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HomeMy WebLinkAbout99-06041 No. R, /040 Civil Term vs. Court of Common Pleas Cumb. Co. t REVK-lee (9.0.5) RF.VMKe BUREAU OF COMPUAWA DEPT nme ? O l FIRI99UR0. PA 1)129-0ke COMMONWEALTH OF PENNSYLVANIA DEPARTMENTOF REVENUE CERTIFIED COPY OF LIEN 1 1- U041 ASIMINA INC 1833 HUMMEL AVE CAMP HILL PA 17011-5941 QS4,00-pd C-`-t6 gaou,a RA S-Ca3ll COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN. 23.27355621000 Notice Date: September 28, 1999 Notice Number: 319-806-199.092-3 It" 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 TAXTYPE 2 ACCOUNT ID 3 TAX 4 TAX 5 EVENT 6 7 PERIOD PERIOD NUMBER TAX DUE TOTAL DUE BEGIN END SALES 21551922 01.01.99 01-31-99 1 SALES 21551922 02.01-99 02-28.99 1 1,521.19 2,120.20 SALES 21551922 03.01-99 03-31-99 I 1,670.42 2,235.68 SALES 21551922 04-01.99 04-30.99 1 1,751.15 2,246.43 1,905.77 2,338.52 TOTAL: 6,848.53 8.940.83 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, 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) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 28. 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS ASIMINA INC NOTICE OF TAX LIEN filed this day of IT. LIENSEOESAXES 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 Wdhholding Tax apse 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. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inherilance Tax and Estate Tax arise under the Inheraance 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 deeendants with dale 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.). 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 ECRTAXES,PENALTIES AND-INTEREST GENERAL INFORMATION: 491pgation Tax [tins provided under the Fiscal Code arise at the lime of settlement (assessment) and are liens upon the franchises and properly. both real and personal, y jtb_npJptlher ngTjgg. The filing of a Notice of Lion 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 ics are liens on real estate which Continue until tax is paid. Personal Incomg_T.aA.Ernplpyer Witl?gldinc Tax }TealtyZansler Tai-Sates and Use Tax sjgyjels Tax. Fuel_Use?9ix,_MotaLCa!iiefloadIaxand Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but only alter 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 dale of entry of record. PLACE OF.THE FILINGLNOTICE_FORM PLACE OF FILING. The notice of lien shall be filed: (a) In the case of Real Properly, in the office of the Prothonotary of the County in which the propeny subject to the lien 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 properly subject to lien is situated. AUTOMATIC-REV(VAL_OF.NOIlCE ANDP_RIORMLQF11Q-XE GENERAL _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 satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEP_TLON; The Commonwealth does not maintain priority of lax hens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. SEE; Act of December t2. 1994, P.L. 1015. No. 138. RELEASE_01FL1EN Subjecl to such regulation as the Secretary or his delegate may prescribe, the Secretary or his dologalo may issue a certificate of release of any lien imposed with respect to any tax it: (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. 50TLEMEK-0E \CCCnUM 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. II 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 lazes due on or before December 31, 1981, interest is imposed at the following rates. C S_FF.. C L. C NI -a PER AN'AAA(DUE DATETO PAYMENT DATE) C.I.. G R. C A. 5 T. . 65, PER ANNUM (DUE DATE TO PAYMENT DATE) B L N.E. G P.. Al I • M PER ANNUM MILE DATE TO PAYMENT DATE) P.U R - 14 PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE] P.1 T. E. M. T. 314 OF 1% PER MONTH OR FRACTION S aU. - 314 OF 1% PER MCNTH OR FRACTION RTT -r PER ANNUM INNa EST. -64PERANNUTA L.FT.F.U.T. - 14 PER MONTH OR FRACTION 61 C.8 T. - 14 PER MONTH OR FRACTION OF.T. -lat. PER AlNUA For all taxes that are originally due and payable on and after January I, 1982, the PA Department of Revenue will calculate daily interest on all lax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINOUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111192 THRU 1291 M2 20'. .000511 111193 THRU 121]1,9] 10% .0004]9 111181 THRU 121]1191 114 000391 1 n185TWRU 1291195 1T. . pp0y56 113186 THRU IN]p9G 104 000274 111037 THRU 12131497 9•. .000247 111109 THRU 1213v91 114 000]01 W301 111192 THRU 1291192 9:. . 241 111193 THRU 1291131 ]'. OW 111,95 THRU 1212199 94 000247 111199 THRU 12131199 T4 .000192 ---Taxes that become delinquent on or before December 31, 1981 will remain a Constant interest rate until the delinquent balance is paid ofl. ---Taxes that become delinquent an or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST= (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) REVKa00 (4w)IREVWK10) BUREAU OF COMPMANCE DEPT. Lowe RARRIBBURO, PA 171TBOwe COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. ASIMINA INC 1833 HUMMEL AVE CAMP HILL PA 17011-5941 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 99-6041 DATE FILED: October 4, 1999 EIN: 23-2735562/000 NOTICE NUMBER: 703.788.900.020-3 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the 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 03 day of February, 2000. to-" a. Robert A. Judge, Sr. Secretary of Revenue Dorothy A. Totton Director, Bureau of Compliance LL Q QO QZ W > } J z a Z z 0 a O F- Uj LL 00 0 Z Og U pr 2 m ZL) -U J _Q Z J LU U Z U. Z > U) Ltj LLI ¢ z a _ N 0O F- > Q Z O J 2 W w (D Q ? O = z Q (L 0 1 - m o Q O U 0 0 0 N 2 LU H O Z I li