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Home My WebLink About03-0048REVK-159 (8-01) R~:¥000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 MANI CAFFEE INTERNATIONAL INC 1106 WANSFORD RD MECHANICSBURG PA I7050-7616 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN q P-. u COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1846452/000 Notice Date: December 22, 2002 Notice Number: 607-374-302-121-7 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. I I pl~l~i'~n I .~'~. I EVENT ~N- J ~::~,,~uu j NUMBER SALES 1 ~ TOTAL: FILING FEE(S):-- TAX DUE TOTAL DUE 2,231.05 2,231.05 14.0~- INTEREST COMPUTATION DATE: 01-01-03 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 unpa d TAX, INTEREST, ADDITIONS or PENALTIES therein due fi.om such after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is taxpayer and which, Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. a lien in favor of the SECRETARY OF-~VENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE December 22, 2002 DATE filed this COMMONWEALTH OF PENNSYLVANIA VS MANI CAFFEE INTERNATIONAL INC NOTICE OF TAX LIEN 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 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 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. 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: ~,orooration TaM ~_iens provided under the Fiscal Code arise at the time of se-tfiement (assessment) and are liens upon the franchises and property, both real and personal, wt__h 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. nheritance Ta~ Liens are liens on real estate which continue until tax is paid. ~oldin T x R Tr n ferTax al s U ~~ ~lR~On Hd nT. r .~o nnadl ~e II as real and personal Motorbus Tax liens are liens ~operty 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. PLACE OF THE FILING NOTICE FORM_ PLACE OF FILtN(~:- The notice of en shall be filed: (a) tn 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 NOTICE GE_NERAL RULE: According to the Fiscal Code, the Notice of Lien is automaficatty revived and does not require retiring 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 obligaton udgement, claim, lien, or estate is sat stied from a subsequent judicial sale or liability with which the property may be charged. ~ The Commonwealth does not maintai~ or'iority of tax ens over any existing mortgages or liens which are property recorded at the time that the tax lien is filed ,~EE: Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe, the ecretar or h s de egate may issue a certificate of release of any lien imposed Swith re~;ct to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together 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. SETTLEMENT 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 to the interest computation date on the face of this notice. tf 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.L - 6% PER ANNUM (DUE DATE TO pAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PER ANNUM (DUE[ DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATETO pAYMENT DATE) P.UR.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M .T. - 314 OF 1% PER MONTH OR FRACTION S. & U. - 2/4 OF 1% PER MONTH OR FRACTION R.T.T. - 9% PER ANNUM INH & EST. - 6% 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. - 19% PER ANNUM For all taxes that are orig nay due and payable on and after January 1,1982, the PA Department of Revenue will calculate da y nterest on all tax deticiencies using an annual interest rate that will vary from calendar year. interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 2(7Yo .000540 .000430 1/1/82 THRU 12/31/92 16% 1/1t03 THRU 12/31/$3 .000301 1/1/94 THRU 12/31/04 11% .000356 1/1/05 THRU 12/31/85 13% .000274 1/1/96 THRU 1 2/31/96 10% 1/1/07 THRU 12/31/97 9% .000247 1/1/95 THRU 12/31191 11% .000301 1/1192 THRU 12/31192 9% .000247 1/1/93 THRU 12/31/94 7% .000192 1/1195 THRU 12/31/98 9% .000247 1/1/99 THRU 12131/99 7% .000192 1/1/00 THRU 1 2/31/00 0% .000219 1/1/01 THRU 12/31/01 9% .000247 6% .000164 1/1/02 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)