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Home My WebLink About02-5009REVKo159 (8-01) REV000K9 BUREAU OF COM PLrANCE DEPT. 280948 HARRISBURG, PA 17128-0945 FITNESS DESIGNS 1NC 812 CHP H[L SHOP HALL CAHP HZLL PA 17011 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1799915/000 Notice Date: September 30, 2002 Notice Number: 782-069-302-092-5 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 ~o be entered of record in your county. 1 TAX TYPE EMPL EMPL EMPL EMPL ACCOUNT ID 19245364 19245364 19245364 19245364 TAX PERIOD BEGIN 01-01-97 04-01-97 07-01-97 10-01-97 TAX PERIOD END 03-31-97 06-30-97 09-30-97 12-31-97 EVENT NUMBER 1 1 1 1 TOTAL: FILING FEE(S~- TAX DUE 331.74 192.44 385.98 420.50 TOTAL DUE 826.78 890.96 ---------________ 2,860.00 14.00 INTEREST COMPUTATION DATE: 10-10-02 The undersigned, the Secretary of Revenue (or an author zed dele ate of the Copy of a lien against the above named taxna,,er ~,-r .... ~.~ -~^,, ,,e,g~e~__ _ Commonwealth of Pennsy vania, certifies th ............ o merem aue trom such taxpayer and which, after demand for payment thereof, remains unpaid., The amount of such unpaid TAX, NTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer s property, rea, personal, or both, as the case may be. SECRETARY OF~CEVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 30, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS FITNESS DESIGNS INC fired this NOTICE OF TAX LIEN at day of Liens for Corporation T~xes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Emp oyer Withholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Secton 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 adse 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, 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, Ucc 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 fur Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). ~,~NS FOR TAXES. PENALTIES AND INTERES'[ GENERAL INFORMATION: Corooration 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, wjth no further notice, 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. JDberitance Tax Liens are liens on real estate which continue until tax is paid. ~ well as real and personal property of taxpayers, but only after they have been entered and docketed of record b the ProthonotarY of the county where such property is situated and !Y ....... ~. -* ~-ods wares, or merchandise regularly used in the <~rhd~l~ ~r°~ co uat~ar~ oLUf ~u~;i~l; 's~f th~ taxpayer. The lien has priority from the date of entry of record. p_LACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of en shall be filed: (a) in the case of Real Prope in the office of the Prothonotary of the county in which the property sub e~t~ the lien is situated and (b) in the case of Personal Property, whether tangib e 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 NOTICE ~iENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not requ re rsf ng of the Notice by the Commonwealth. Any Notice of Lan fi ed by the Commonwealth shall have priority to and be paid n full, before any other obligaton udgement, claim, lien or estate s satisfied from a subsequent judicial sale or liability with which the'property may be charged. ~ The Commonwealth does not maintain or~ority of tax ens over any existing mortgages or liens which are properly r~cerded at the time that the tax lien is filed. ~ Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or h s delegate may prescribe, the Secretary or h s de agate may issue a certificate of release of any lien imposed with re act to any tax f (1) the liability is satisfied, satisfaction cor~sisting of paymen~tt of the amount assessed together with all interest and costs ~n respect thereof; or (2) the liability has become egally unenforceable. ~ Interest on Corporation Taxes is computed after a lien is paid. The "Total" column (Column 7) for each type of tax listed on this Notice of Lien compriccs 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.F., C.L,, C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) · 6% PER ANNUM DUE DATE TO pAYMENT DATE) C.I., G.R.. C.A., $.T. 6% PER ANNUM/DUE DATE TO PAYMENT DATE) P.U,R.. - I% PER MONTH OR FRACTION (DUE DATE TO pAYMENT DATE) 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 ANNUM For all taxes that are orig nay due and payable on and after January 1,1982, the PA Department of Revenue wifi calculate da y nterast on all tax defic encies using an annua nterest rate that will vary from calendar year. Interest is calculated on a da y basis at the follow ng rates: 20% .000548 11~/32 THRU 12131/82 16% .00{}438 1/1/33 THRU 12/31/33 11% .0{)0301 111185 THRU 1~J31/35 10% .000274 1/1/36 THRU 12/31/86 ,000247 1/1/38 THRU t 2/31/91 I1% .000247 1/1/35 THRU 12/31/35 0% .000247 0% .000219 1/1/00 THRU 12/31/30 9% ,000247 1/1/01 THRU 12/31/31 6% .000164 ~11/02 THRU 12/31/02 ---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 follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)