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Home My WebLink About03-0054REVK-15g (8-01) REV000K9 BUREAU OF: COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 £~. P~ '~/~.~'~ CENTRAL PENN INC COLLEGE HILL ROAD SUMMERDALE PA 17093 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-1857027/000 Notice Date: December 22, 2002 Notice Number: 607-353-802-121-7 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. pETRAjx EVENT 03-31.01 j ~ TOTAl,' FILING FEE(S)'~- TAX DUE TOTAL DUE 6,419.63 6,419.63 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 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 PENALT ES 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 December 22, 2002 DATE · ed this COMMONWEALTH OF PENNSYLVANIA VS CENTRALPENNINC NOTICE OF TAX LIEN day of at m. 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 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 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: 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 persona, _with no further notice~ The tiling of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without tiling of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. ~" 'rsonal Income Tax, Emolover W thholdina Tax. RealW Transfer Tax, Sales ~ne.~l- U~e Tax. Liouid Fuels Tax, Fuel Use Tax. Motor Carriers Road Tax and ~lotorbus Tax liens are liens upon the franchises as well as real and person;~l ~operty of ta~xpayers, 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. _P_LACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Pro erty in the off ce of the Prothonotary of the county in which the property -P - -' ....... :~ -=*-~+ed and/bI in the case of Personal Property, whe.the, r tangible or intangible, in the office of the Prothonotary of the county mwn cn the property 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 ~utomatically revived and does not require retiling 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 ob gation judgement, claim, lien, or estate is sat stied from a subsequent judicial sale or liability with wh ch the oroperty may be charged. ~ The Commonwealth does not ma ~tain priority of tax ens 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 regu ation as the Secretary or h s delegate may prescribe, the Secretary or his de egate may issue a certificate of release of any lien imposed with respect to any tax f (1) the liability is sat sfied, satisfaction consisting of payment of the amount assessed together w th 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. ~E'FrLEMENT 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. 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.1., G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) S.L., N.E., G.P., MI. .6% pER ANNUM (DUE DATE TO PAYMENT DATE) - 1% PER MONTH OR FRACTION (DUE DATETO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. - 6% PER ANNUM L.F.T., F.U,T. - 1% PER MONTH OR FRACTION MC.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 13% PER ANNUM For all taxes that are orig nally due and payable on and after January 1,1982, the PA Department of Revenue will calculate dai y nterest on all tax deficiencies 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 DALLY INTEREST FACTOR 20% .000548 1/1/82 THRU 12/31/82 16% .000438 1/1/83 THRU 12131/63 11% .000301 1 tl/34 THRU 12/31/84 13% .000356 1/1/85 THRU 12/31/85 10% .000274 1/1/86 THRU 12131/86 9% .000247 1/1/87 THRU 12/31/07 .000301 1/1/88 THRU 12/31/91 11% .000247 1/1192 THRU 12/31/92 9% 7% .000192 1/1193 THRU 12/31/94 9% .000347 1/1/95 THRU 12/31/95 7% .000192 1/1/99 THRU 12/31/99 9% .000219 1tlt00 THRU 12/31t00 .000247 1/1/01 THRU 12/31/01 9% .000164 1/1/02 THRU 12/31/02 6% ---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) REVK<WO (S-01) REVOOK10 BUREAU OF COMPLIANCE DEPT.2B0948 HARRISBURG, PA 17128-0948 *' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. AUTHORITY TO SATISFY CENTRAL PENN INC COLLEGE HILL ROAD SUMMERDALE PA 17093 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA DOCKET NUMBER: 03-54 DATE FILED: January 6, 2003 EIN: 23-1857027/000 NOTICE NUMBER: 103-98;3-4.03-013-0 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 30 day of January, 2003. !f~ ~~~ Larry P. Williams Secretary of Revenue ~a... ~ Dorothy A. Totton Director, Bureau of Compliance -, , . <:t ?i:. <:t ~ u.. - O~ 3~ ~ ~3 0 ~ ~fu fuz ~ I/l ZW 0 o-z s zGi z I- zm wce. m ~ 00- ~ O-u.. 0- ~- u..o '7 <t l:C ~y ! 0 0 0'2. 'J:.'2. ce. :x:: 0:::> ':1w '2. 'S r- 4'.~ u..o w'C;:. W 4. 00 0 0 'C;:.o z i~ :::>~ OW 0-1 ~o oce. ~ wW 'J:.cO 0 r-~ ~3 c:::;: ,,- ,_.<' .- " ~'.- - ~