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Home My WebLink About99-06038 No. 99 • 3 Cleil Term VS. Court of Common Pleas Cumb. Co. If I r f REVKCN H-NIIREVOOKIOI BUREAU OF COMPLIANCE DEPT. ZION! HARRISBURG. PA 17128-ONI COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. QUAKER OATS COMPANY ST JOHNS CHURCH RD SHIREMANSTOWN PA 17011 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 99.6038 DATE FILED: October4,1999 EIN: 36-1655315/000 NOTICE NUMBER: 807.669.300-032-9 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges thatthe above captioned Lien/Judgment note should be removed from 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 Plaintiff, 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 doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 29 day of March, 2000. 0 Robert A. Judge, Sr. Secretary of Revenue Dorothy A. Totton Director, Bureau of Compliance Q ¢ ? > -J Cl) a j Z Z p? cn w h w w a 9 o a a l Z ' 0 O 00 =Z ?-w U W? Ec? Z :) Q ? ? ¢ Q OW Sm ~? 0 O ZV U } Z a O U H O CC w Y ¢ O lfl 1 60 ( V :1 i,.l I n ?T ? ,g :I- LL. y a U) O O 7 Q REVK-159 (9.67) REV000" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OE COx1PUANCE DEPT. 22049 RkRRISBURO. PA 17122-049 CERTIFIED COPY OF LIEN ?- 0038 C:?a-,. ;? ?.?- - . ?.?; t:• ?:: `Q Ter rr GJ..fir QUAKER OATS COMPANY ST JOHNS CHURCH RD SHIREMANSTOWN PA 17011 ,1Q.c)00 c?9aa a Rjj y(o3o8 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 36.1655315,000 Notice Date: September 28, 1999 Notice Number: 319.998-099-092.3 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 EMPL 18460998 10-01-94 12-31.94 1 59.82 66.48 SALES 21094548 1 OB-31-98 08-31.98 1 101,756.26 139,960.20 TOTAL: 101,816.08 140,026.68 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 10.08.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania. certhes Ihis to bee 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 rase maybe. ?0 a. fie. SECRETARY OF 'REVENUE (OR AUTHORIZED DELEGATE) September 28. 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS QUAKER OATS COMPANY NOTICE OF TAX LIEN filed this day of at m. LIENSFQRTAXES 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 Really Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. Lions 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. Lions for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Lions 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 el. seq., 72 PA. C.S.A. Section 1701 at, seq. (For decondants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Ad of 1961, 72 P.S. Section 2485. 101 at. seq.). Liens for Slate, 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 Molorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENSE9111M -MALMS11NEUNTEREST GENERAL INFORMATION: tBJx alM6la LLieDS 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 IMdtigLOQjiyg, The filing of a Notice of Lien with a counly Prothonotary is not a requisite. and the lien remains in full force and validity without filing of revival until paid. IOherilance Tax Liens are liens on real estate which continue until tax is paid. Personal Income lax. mD(gyer Wj7hbp)djgg iax_Rgahyl,eOSteLTaa.?.alas and Use Tax. Liouid Fuels Tax FµgLU3esa}I,Me(Qr CrB,s Road Tax a_nd MD1DtIDualax 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 properly 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. PLACEOFTHE FILINONOTICE.EORM 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 intangible, in the office of the Prothonotary of the county in which the property subject to lien is stuated. ALROMAD"EVLVAL V1l0TICEANQP_61OFIQYQENOTI4E OENERAL_RULE; According to the Fiscal Code, the Notim 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_QF LIEN Subject to such regulation as the Secretary or his delegate may Prescribe, the Secretary or his delegate may issue a cerlificate of release of any lien imposed whh respect to any tax if: (I) 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. X PTION• Interest on Corporation Taxes is computed after a lien is paid. SEMEMENLQEACQOUNT 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 lace 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 S. F.F.. C.L. C N.I. . 97 PER AMNUd (DUE DATE TO PAYMENT DATE) C. I. G. R. C A. S. T. -r PER ANNUM (DUE DATE TO PAYMENT DATE) a L. N. E.. G. P. M. I. -s, PER ANNUM. (DUE DATE TO PAYMENT DATE) Pu R. •1% PERMONTHOR FRACTION (DUE DATETO PAYMENT DATE) P.I IT. EM.T. • 34 OF IL PER MONTH OR FRACTION S. au . . YA OF IL PER MONTH OR FRACTION R TT. -61, PER ANNUM INHA EST -95. PER ANNUM LF T. FU.T. - 1% PER MONTH OR FRACTION F RT. ' 1' PER MOON OR FRACTION O - IM PER ANNUM For all taxes [hat 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 111192 THRU12nIM2 20% .000519 V 1192 THRU 12131193 16% 00U438 111191 THRU t2131IN 11% .000301 111195 THAW 1MIM 1T .000056 111196 THRU 12131/96 101. . WO2N 1111e]THRV ID'JVeT 9% .000242 1n199 THAW 1213191 11% 0002or 111192 THRU 12131192 9% .000247 111193 THRU 12131191 M .000192 11V95 THAW 12,31199 9% 000247 Itl 199 THRU 1831199 31. .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)