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HomeMy WebLinkAbout01-4900REVK-159 (6-01) REV000K9 BUREAU OF COMPLIANCE DEPT 280948 HARR SSURG. PA 17128 0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TOHORROW'S CHILD INC 6 SKYPORT RD # $ HECHANICSBURG PA 17055-2~28 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2874585/000 Notice Date: August6, 2001 Notice Number: 641-043-101-080-1 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 ente~Ee~j 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 81194461 04-01-98 06-30-98 1 0,00 50,89 SAL ES 81194461 07-01-98 09-30-98 1 998.72 1,773.91 SALES 81194461 10-01-98 12-31-98 1 1,209.19 1,974.30 SALES 81194461 10-01-99 12-31-99 1 1,202.06 1,877.74 TOTAL: 3,409.97 5,676.84 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 08-16-01 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 lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTrES 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) PART 1 - TO BE RETAINED BY RECORDING OFFICE August 6, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS TOMORROW'S CHILD filed this NOTICE OF TAX LIEN day of 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 261 l-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 et seq, 72 PA. C.S.A. Sect on 1701 et. seq. (For desendants with date of death prior to December 13, 1982, ens arise under the Inher tense 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: Corooration Tax Liens provided under the Fiscal Code arise at the time of ~ettiement (assessment) and are liens upon the franchises and property, both real and personal, with no further notice. The ftling 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. !i3heritance Tax Liens are liens on real estate which continue until tax is paid. personal Income Tax. Emolover Withholdino Tax. Realty Transfer Tax. Sales ar~ Use Tax. Liouid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax ar,d ~otorbus Tax liens are liens upon the franchises as well as real and personal ~i'operty ot 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 [ien has priorityfromthe date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notse of llen shall be flied: fa) 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 tangibie or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. ALrFOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require ref lng of the Notice by the Commonwealth. Any Notse of Lan filed by the Commonwealth shall have priorityto and be pad in fu , before any othe obligation udgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. ~ The Commonwealth does not maintain pro y of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax en is filed. E~. Act of December 12, 1994, P.L. 1015, No. 138. Subject to such egulat on as the Secretary or his delegate may prescribe, the Sec etary or his de agate may ssue a sert icate of release of any lien imposed with respect to any tax if: (1) the ability is satisfied, satisfact on consisting of payment of the amount assessed together with all interest and costs in respect thereof or (2) the liab ty has become legaily unenforceable. _EXCEPTION: Interest on Corporat on Taxes is computed after a lien is paid. S i M F CCOU 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, 1991, interest is imposed at the following rates. C.E., F.F., C.L., C.N.I, - 6% PER ANNUM (DUE DATE TO PAlM SNT DATE) C.L, G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYM EIqT DATE) B.L., N,E., G,P.1M.I. - 6% PER ANNUM (DUE DATE TO pA'eM ENT DATE) P.U.R.. - 1% pCc~R MONTH OR FRACTION (DUE DATE TO PAYMIc~ I P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION $, & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM O.F.T. - 18% 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 daf cencies using an annual interest rate that will vary from calendar year. interest is calculated on a daily bas s at the following rates; 1/1/82 THRU 12/31/~2 20% .000548 111/83 Tt'IRU 1~1/83 18% .000438 111~4 THRU 12/31184 11% .000301 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is ~.id off. *--Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. --Anterest is calculated as follows; INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DALLY INTEREST FACTOR) BUREAU OF COMPLIANCE DEPT. 280~46 HARRISBURG pA 17128.0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY ARP 38881 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V TOMMORROW'S CHILD INC 6 SKYPORT RD # 3 MECH~/~ICBURG, PA 17055-2328 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. Docket Number 01-4900 Date Filed 8/20/200'1 Class of Tax SALES Account Number 23-2874585 Assessment Number TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges having received of the Defendant above named, full payment and satisfaction of the above captioned Lien/Judgement Note, with the Interest and costs thereon due it; and desires that satisfaction be entered upon 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 Plant/fi, 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 so doing, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 27TH day of NOVEMBER, 2001. LARRY P. WILLIAMS Secretary of Revenue DOROTHY A. TOTTON Director, Bureau of Compliance