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Home My WebLink About99-06583 I \ 1 No. 9l-1A!rr3 Cleil Ternf-._-, I AWZ4& AZ VS. i Court of Common Pleas Climb. Co. I i? REM15e (?N) REVoDORs KJAEAU OF COIAPU/JICE DEPT. Isms IIARWe9UR4, PA 1112e-0Ne q- LsR2 C,LQ- TORO, JAVIEL 2213 OLD GETTYSBURG RD CAMP HILL PA 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ?':17-1I•DERTIFIED COPY OF LIEN ,SrrT^a ?.: COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, ''PENNSYLVANIA EIN: 25.1815322MM Notice Date: October 19, 1999 Notice Number: 356.093.699.101.4 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. PL P-L" C;. 11 (d,/ qA? / A D 172 r_ L 1 2 0 4 6 6 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80963846 01.01.99 01.3t•99 1 856,49 1,137.26 SALES 60963846 02.01.99 02.28.99 1 716.60 9;0.66 SALES 80963846 03.01.99 03.31.99 1 761.00 926.03 TOTAL: 2.333.09 2,973.84 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 10.29.99 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 alien 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 alien in favor of the Commonweahh of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case maybe. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART I • TO BE RETAINED BY RECORDING OFFICE October 19. 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS TORO, JAVIEL NOTICE OF TAX LIEN filed this day of at m LIENS E9R-TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens lot Personal Income Tax and Employer Withholding Tax arise under Section 346 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 0112•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 of. 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. 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 4,197 1, No. 2 as amended, 72 P.S. Section 7242. Liens for Molorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS F_ORTAXESSENALTIES AND INTEREST GENERAL INFORMATION: 4afmalign-Tax Lions provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and properly, both real and personal, withno_funheLnotice. The filing of a Nollce 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. Inher tanc9laxllens are liens on real estate which confinue until tax is paid. JncDmalax EmRloyaLldilhhDldmglaa AsaBy1fansfaLTa L Sales Personal and Use wLiquid_Eue)s1ax.FueLUsela"olgE_C4ftim-ROAd TalLand MDIDfbUjLJ" hens 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 county where such properly 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_FILINQN071CE EORM PLACE OF FILING: The nonce of lien shall be tiled: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the properly 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 property subject to lien is situated. AUTOMATIDREV NAL OENOTICEAND.PRIORMENOTICE GENERAL_RULE According to the Fiscal Code, the Notice of Lien Is automatically revived and does not require Telling 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 vale or liability with which the property may be charged. EX.CEPPMOh: 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. SEE, Act of December 12. 1994, P.L. 1015, No. 138. RELEASE-OFLIEN 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 h: (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. EXCEP110M Interest on Corporation Taxes is computed shat a lien is paid. SETTLEMENT-Of-ACCOUNT The 'Total'column (Column 7) for each type of tax listed on this Notice of Lion 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 cr before December 31, 1981, interest is imposed at the following rates. CS, FF_CL.. CNI •11% PER ANNUM (DUE DATE TO PAYMENT DATE) O I.0 R_C A. 5 T. • 11% PER ANNUM IDUE DATE TO PAYMENT DATE) a L. N E.. O V, M I •9% PER ANNUM (DUE DATE TO PAYMENT DATE) P U R • 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PIT. EMT •34 OF 1% PER MONTH OR FRACTION 5 aU •7.4 OF 1% PER MONTH OR FRACTION FITT. •K PER ANNUM tNH a EST. • 99. PER ANNUM LF.T.F.UT • 1% PER MONTH OR FRACTION MCRT •t% PER MONTH OR FRACTION O.F.T. • IK PEA ANNUM For all taxes that are originally due and payable on and slier 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, DEUNGUENT DATE INTEREST RATE DAILY INTEREST FACTOR vIn2THRU12.711P2 209. .000541 VI 1e7 THRU 12.7117 t9\ 00N79 I?fM THRU 121t14 11% 000701 t 1'90 THAU 121115 117 000774 111.99 THRU 12,3114 104 000274 11117 THRU 12,31/07 9% 000247 1/is THRU t2'7141 11% 000701 1,142 THRU t2'7142 1% 000247 1143 THRU 1211U 7% 000192 1140 THRU 1217149 M .000247 V1,99 THRU 12,7149 71. .000192 ...Taxes that become delinquent on or before December 31, t981 will remain a constant interest rate until the delinquent balance is paid oh. ••. 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)