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Home My WebLink About99-06039 No. Ov- oj?p Ovll Term vs. ///J 1 1 Court of Common Pleas Cumb. Co. I t COMMONWEALTH OF PENNSYLVANIA VS RAINS INTERNATIONAL LTD NOTICE OF TAX LIEN filed this day of at M. LIEN$ FOHSAXES 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 1112-0 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 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 at. seq., 72 PA. C.S.A. Section 1701 at. 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. RED.). 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. 9915). LIELqSyO]RyAXFS_PIENALTIES_ANCI INTEREST GENERAL INFORMATION COJflorayon Tax I provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and properly, bolh real and personal, wjth.tlo_IypheL o im 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. Inh9lpance Tax ten= are liens on real estate which continue until tax is paid. Per-L$Q Tax I ISILNnal Income T-x tpplDygr With?Dldny Tax Realty TransfP?Tg??gg andISLFILeIiId&?U9.f_SlSe-IBX.111p1GLCatfieL5?27d_TdE_dOd Matolhus lam liens are liens upon the franchises as well as real and personal properly of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the ounty 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 Irom the data of entry of record. PLACE OFTHEFILING NOTICE.FORM PLACenroE OF FILING The notice of hen shall be filed: (a) In the case of Real PF3y, In the office of the Prothonotary of the county in which the properly subject to the hen 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 lion is situated. AUTOMATIUEVIVAL OFNOTICf-AND PRIORITY OF NOME GENEHAL_HULEI According to the Fiscal Code, the Notice of Lien is automatically revived and does not require rattling of the Notice by the Commonwealth. Any Nolice of Lien filed by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, hen, or estate is Relished from a subsequent judicial sale or liability with which the properly may be charged. EXCEPTIO,y; The Commonwealth does not maintain priority of tax hens over any existing mortgages or liens which are properly recorded at the time that the lax lien is tiled. SF E; Act of December 12, 1994, P.L. 1015, No. 138. RELEASE_OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Socrotary or his delegate may issue a certificate of release of any lion imposed with respect to any tax if: (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. SFIILEMENLOEACCOUNT 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. the payment must include the lien filing d costs and accrued art interest tf from the interest amputation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the fallowing rates. CS.FF..C.L.. C.NI. -r. PER ANa.M(DUE DATE TO PAYMENT DATE) C I . G R., C A., ST . • r, PER AN U,1(DUE DATE TO PAYMENT DATE) 81 RN E.. G.P.. M.I. r, PER "UM (DUE GATE TO PAYMENT DATE) PIT. E.M.T. ' IN PER MONTH OR FRACTION (DUE DATE TO PAYMENT DA rE) 5 d U .314 OF 1% PER MONTH OR FRACTION RTT. • r. PER ANIUMMHOR FRACTION INHa EST. -MPERAMUM L FT. F.U T. P% PER MONTH OR FRACTION MOR.T. -IL PER MONTH OR FRACTION OFT •Ir. PER "UM For all taxes that 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 tale that will vary from Calendar year. Interest is Calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111,92 THRU 123112 tot 1,1193 THRU 1231183 16% 0Di 0111 THRU 12,3111 t1% 000139 1115 THRU 1213119.5 1T. .000301 1'115 THRU 1213116 1M. 000356 11,07 THRU 12131187 p5, W274 1/119 THRU 1231191 ttb 000247 i 13'92 THRU 12131192 9.? .000301 111193 THRU 1213191 000247 111195 THRU 12,31199 9 000192 111'99 THRU 1231,99 n 400247 .000192 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid oft. ---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 lollows: INTEREST= (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) REVK•176I601 REVeooxP COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OR COMPLIANCE DEPT 2 40 t1ARR19BUR0. PA 1712!-0P16 _ (; T. - . .c1 9: S CA -(Q039 CL??9TerM RAINS INTERNATIONAL LTD 3920 MARKET ST CAMP HILL PA 17011-4202 M r _ __t u Q1nln] Rik 91[o3o9 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.2228190/000 Notice Dale: September 28, 1999 Notice Number: 319.935-599-092.3 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. .2 4 5 6 7 TAXTYPE ACCOUNTID TAX TAX EVENT TAX E TOTAL DUE PERIOD PERIOD NUMBER DU BEGIN END SALES 21152723 08-Ot-86 08.31.86 1 29.680.81 73,713.72 TOTAL: 29,680.81 73,713.72 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, cortifies 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 pid bTAX. oth, as the EST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal. Y ?! ? a.. SECRETARY OFREVENUE (OR AUTHORIZED DELEGATE) September 28, 1999 DATE PART I - TO BE RETAINED BY RECORDING OFFICE