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Home My WebLink About01-0054!.~ F~- 159,.(.9~95) .~V000 K9 YOUR GOLF SHOP IMC $~01 HARTZDALE DR STE B CAMP HILL PA 17011-7200 COMMONWEALTH OF PENNSYLVANIA' ' L2 DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA LIN: 25-1805881/000 Notice Date: December 25, 2000 Notice Number: 428-93t-800-122-0 ? To the Prothonotary of said court: PursUant ~'"'the :~ws of the Commonwealth of Pennsylvania, there is herewith transmitted a codified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80826768 12-01-99 12-31-99 1 0.00 82.88 SAL ES 80826768 01-01-00 01-31-00 1 0.00 77.92 SALES 80826768 02-01-00 02-29-00 1 0.00 75.02 SAL ES 80826768 04-01-00 04-30-00 1 660.04 917.34 SALES 80826768 05-01-00 05-31-00 1 949.42 1,266.03 SALES 80826768 06-01-00 06-30-00 1 892.26 1,139.33 SALES 80826768 07-01-00 07-31-00 1 722,76 881.70 SALES 80826768 08-01-00 08-31-00 1 561.91 653.69 TOTAL: 3,786.39 5,093.91 FILING FEE(S): 9.00 iNTEREST COMPUTATION DATE: 01-04-01 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 llen 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 PENAl_TiES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE December 25, 2000 DATE COMMONWEALTH OF PENNSYLVANIA VS YOUR GOLF SHOP INC NOTICE OF TAX LIEN filed this at day of LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscat 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 7945, as amended. Liens for Reaffy 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 261 l-M, as amended. Liens for Fuel Use ~-ax 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, (79 PA. C,S. 9915). Liens for inheritance Tax and Estate Tax arise under the inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1096, No. 229 Section 1 eL seq., 72 PA. C.S.A~ Section 1701 et. seq. (For decendants with date of death prior to December 13, t 982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S, Section 2485 · 101 et. 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 FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: or raf~on Ta iens 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 notice. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in fuji force and validity without Illin9 o1 revival until paid. l~eritanc~ T~ are liens on real estate which continue until tax is paid, Personal Income Tax, Employer WithhoidJno Tax. Realty Transfer Tax, Sales and Use Tax. Liquid Fuel~ Tax, Fuel Use Ta~. Motor Carriers 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 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 OF THE FILJNG NOTICE FORUM 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 (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subiect to lien is situated. ~A~TOMATIC REVIV~!~E NOTICE AND P~_IO~OF NOTICE G~ENERAL~R~UL~E: According to the Fiscal Code, the Notice of Lien is automatically revived and does net require raffling 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 obiigation, judgement, c~aim. lien, or estate is satisfied from a subsequent iudiciat sale or liability with which the property may be charged ~.X~ The Commonwealth does not maintain priority of tax liens over any existing mortgages Dr liens which are properly recorded at the time that the tax lien is filed. ~SE~E.: Act of December 12, 1994, P.L. 1015, No. 138. RELEASE O~ Subiect 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 1o any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with al[ interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXC~ interest on Corporation Taxes (s computed after a lien is paid. _SEi-I'LEMENT 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) pius 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 o1 account is made after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computalion 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.F, CL., CNI - 6% PER ANNUM (DUE DATE TO pAYMENT DATE) G.i., G.R., C.A, $ T - ~o PER ANNUM tDUE DATE TO PAYMENT DATE) OF'T - l ¢/o PER 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 rate that will vary 1rom calendar year. interest is calco[ated on a daily basis at the following rates: ---Taxes that become delinquent on or before December 91, 1981 wilt remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, t 989 are subject to a variable interest that changes each calendar year. ---Interest is calculated as fo])ows: INTEREST = (BALANCE OF TAX (JNPAID) X(NLIMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)