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Home My WebLink About99-06049 No. E9- Ciell Term vs. Court of Common Pleas Cumb. Co. REVx-15910.93) REV0000 BUREAU OF CO PUANCE DEPT . Levee NARRISSURO, PA 17126-0916 NO COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN D ^? - ''• y. ';' COURT OF COMMON PLEAS OF 1-fl - CUMBERLAND COUNTY, ???? tu? ?l'fnl PENNSYLVANIA LAST UNIVORN GAMES INC I'- PO BOX H NEW CUMBERLAN PA 17070-0167 ?4.OO? C? R2DCna Rt! ? la Sao EIN: 25.1757744rD00 Notice Date: September 28, 1999 Notice Number: 319-808-999.092.3 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a cer!Ared copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 18194829 07.01-97 09-30.97 1 0.00 33.59 EMPL 18194829 10.01-96 12-31-96 1 417.71 825.66 TOTAL: 417.71 859.25 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 corred copyol 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 'REVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 28, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS LAST UNIVORN GAMES INC NOTICE OF TAX LIEN filed this _ day of at m. LIENSFORIAXES 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. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 261 I-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 I at. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decandants with dale of death prior to December 13, 1982, lions 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 FORTAXE%PENALTJES AND INTEREST GENERAL INFORMATION: QDlf74fat91LId?LiDns 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 np?rfhgr.Dwligq, 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 Urlm are liens on real estate which continue until tax is paid. I?@fignal Income Tax molQyer WithholdinD Tax RedllyJ[d0sf@LTd1S $al@? a0d Use Tax Liq i5, d FS,els Tax Fu@LUse Tax Mo1DL4d[ti@[sAo d IdiLand MDLDfbus 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. PLACE OF THE. FILING NOTICE FORM PLACE OF FILING: The notice of lion shall be filed. (a) In the use of Real Property, in the office of the Prothonotary of the county in which the property 9ublect to the Ilan Is sltualed aad (b) In the use of Personal Property, whether tangible or Intangible, in the once of the Prothonotary of the county in which the properly subject to lien is situated. AUTOMATIC-REVIVAL OF NOTICE AND_P_RIORI YOF_HOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refihng 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 SAID or liability vAh which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are property recorded at the time that the tax lien is filed. SEE, Act of December 12. 1994, P.L. 1015, No. 138. RELEASE_OF LIEN Subject to such regulation as the Secretary or his delegale may prescribe, the Secretary or his delegate may issue a certificate of release of any lien 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. SETTLEMENIOFAOCOUNI 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 ]his 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..FF., CL..CN.I. - M PER ANNUM (DUE DATE TO PAYMENT DATE) DUE DATE 8L.NE.OP,.M1. -C PER AfNLM(DUE DATE TO PAYMENT DATE) P U R - 1. PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) I i T_EM.T. - 314 OF 1% PER MONTH OR FRACTION S6U .34 OF 1% PER MONTH OR FRACTION RTT -61. PER ANNUM INHa EST -11%PER ANNUM LFT FUT. - I% PER MONTH OR RUCTION M.C R T. .1% PER MONTH OR FRACTION OFT. -IMPERAMUM 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 ralculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 11;92 THRU 12131182 201, .000549 Iii 183 THRU ?2131183 Igo vtr81 THRU 12131184 11% 00401 111185 THRU 12131185 10•. _000351 11,16 THRU 12131186 101„ 'W? 111187 THRU 12131187 9% " 374 111188 THRU 12131,91 11% oW2N Vv92 THRU 12131182 9% M001 n .0292 11183 THRU 12/31/94 Vt95 THRU 12/31198 B, .000142 11 199 THRU IL]199 M1 21, 92 .000182 •.. Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid on. --.Taxes that become delinquent on or after January I, 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)