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Home My WebLink About02-5018REVK-159 (8-01) REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARRrSBURG, PA 17128-0945 C & NS ATL 60 SHARON RD ENOLA PA 17025-1827 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1875869/000 Notice Date: September30, 2002 Notice Number: 781-667-102-092-5 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 to be entered of record in your county, 1 TAX TYPE SALES SALES SALES SALES SALES SALES 2 ACCOUNT ID 81798441 81798441 81798441 81798441 81798441 81798441 TAX PERIOD BEGIN 11-01-01 12-01-01 01~01-02 02-01-02 03-01-02 04-01-02 TAX PERIOD END 11-30-01 12-31-01 01-31-02 02-28~02 03-31~02 04-30-02 EVENT NUMBER 1 1 1 1 1 1 TOTAL: FILING FEE(S): TAX DUE 1,510.77 1,143.89 1,285.35 1,229.97 1,265.62 1,231.40 TOTAL DUE 2,189.35 1,650.40 1,784.12 1,640.12 1,617.51 1,506.56 --------__________ 10,388.06 14.00 j INTEREST COMPUTATION DATE: 10-10-02 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and c copy of a lien against the above named taxpayer for unpaid TAX, iNTEREST orr a~ff~e_r_demand.~r p.a..yment thereof, remains unpaid. The amount of ........ , ~D~D.I.T. I .O.I~I_S_ or PENALTIES therein due from such taxoaver ,- ~=y~, ~ p~upeny, real, personal, or both, as the case may be. - ........o is a lien in ravor of the SECRETARY OF[R'EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 30, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS C & MS ATL NOTICE OF TAX LIEN filed 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 Se~on 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 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 Transportafion 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 TAXER. PENALTIES AND INTEREST GENERAL INFORMATION: ~orooration Tax Liens provided under the Fiscal Code arise at the time of seftJement (assessment) and are liens upon the franchises and property, both real and personal, ~j~h no further notice. The filing of a Notice of Lien with a sounty Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. inheritance Tax Liens are liens on real estate which continue unfil tax is paid. I mT I ~'n T r r ~,~ ~.~.~1 Tax. Fuel T x M i .... ~ell as real and personal _Motorbus Tax liens are liens upuH t.~ .~.,.- propen'y 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 regutarly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FiLiNG: The notice of en 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 Persenal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the properiy subject to lien is situated. AUTOMATIC 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 refiling of the Notice by the Commonwealth. Any Notice of Lien fi ed by the Commonwealth shall have pdoritv to, and be pad n fu , before any other obligefion udgement, claim, lien '~'r estate s satisfied from a subsequent judicial sale or liability with which the' roperty may be charged ~ The Commonwealth does not P · · ' ' 'n mort a es or ens which are ma ntain pnonty of tax ens over any ex~sfi g g g property recorded at the time that the tax lien is filed. ~ Act of December 12, 1994, P.L. 1815, No. 138· Subject to such regu afion as the Secretary or h s de[egate may prescribe, the Secreta or his de agate may issue a certificate of release of any lien imposed · - ry ........ f' ~1 ~ the liab ltv is sat sf ed, satisfaction conststthg of pWl~ ythmr eer~tP (~ f~l~ ;~YO~J n'"~ a~s~e~ssed togeth"er with all 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. BE'FI'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) plus assessed additions and/or penalties, and assessed and accrued interest up fo the interest computation dete on the face of this nofise. If payment or sefflement 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 end 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. - 8% PSR ANNUM (DUE DATE TO pAYMENT _DA.Ts - 6% PER ANNUM (DUE DATE TO pAYMENT ual C , G.R., G.A., S.T, .6% PER ANNUM (DUE DATE TO PAYM_ .E~T__D_A..T~. ........ DATm B.L,, N.E,, G.P., M.I. - 1% PER MONTH OR FRACTION (DUE DA/~=/u t'~Y~m~ w P.LT., E.M,T. - 3/4 OF 1% PER MONTH OR FRAC3'ION - 3/4 OF 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 odg nay due and payable on and after January 1,1982, the PA Department of Revenue will calculate da y nterest on all tax defic enc es using an annua interest rate that will vary from calendar year. Interest is calculated on a da y bas s at the following rates: 1/1/~2 THRU 12/31/82 20% .000548 16% .00043B 111183 THRU 12131/B3 11% .000301 1/1/84 THRU 12/31164 13% .000356 111/85 THRU 12/31/85 10% .000274 ---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)