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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