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Home My WebLink About99-06045 No. O GAYS Civil Term .i,. aaB Q??s vs. - jc) .1"Ae. Court of Common Pleas Cumb. Co. f I REVK-150 (an) REVOwo BUREAU OF COMPLIANCE DEPT, trOMe WASBURO. PA 171n9 e / L COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF' - Cu;A9T?.rl?, RISOLDIS ITALIAN DELIVEhY? PO BOX 127 MECHANICSBURG PA 17055-0127 ti4.copcl cu-4 Qaou?a Rat ?L031Lq CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.1750253/000 Notice Dale: September 28, 1999 Notice Number: 319.566.299.092.3 To the Prothonotary of said court : Pursuant to the laws of the Commonwealih of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 TAX TYPE ACCOUNT ID 3 TAX 4 TAX 5 6 7 PERIOD PERIOD EVENT NUMBER TAX DUE TOTAL BEGIN END DUE SALES 67423018 01-01-96 03.31-96 I SALES 67423018 04-01.96 06-30-96 1 0.01 01 fi00.73 SALES 67423018 07.01-96 09.30.96 1 184. 879.63 SALES 67423018 10-01-96 12.31-96 1 1,153.30 1,870.45 138.67 221.76 TOTAL: 1,476.71 3,472.47 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 copyola 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 'REVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 28, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS RISOLDIS ITALIAN DELIVERY NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES 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 emended. Liens for Realty Transfer Tax arise under Section 1112-C 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. Lions 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 I el. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decandants 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 et. 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). LIEN$.EQBTAXER KHALTIES AND INT REST GENERAL INFORMATION: Detpetation Tax ions provided under the Fiscal Code arise at the time of sat lemenl (assessment) and are liens upon the franchises and property, both real and personal, with no jMffheLn4liM The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax Lien= are liens on real estate which continue until tax is paid. Personal Income Taz EmpIQyer Wthh Ojno Taz Really Transfer Tag$ales and Use Tax. Licuid Fuels Tax Fuel Use Tax h"otgLCarriers Road Tax_gOd Motorbus Tax 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 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. ELACE -OETHE-BLIlt"QJJCE.EOBM 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 praperty 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 situated. AMAATIC REVNAL OF NOT MAND_ERIORRY OF NOTICE UNERAL 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. 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. SFF, 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 Secretary or his delegate 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 (hereof; or (2) the liability has become legally unenforceable. EXCEPTION Interest on Corporation Taxes is computed after a lien is paid. S=EMEMIDQ ACCOUNT 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. 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. CS.. F.F., GL C.N.I. -64 PER ANIUM (DUE DATETO PAYMENT DATE) C.L. G.A A. C. A., ST, - 6: PER ANNUM (DUE DATE TO PAYMENT DATE) D L. N E. G. P.. M.I. - 64 PER ANNUM (DUE DATE TO PAYMENT DATE) P U R . -14 PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PIT.. EM.T. -3140FI%PERMONTHORFRACTION s.aU. -340FI%PERMOIITHORFRACTION RT.T V. PER ANILM INH a EST. - e0. PER "LM L F T. F.U. T. -1% PER MONTH OR FRACTION M.C AT. - I% PER MONTH OR FRACTION O.F.T. -164 PER ANIUM 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 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 V1 M2 THRU 129192 200. .0005{e 111183 THRU 1291183 16L .000139 YI,81 THRU 1291/8/ 11% .000301 Vt M5 THRU 121311a5 1M ,000356 1116 THRU 1291166 100. 000274 Itl r97 THRU 1291,87 94 000217 V1,89 THRU 1291,81 114 .080301 11I192 THRU 1291192 Y .0002Q 1n.93THRU 1291191 74 .000192 V1M5 THOU 1291,89 9•. .000297 Irlr99 THRU 1291 M9 A .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)