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REVK-159 (9-95) REVOOOK9
COMMONWEALTH OF {(~~N-i9;23 ~
DEPARTMENT OF REVENUE
BUREAU OF COMPUANCE
DEPT. 280946
HARRISBURG, PA 17128-0946
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CLASSIC RAGS
54 W HIGH ST
CARLISLE PA 17013-2922
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF8 g 'i;
CUMBERLAND COUNTY, <':x
PENNSYLVANIA 92'~~;?J
EIN: 25-1636605/000 Z~ C-t) '):;3
Notice Date: March 21, 2000 ::Q..;:: 0:_:,<,_,
Notice Number: n8-923-700-031-6 !< CJ "". ',;':r~
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To _ the Prothonotary of said court: -15!'. uant 1tJ th~--:(aws of the
Commonwealth of Pennsylvania, there is h with if.iinsm~ a certified
copy of a lien to be entered of record in your unty.f-V -<.;,
1 2 3 4 5 6 7
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 17848771 04-01-94 06-30-94 1 121.53 178,89
SALES 21514778 01-01-96 03-31-96 1 698,33 1,210,11
SALES 21514778 04-01-96 06-30-96 1 868,72 1,485,84
SALES 21514778 07-01-96 09-30-96 1 nO,12 1,299,89
SALES 21514778 10-01-96 12-31-96 1 530,28 883,00
SALES 21514778 01-01-97 03-31-97 1 455.35 748,14
SALES 21514778 04-01-97 06-30-97 1 484.14 784,55
SALES 21514778 07-01-97 09-30-97 562,15 898,33
SALES 10-01-97 12-31-97 1 453,75
21514778 714,80
SALES 21514778 01-01-98 03-31-98 1 267.03 414,69
SALES 21514778 04-01-98 06-30-98 1 290,27 444,28
SALES 21514778 07-01-98 09-30-98 1 423,22 638,13
SALES 21514778 10-01-98 12-31-98 1 382.45 568,41
TOTAL: 6,307.34 10,269,06
FILING FEE(S): 9,00
INTEREST COMPUTATION DATE: 03-31-00
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,
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
March 21, 2000
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE.
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COMMONWEALTH OF PENNSYLVANIA
VS
CLASSIC RAGS
NOTICE OF TAX LIEN
filed this
day of
at
m,
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P .8. Section 1404, as amended.
Liens tor 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 2611-M, as amended.
Liens 'tor 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 tor 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, 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:
Comoration 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, with 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
vaiidity without filing of revivai until paid,
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
Personal Income Tax Emolover Withholding Tax. Realty Transfer Tax Sales
and Use Tax Liauid Fuels Tax. Fuel Use Tax Motor Carriers Road Tax and
Motorbus Tax liens are liens upon the fran9hises as well as real and personal
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 priority from the date
of entry of record.
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PLACE OF THE FILING NOTICE FORM
PLACE OF FILING: The notice of lien shall be liied: (a) In the case at Reai
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 Persqnal 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 NOTICE:
GENERAL RULE: According to the Fiscal Gode, the Notice of Lien is
automatically revived and does not require refUing 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, EXCEPTION: The Commonweahh 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. SEE: Act of December
12,1994, P.L. 1015, No, 138,
RELEASE OF LIEN
Subject to such regulation as the Secretary or his delegate may .prescribe, the
Secretary or his delegate may issue a certificate of release of any lien imposed
with respect to any tax if: (1) the fiabittty -is satisfied, satisfaction consisting oi
payment of the amount assessed together with all interest and costs in respect
thereof; or (2) the liability has become legally unenforceable, EXCEPTION:
Interest on Corporation Taxes is computed after a lien is paid.
SETILEMENT OF ACCOUNT
The "Total" column (Column 7) ior each. type of tax listed on this Notice oi Lien
comprises the balance oi Tax Due (Column 6) plus assessed additions and/or
penalties, and assessed and accrued interest up to the interest computation
date on the iace oi this notice.
If payment or settlement oi account is made after the interest computation dC!-te,
the payment must include the lien filing costs and accrued interest irom the
interest computation date to and through the payment date,
For. any delinquent taxes due on or beiore December 31, .1981, interest is
imposed at the following rates.
c.s., F.F., c.L., C.N.!. - 6% PER ANNUM (DUE DATE. TO PAYMENT DATE)
C.I., G.R., CA, S.T. .6% PER ANNUM (DUE DATE TO PAYMENT DATE.)
B.L., N.E., G.P., M.l. . 6%.PER.ANNUM (DUE DATE TO PAYMENT DATE.)
P.U.R.. .1% PER MONTH O~ FRACTION (DUE DATE TO PAYMENT DATE.)
P.I.T., E.M.T. .3/4 OF 1% PER MONTH.oR FRACT.ION
S. & U. . 314 OF 1% PER MONTH OR FRACTION
R.T.T. .6% PER ANNUM
INH & EST. . 6% PER ANNUM
L.F.T., FU.T. .1% PER MONTH OR FRACTION
M.C.R.T. .1% PER MONTH OR FRACTION
O.F,T. .1S",{, 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
deiiciencies using an annual interest rate that will vary from calendar year.
Interest is calculated on a daily basis at the iollowing rates:
DELINQUENT DATE INTEREST RATE DAllY INTEREST FACTOR
1/11S2THR'U12131182 20% .000548
1/1183 THRU 12/31183 16% .000438
1/1184 THRU 12/31184 11% .000301
111185 THRU 12/31/85 13% .000356
1/1186 THRU 12/31/86 10% .000274
1/1/87 THRU 12131J87 9<'k .000247
1/1/88 THRU 12131191 11% .000301
111/92 THRU 12/31/92 9<'k .000247
1/1/93 iHRU 12/31194 7% .000192
1/1/95 THRU 12131/98 9% .000247
1/1/99 THRU 12/31199 7% .000192
1/1/00 THRU 12/31100 8% .000219
mTaxes that become delinquent on or before December 31, 1981 will remain
a cqnstant interest rate until the deliliquent 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)
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REVK-300 (4-96) REVOOK10
BUREAU OF COMPLIANCE
DEPT. 280946
HARRISBURG, PA 17128-0946
AUTHORITY TO SATISFY
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
CLASSIC RAGS
54 W HIGH ST
CARLISLE PA 17013-2922
DOCKET NUMBER: 2000-1928
DATE FILED: March 30,2000
EIN: 25-11636605/000
NOTICE NUMBER: 216-398-400-080-3
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 03 day of August, 2000,
{~a.~.Jv
Robert A. Judge, Sr.
Secretary of Revenue
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Dorothy A, Totton
Director, Bureau of Compliance
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