING_NQTICEFQRM
PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real
subj? t to then eoffs situated and (b)rotthe case of Personal Property, colt Ptfny
tangible or intangible, in the office of the Prothonotary of the county in which
the property subject to lien is situated.
AIIIMATICAEVIVAL_OFHOIlCEANQ_PRINfWOE 01CE
GENEAAL__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 satafied from a subsequent judicial sale or liability with which
the property may be charged. EXCEPTLQN0 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.
RELEASE0F_LMN
Subject to such regufation 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 d: (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 OFA O MT
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.
It 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 .. FAR, C.L.. CHI, -ea PER ANNUM (DUE DATE TO PAYMENT DATE
C.L. G.R.. C. A., S T. 6b PER ANNUM (DUE DATE TO PAYMENT DATE
B.L.. N.E.. G.P., M.I. -e5. PER ANNUM (DUE DATE TO PAYMENT DATE)
RUR. -I% PER MONTH OR FRACTION (D UE DATE TO PAYMENT DATE)
S,IAT.U E.M.T. - 34 OF 19. PER MONTH OR FRACTION
TT 34 OF 1% PER MONTH OR FRACTION
A TT '6t PER ANNUM
INH 9 EST . -e°. PER ANNUM
L T
CR.T. ' 1% PER MONTH OR FRACTION
*.FT. -tw PER MONTH OR FRACTION
-10% PER ANNUM
For all taxes that are originally due and payable on and after January 1
1982
h
t
e PA Department of Revenue will calculate daily ,
,
interest on all tax
deficiencies using an annual interest rate that will v
I ary from calendar year
.
nterest is Calculated on a daily basis at the followin
rates
DELINQUENT DATE MEREST RATE g
:
DAILY INTEREST FACTOR
111192 THRU 121142 205:
tn183 THRU 121143 1T. .BOW/e
1n44THRU 121191 11% 0004211
V1193 THRU 12/3195 13 .000321
11119 THRU 129146
10>. ?0I
mse
1107 THRU 121141 9% .o
111,88 THRU 121191 11% .000274
111192 THRU 121192 9% .000301
1n193 THRU 129191 R .000274
11115 THRU 129198
9%
9% 000192
11199THRU12919
8 .000274
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)
COMMONWEALTH OF PENNSYLVANIA
ealuuor ccanw,ce DEPARTMENT OF REVENUE
HNI11tag0 M 111]ep,d
em iemu AUTHORITY TO SATISFY
11N.lppq ?Ir?H/?
COMMONWEALTH OF PENNSYLVANIA ARP 33220
DEPARTMENT OF REVENUE
V
SOFA DISCOUNTERS INC.
4713 CARLISLE PIKE
MECHANICSBURG PA 17055-7714
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA.
Dockat Number 99-8394
Date Filed 912199
Class of Tax SALES
Assessment Number 10-01-97 TO 11-30.98
TO THE PROTHONOTARY OF SAID COURT:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff In the above action,
acknowledges having received of the Defendant above named, full payment and satisfaction of the above
captioned Lion/Judgement Note, with the Interest and costs thereon due It; and desires that satisfaction be
entered upon the records thereof.
AND you, the Prothonotary of said Court, upon receipt by you of your costs Of satisfaction are hereby
authorized and empowered, In the name and stead of the Plantlff, to enter full satisfaction upon the record as
fully and effectually, to all Intents and purposes, as we could were we present In person to do so; and for so
doing, this shall be your sufficient warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth
of Pennsylvania, this STH day of OCTOBER,1999.
ROBERT A. JUDGE, SR.
Secretary of Revenue
s
a o`'E
DOROTHY A. TOTTON
Director, Bureau of Compllance
cx, -
5
LL
(A y
Z
W
CL a
?
Z W
W
?
O
V V
LL.
O
v
z
a
z
J j
Z
y
W
6
LL
O O
H z
J F
Y
VJ
y
0
O
C a a
? o
O
U