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Home My WebLink About99-077431 I 1 f 1 j iVo 99 - 7??.. civil Term r j r I I 41.' • ? I - r VS. Court of Common Pleas Co. ? Cumb. I ? 1 ? f REVx-160 Jo-95) REV0000 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF OOMPUANCE DEPT. N0946 EURRIS8URO, PA 1712E-0W6 CERTIFIED COPY OF LIEN /? 99- 7793Cj,,La WEST SHORE SCUBA CLUB INC 6160 SOMERSET STREET HARRISBURG PA 17111 J COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-28946441000 - Notice Date: December 21, 1999 Notice Number: 617-086.199.121.6 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. 01'1110ll A 0 1-YA7 6241n -) 07'/ 'R'9,4?40 U - ? ?- E 7 1 2 3 4 5 6 TAX TYPE ACCOUNT ID TAX TAX TAX DUE TOTAL DUE PERIOD PERIOD NUMBER BEGIN END SALES 80842075 10.01.98 12-31.98 1 346.66 741.29 TOTAL: 346.66 741.29 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 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 property, real, personal, or both, as the case may be. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) December 21, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS WEST SHORE SCUBA CLUB 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. Lions Section o 345 Personal the l Tax Reform and of 19772 P S 9Sectionrl 345, under amended. Liens for Really Transfer Tax arise under Section 1112-0 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.SA. Section 1701 at. seq. (For decandants with date of death prior to December 13,1982, liensarise 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). LIENSFORTAXES PFNALTIE$ANDJNIERE$I GENERAL INFORMATION: Carooration Tax Liens 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 no further arise. 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 Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Emolover VfihholdinG Tax. Really Trans!er Taz. $4T(e5 ono Tax LIO ' FLels T x FLe1 Use Tax Motor Carriers Road Tax and Motorbus Tax liens are hens 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_CIME.PILft"OT)CUORM 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 caunty 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. AULOMAILQREVNAL OF NOUCE.AND PRIORITY OF NOTICE GENERAL_RULE: According to the Fiscal Code, the Notice 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, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEEno_d: The Commonwealth does not maintain priority of lax 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. 1016, 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 ff: (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. SETTLEMEN 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 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. C.S.. F.R. C.L. C.N.I. •6%PERANUM (DUE DATETO PAYMENT DATE) C.L. O.R.. C.A.. S.T. -61: PER ANNUM DUE DATE TO PAYMENT DATE) S.L. N.E. G.P.. M.I. - e% PER AMIUM(DUE DATETO PAYMENT DATE) P.U.R. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T.. E.M.T. -314 OF 1% PER MONTH OR FRACTION S.a U. • 3/4 OF 1% PER MONTH OR FRACTION R.T.T. •e%PER AtNLM INH 6 EST. •e%PERANNUM LF.T.. F.U.T. - 1% PER MOWN OR FRACnON M.C.R.T. -1%P ?? OR FRACTION O.F.T. - 18% 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: DEUNOUNT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/92 THRU 12!3182 20% .0005"9 000159 v1182 THRU 1215183 16% . 000501 THRU 12/5181 11% . O(K)W6 i= v185 THRU IMIM 15% . 000274 1/186THRUIMIMS 10% 000247 1/187THRU1213187 9% . 000301 11189 THRU 1=181 11% . 000247 1/182 THRU 1213182 9% 000192 1N 45 THRU 12/144 7% . 000247 1/1/95 THRU IMI*9 ' 000192 111199 THRU 1213149 . ---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 lollows: INTEREST = NCE TAX DELINQ(UENT) X(DAILY IINTERE TI F)ACTORBER OF DAYS