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Home My WebLink About99-07707I Li, _ No. 0 ?1- 7>0? Civil Term S Court of Common Pleas i Cumb. Co. h .i VS. REVK•300 (10-00) REVOOKIO BUREAU OF COMPLIANCE DEPT. 280M HARRISBURG. PA 17120-ONO COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. D & R LEHMAN INC 38 CUMBERLAND AVE SHIPPENSBUR6 PA 17257-1602 AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 99-7707CV DATE FILED: December 29, 1999 EIN: 25-1719412/000 NOTICE NUMBER: 656-298-300-121-6 To the Prothonotary of CUMBERLAND County: above action, acknowledges that the. The Commonwealth en/Judgment note should be removed from the records thelreof above captioned L 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 16 day of December, 2000. /) N??' a-m-? Larry P. Williams Acting Secretary of Revenue Dorothy A. Totton Director, Bureau of Compliance LL Q Oa U 4c > W J J ? n Z OW ?a O Z LL =) 00 U ?Z 0 O ¢ U J III W 2 co F- 2 Z ? - U 0 0 N cc W F- O Z Z >W In Z W Z Z W W W LL 0O F Z W W a Z ¢ 0 O O U J U Z Z ¢ 2 W J cc n e } LL N Q Cl) O F- r- cc O 7 Q REVK-159 (9.95) REV000K9 BUREAU OF COMPLIANCE DEPT. 280916 NARRISSURO, PA 17128.0816 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE D & R LEHMAN INC 38 CUMBERLAND AVE SHIPPENSBURG PA 17257-1602 q. L CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ` EIN: 25.1719412/000 - - -?t i Notice Dale: December 12, 1999 Notice Number: 545.183.699.120.7 ' • • 1 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. Rit- cn -0U 2 3 4 5 6 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 18097154 01-01.99 03.31.99 1 3.055.63 4,569.12 TOTAL: 3,055.63 4,569.12 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 12-22-99 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 a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's properly, real, personal, or both. as the case may be. ?? SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART I -TO BE RETAINED BY RECORDING OFFICE December 12. 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS D 6 R LEHMAN INC 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 amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.S. Section 8112-0, 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 Cade, (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 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 el. 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 E0RME_S R.ENALLES ANDJNIEREST GENERAL INFORMATION: CorCotation Tax Lien@ provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and properly, both real and personal, with no further notice. 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. IOhDiltancg Tax Liens are liens on real estate which Continue until tax is paid. Income Tgx,Smnlover WthholdinD Tax Realty Tran$)gr.Iax,$ales Personal e and Use Tax. liens are Lianre F In liens Tint upon nl the I Ira T xnchises Motor aswell Corners as real l and personal rsonal M41Dtb.MS Tax 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 stack 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-OY-THE-EILINGLNOTICE-EORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case at Real Property, in the office of the Prothonotary of the County in which the property 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. AU1OMATIC-REYJYAL_0ECLOTLC-EAHD-P8I99MLQL I-OS1CE GEdERAL IULE; 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 al sallemoneility do shi the property may be charged. EXCEMQN; not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the lime that the tax lien is filed. SEE; Act of December 12, 1994, P.L. 1015, No. 138. RELEASE_QEIJEN 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 if: (1) the liability is satisfied, satislaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has became legally unenforceable. F;XCGPPTIQU Interest on Corporation Taxes is computed after a lien is paid. SMLEMENT OF ACC2UM 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. Far any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.S.. F.F.. C.L. O. N. I. •69: PER ANNUM(DUE DATE TO PAYMENT DATE) C.I.. G.R.. C.A.. S.T. • e PER ANNUM (DUE DATE TO PAYMENT DATE) e.L. N.E. G.P.. M.L ,11% PPER ER MONTH O(DUE DATE TO PAYMENT DATE) PUR AYMENT DATE) R FRACTION(DUE DATE TO P .... P.I.T.. EM.T. , 314 OF 1% PEA MONTH OR FRACTION S. S U. . R.T.T e,: PER ANNUM . % INHa EST. 6% ANNUM LF.T.. F.U.T. •1 PER MONTH O FRACTION M C. R.T. -1% 9. PER MONTH OR R FRACTION O.F.T. • 189. PER ANNUM 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: DEUNOUFNT DATE INTEREST RATE DAILY INTEREST FACTOR 111/82 THRU 12/91/ 82 20°^ '000748 000198 111193THRU 12/91/89 11% 1 . 901 000 . 1/191 THRU 1219181 3% 1r M? ' 1/1185 TH13V 1291185 1 09. '0002]1 196 12OI /86 THRU 1'1 9 9 00024] ' 121 919] 11,6] THRU 1 . 11% 111188 THRU 125151 99. ,00026] '192 THRU 12191 52 i 7% .000192 1193 THRU 1L911% 1% .00024] 111195THRU IV3 198 000192 1/1,99 THRU 129199 N -•-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 OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) 11, 1 ;