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Home My WebLink About02-4479REVK*159 (8-01) REV000K9 BUREAU OF COMpLIANCE OEPT, 280948 HARRISBURG, PA 17128-0948 , ~.~. 1,,l COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SOFA DISCOUNTERS INC q713 CARLISLE PIKE NECHANICSSURG PA 17050-771q EIN: 25-1691863/000 Notice Date: August 21,2002 Notice Number: 608-045-902-081-6 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. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21546501 11-01-00 11-30-00 1 0.00 1,523.19 TOTAL: 0.00 1,523.19 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 08-31-02 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. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE August 21,2002 DATE COMMONWEALTH OF PENNSYLVANIA VS SOFA DISCOUNTERS INC NOTICE OF TAX LIEN tiled this at 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 Sec,ion 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 Uss 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. Section 1701 et. seq. (For decendants with date of death prior to December 13, 1982, tiens arise under the Inheritance and Estate Tax ACt of 1961,72 P.S. Section 2485 - 101 et. ssq.). 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: Coreoration Tax Liq!~ provided under the Fiscal Code arise at the time of settlement (assessment} and are liens upon the franchises and property, both real and pemonal, with no further notice, The tiling of a Not[ce of Lien with a county Prothonotary is not a requisite, and the lien remains in full fome and validity without tiling of revival until paid. ri~ are liens on real estate which continue until tax is paid. Personal income Tax. EmDIover Withholdino Tax. Realty Transfer Tax. Sal~? and Use Tax. Liouid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and r~ lians are liens upon the franchises as well as real and pemonal 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 priodty from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be tiled: (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 subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICI' ~ 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 tiled by the Commonwealth shall have priority to, and be paid in full before any other obligation, udgement, claim lien, or estate s satisfied from a subsequent judicia sa e or ability with which the property may be charged. ~ 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 tiled. SEE: Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of releass of any lian imposed w~ respect to any tax if: (1) the liabitity is satistied, satisfaction consisting of payment of the amount assessed together with all interest and costs n respect thereof; or (2) the liability has become legatiy unenforceable. E,~ rnterest on Corporation Taxes is computed after a lien is paid. Th ' · e "Total column (Corumn 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 penates, 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 tiling 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.F., C.L.. C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I.. G.R., C.A., E.T. - 6% PER ANNUM (DUE DATE TO PAYM I~lT DATE) B.L., N.E., G.P., M.I. - 6% PER ANNIJM (DUE CATE TO PAYMENT DATE) - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T.. E.M.T. - 3/4 OF 1% PER MOI~TH OR FRACTION S. & U. - 314 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH e EST. - 8% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 18% PER.~NNUM 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 deticiencies using an annual interest rate that wil~ vary from carendar year. Interest is calculated on a daily basis at the fellowing rates: DEUNQUI~dT DATE INTEREST RATE DAILY INTEREST FACTOR ---Taxes that become derinquent 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 carendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMSER OF DAYS DELINQUEN'F) X (DAILY INTEREST FACTOR) REVK-300 (8-01) REV00K10 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA $7128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. SOFA DISCOUNTERS INC 4713 CARLISLE PIKE NECHANICSBURG PA 17050-7714 AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 02-4479 DATE FILED: September 18, 2002 EIN: 25-1691863/000 NOTICE NUMBER: 195-838-702-110-6 To the Prothonotary of CUMBERLAND County: The Commonwealth of pe:lnsylvania, 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 06 day of November, 2002. Larry P. Williams Secretary of Revenue Dorothy A. Totton Director, Bureau of Compliance