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Home My WebLink About99-06553 R 1 l I 1 ? 1 i j 1 I t ?1 116Y141e11"aIR"'0001° COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE eUAIAU OF CCGPUANCE DEPT. 210944 IWUU8WR0. Pa 171224644 ?, -- ttY c ry(CT^n I"I I:Cq 99- ?ss3 Cf?, ( tE,?, C ,.Ty CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CFJ PROPERTIES FLYING J TRVL EIN: 87.04817266400 PO BOX 678 Notice Date: September 13, 1999 Notice Number: 265.494.499-090.8 BRIGNJA-M/ CITY UT 8[4302 rP 73;Z To the a of said court: Pursuers to the laws of the V Commonwealth lh of of Pennsylvania, lhsra is herewith transmitted a certified ?? UO ? 7 /9.ZL copy of a lien to be entered of record in your county, PC4L ply a e.?f lea??yv??. Jf> .(ter' 2c,-%rcv bAsh I 2 3 4 6 6 7 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21668083 Of." 01.31.99 1 1,358.06 1,658.04 TOTAL: 1,368.05 1,BSB.04 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 09.23.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, ceiilies This to be a true and correct copy of alien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from suchtaxpayer and which, after demand for payment thereol, 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 use may be. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) September 13, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS CFJ PROPERTIES FLYING J TRVL NOTICE OF TAX LIEN filed this day of at M. PLACE.OF_THE.FILINO NOTICE FORM 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 (h) 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. AUTOMATIC REVIVAL OF.NOTICEAND_PRIORITY_OFF1i0TICE GENERAL RVLE According to the Fiscal Code, the Node of Lien Is automatically revived and does not require reliling 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, ben, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPIION; The Commonwealth does rot maintain priority of lax liens over any existing mortgages or liens which are property recorded al the time that the lax lien is filed. SEE Act of December 12, 1994, P.L. 1016, No. 138. RELEASE.OFLIEN LIENS.EOR_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 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. 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. 9616). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. t086, No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 et. 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 of. 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. 9816). LIENS-FOR-TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: SAiptliation-TA1LLjans provided under the Fiscal Code arise at the time of settlement (assessment) and are hens upon the franchises and property, both real and personal, wjlh.f)DJllnheLnDliGfr, The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lion remains in full force and validity without filing of revival until paid. I0hetitA0"_Tax_LienS are (lens on real estate which continue unlit tax is paid. PetsvnAUncOme Tax. E=IoYSL_Wdhho1dmgSaa. QAhyJlansteLTak Sales and_UstJAi?LLiqutd_Fu9Is Tax. Fuel L' MDlofta1Ax 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. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certdicate of release of any lion Imposed with respect to any tax if: (t) 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 hen is paid. SETTLEMENT Of-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 andlor 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, 1961, interest is imposed at the following rates. CS. FF.CL.CN I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) CI. O R.C A. ST. •6L PER AWUM(OUE DATE TO PAYMENT DATE) BL. N E.G P..MI -M, PER AMJUM(DUE DATE TO PAYMENT DATE) PUR. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PIT. EMT. •1,40F 1LPER MONTHORFRACTION 5 a u • 314 OF 1L PER MONTH OR FRACTION RTT •M.PERANUM NN a EST. •M PER ANNUM L FT. FUT. • 1% PER MONTH OR FRACTION MOR.T. • 1% PER MONTH OR FRACTION OFT. •12%P ER ANNUM For all taxes that are originally due and payable on and alter 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 MEREST RATE DAILY INTEREST FACTOR 11112 THRU 121112 204 000549 VI 40 THRU 1:9113 14% 000439 InK THRU 1213,14 114 000301 PI MSTHRU 120IIS 101. 000356 11146 THRU ;20116 101. 000274 19r0 TH RU 12017 M. 000247 INUTHRU 129wi 11% 000301 11142 THRU 129112 94 000247 111193THRU 120111 7% 000192 11113 THRU 12,7191 M. 000247 11149 THRU t20119 7% 000192 -Taxes that become delinquent on or before December 3t, 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: INTERESTa (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)