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Home My WebLink About03-0107REVK-159 (8-01) REV00OK9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0949 DRIVE THRU RENTAL ZNC 1122 HARRISBURG PIKE CARLISLE PA 17015-1617 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN o - /o./ OOURT OF OOMMON PLE^8 OF OUMBERLAND OOUNTY, PENNSYLVANIA EIN: 25-1642612/000 Notice Date: December 31,2002 Notice Number: 100-620-802-122.6 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 EMPL SALES SALES SALES SALES SALES 2 ACCOUNT ID 17867425 21524032 21524032 21524032 21524032 21524032 3 TAX PERIOD BEGIN 07-01-02 05-01 ~02 06-01-02 07-01-02 08-01-02 10-01-02 4 TAX PERIOD END 09-30-02 05-31-02 06-30-02 07-31-02 08-31-02 10-31-02 5 EVENT NUMBER 1 1 1 1 1 1 TOTAL: FILING FEE (~-.' 6 TAX DUE 0.00 0.00 0.00 2,612.20 2,337.68 6,259.50 7 TOTAL DUE 1,596.86 103,00 257.88 284.91 3,208.04 2,613.74 8,044.43 14.00 INTEREST COMPUTATION DATE: 01-10-03 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 PENALT ES 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. SECRETARY OF'~VENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE December 31,2002 DATE tiled ~his COMMONWEALTH OF PENNSYLVANIA VS DRIVE THRU RENTAL INC 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 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 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: (~9rooration 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. !r~heritance Tax Liens are liens on real estate which continue until tax is paid. ~Wi hodin T e I T f rT ale ~11 as real and persona! Motorbus Tax liens are liens upo~ u~ ,,~,,,,,,,o ~roperty 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 FILING~ The notice of lien shall be flied: (a) In the case of Real Property in the office of the Prothonotary of the county in which the property sub ect to the lien is situated and (b) in the case of Personal Property, whether tangible or ntangible, 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 Code, the Notice of Lien is ~utomatically revived and does not require reflling of the Notice by the Commonwealth. Any Notice of L en tiled by the Commonwealth shall have priority to and be paid n fu , before any other ob igation, udgement, claim, lien, or estate is sat stied from a subsequent udicia sale or liability with wh ch the rD erty may be charged. ~ The Commonwealth do. es not ma nP~aiPn orioriW of tax liens over any exi.stin.g .m..ortgages .or. hens, ~Whlch ~ar..e. ~;'operly record'ed at the time that the tax hen ~s filed. SEE. ACt o~ uecemu~, 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 h s de egate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liab ty 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. EXCEPTION_. ___ : 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. 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) C.I., G.R., C.A, S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) BL., N.E, G.P., M.I. - b'~/o PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., EM.T. - 3/4 OF 1% PER MONTH OR FRACT ON 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.RT. - 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 will calculate da y nterest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis atthe following rates: DELINQUENT DATE iNTEREST RATE DAtLY INTEREST FACTOR 1/1/92 THRU 12/31/92 20% .00054~ 16% .000438 1/1/83 THRU 12/31/83 .000301 1/1/94 THRU 12/31/84 11% .000356 1/1/$5 TH RU 1 2/31 t85 13% .000274 1/1/~6 THRU 12/31/66 10% 9% .000247 1/1/67 THRU 12/31/87 11% ,000301 1/1/89 THRU 12/31/91 9% .000247 1/1/92 THRU 1 2/31/92 7% .000192 1/1193 THRU 12/31/94 9% .000247 1/1/95 THRU 1Z/31/98 7% .000192 1/1/99 THRU 12/31/99 9% .000219 1/1/00 TH RU 12/31/00 .000247 1/1101 THRU 12/31t01 9% .000164 1/1/02 THRU 12J31/02 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) BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. DRIVE THRU RENTAL INC 1122 HARRISBURG PIKE CARLISLE PA 17013-1617 AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 03-107 DATE FILED: January 8, 2003 EIN: 25-1642612/000 NOTICE NUMBER: 967-010-003-081.1 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, k) 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 11 dayofAugust, 2003. Gregory C. Fait Secretary of Revenue Dorothy A. Totton Director, Bureau of Compliance ~ ~ Om