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Home My WebLink About99-07737 i t I No. Civil Terri I Ys. Court of Common Pleas Cumb. Co. I i I + i } I; . t? ,I 7 I. i l j ,? REVK-159 (MS) fiEV000" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COIAPUANCE DEPT. 210946 _ 4& HAMMURe, PA 17121-0946 CERTIFIED COPY OF LIEN= COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,. PENNSYLVANIA P C PALACE EIN: 25.16740521000 18 CAMPH I LL MALL Notice Date: December 21, 1999 Notice Number: 616.557.399.121.6 CAMP HILL PA 17011 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. 14 D6 9 1 2 3 4 5 6 7 TAX TYPE ACCOUNTIO TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21535428 08-01.96 08.31-96 1 172.36 249.86 SALES 21535428 03-01.97 03.31-97 1 0.00 1,068.71 SALES 21535428 04-01.97 04.30-97 1 0.01 646.70 SALES 21535428 06.01.97 05-31-97 1 0.00 983.48 SALES 21535428 07-01-97 07.31.97 1 0.00 651.42 SALES 21535428 09.01.97 09.30.97 1 0.00 777.10 SALES 21535428 10-01.97 10.31.97 1 0.00 486.28 SALES 21535428 11.01-97 11.30-97 1 83.14 502.04 SALES 21535428 08.01-97 08-31-97 1 0.00 1,009.26 TOTAL: 255.51 6,374.85 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 12.31.99 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 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) December 21, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS P C PALACE NOTICE OFTAX LIEN filed this day of LIENS FOR TAXES at IT. 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 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 at. seq., 72 PA. C.S.A. Section 1701 et. seq. (For demndants 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 Slate 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_EOR nXES-PENALTIES-ANRJNTEREST GENERAL INFORMATION: Coraration Tax Liens 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 form and validity without filing of revival until paid. 19hatilaum Tax Liens are liens on real estate which continue until tax is paid. PtImnal Income Tax mployer WdhholdinG Tax Re-IIy Tran?er Tax Gales and Use Tax. Liauid Fuels Tax Fuel Use Tax Motor arriers Road Tax and 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 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 priorhyfrom the date of entry of record. PJ.ACE_QETNEJ9LING_NOTLCMRM 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 aunty 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. AUZOMATIQ.REWALOF NOTICE AND PRIORfIY OF NOTICE GERE13AL 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. EXQEPTION• The Commonwealth does 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 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 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. 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 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 dale to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. D.C. F.F., C.L. ON. 1. •e% PEA ANNUM (DUE DATE TO PAYMENT DATE) C.1., G.R. C.A.. S.T. • e% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L.N.E.G.P.,M.1. •6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U R.. •1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P. IT.. E.M.T. • 9E) OF 1% PER MONTH OR FRACTION S.a U. -34 OF 1% PER MONTH OR FRACnON R.T.T. •6% PER ANNUM INHA EST. •6% PER ANNUM L.F.T.. F.U.T. -1% PER MONTH OR FRACTION M.C.RT. •1% PER MONTH OR FRACTION O.F.T. 10% 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: DEUNOUET DATE INTISiESTRATE DAILY INTEREST FACTOR ;=2 THRU IWIM2 2C% .o0o6/e In/e2 THRU 1MIM 16% .00ryI39 1;iM THRU 1201eS, 11% .oa301 1NWTHRU 1201 ros 1T. ,0ocna U1106 THRU IWIM6 tot: .Oa2]7 11IR7 THRU 12YMI07 9% ,000274 lnlee THRU 1201/91 11% .000301 1/1/92 THRU 1201192 9% .000274 111,23 THRU 12011P4 7% .000192 ln;W THRU IMrs 9% .00024] v49 THRU 12/ 31199 7% .000t92 ---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 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)