The URL can be used to link to this page

Home My WebLink About01-2462COMMONWEALTH OF PENNSYLVANIA'''~ ~ ~'' o~/"//" ~ DEPARTMENT OF REVENUE ~ CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA HENDERSON & CO JEWELERS INC 5202 S[MPSDN FERRY RD NECHAN[CSBURG PA 17055-551~ EIN: 23-2913340/000 Notice Date: April 15, 2001 Notice Number: 440-285-501-041-0 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. 1 2 3 4 TAX TYPE ACCOUNT iD TAX TAX PERIOD PERIOD BEGIN END SALES 80544743 10-01-99 12-31-99 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 0.00 1,312.01 TOTAL: 0.00 1,312.01 FILING FEE(S): 9.00 iNTEREST COMPUTATION DATE: 04-25-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsyivania, cerlifies this to be a true and correct copy of allen 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 c~se may be. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE April 15, 2001 DATE COMMONWEALTH OF PENNSYLVANIA ¥S HENDERSON & CO JEWELERS INC NOTICE OF TAX LIEN ftledIhis at day of ~TAXES_ Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Persenal 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 SestJon 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 261 l-M, as amended. Liens for Fue~ Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, {75 PA. C.S. 961.6). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, t 982, P.L. 1086, No. 225 Section I et. 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 et, seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transpodation 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 96 of PA Vehicle Code, (75 PA C.S. 981 LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL tNFORMATION: Corporation Z~LJ~ES" provided under the Fiscal Code arise at the time of seft~ement (assessment) and are liens upon the franchises and property, both real and personal, _with r~o~ The filing of a Notice of Lien with a county Prothonotary is net a requisite, and the lien remains in full force and validity without filing of revival untir paid. Inheritance Tax Liens_ are liens on real estate which continue until tax is paid. Personal Income Tax. Employer Withholding Tax. Realty Transfer Tax, Sa. les and Use Tax, Liouid F~eIs Tax. Fuel Use Tax. Motor Carriers Road Taxa, nd Motorbus Tax_ liens are liens upon the franDhises as wei) as real and persona) properly 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. PL~AC~E~OETRE~_FILLNG N~OTJCE FORM PLACE OF FILING: The notice of lien shall he filed: fa) In the case of Rea[ Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and (bi 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 A_ T~ATIC REVIVAL OF NOTICE AN P~ITY OF NOTICE GF~NERAL RU~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not 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 obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPT]ON: 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. S~E~: Act of December 12, 1994, P.L 1015, No. 138. _RF~L~EASE.OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cedificate 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 alt interest and costs in respect thereof; or {2) the liability has become legally unenforceable. Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Tota¢ column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Cotumn 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interesl computation date on the face of this notice. If payment or setttemest of account is made after the interest computation date, the payment must include 1he lien filing cos'is 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, isterest Js imposed at the following rates. cs.. FF~ CL, C.N I. - 6~o PER ANNUM (DUE DAT~ TO PAYMENT DATE) C J, G.R, CA. ST - 6 Yo PER ANNUM fDUE CATE TO PAYMENT DATE) S.L, N E.. GP. MI 6% PER ANNUM (DUE DATE TO PAYMENT DATE} For ail 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: ---Taxes that become delinquent on or before December 31, 1981 wilt 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 OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) REVK-300 (8-01) REV00K10 BUREAU OF COMPUANCE DEPT. 280948 HARRISBURG, PA 17128-0945 COMMONWEALTH OF PENNSYLVANIA DEPARTIVlENT OF REVENUE V. HENDERSON & CO JEWELERS INC 52~2 SIMPSON FERRY RD MECHANICSBURG PA 17055-3514 AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA L, DOCKET NUMBER: 01-2462CIVIL DATE FILED: April 26, 2001 EIN: 23-2913340/000 NOTICE NUMBER: 769-256-401-091-1 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note should be removed from the records thereof. 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 11 day of September, 2001. Larry P. Williams Secretary of Revenue Dorothy A. Totton Director, Bureau of Compliance Z,,~ "~ ~ 0 o Om 0 '-r 0