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REVK.1S. (""llREVOOOII.'1
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
*'
BUREAU OF COMPLIANCE
DEPT 210,..1
HARRI$BURO, PA 17121.0NI
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
(
AUTO SOLUTIONS INC i ,
15 N 21ST ST
CAMP HILL. PA 17011-3807
EIN 25.1704404/000
NOIICO Dalo January 26, 1998
Nohco Numbo" 400,923.698.012.1
To the Prolhonotary at said court: Pursuant to the laws of, lhe
Commonwealth 01 Pennsylvania. lhere Is herewIth transmitted a certified
copy of a hen 10 be enlered 01 record in your county.
ft Q, (' l\...:tI 'S Q 2>c.o'-l
~ LRI'10B
I 2 3 4 5 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 80471665 01.31.97 01.31.97 4,468.90 7.465,22
TOTAL: 4.468,90 7.465,22
FILING FEE(S): 900
INTEREST COMPUTATION DATE: 02.05.98
The undersigned, the Secrelary of Revenue (or an aulhorrzed delegate) of the Commonweallh 01 Pennsylvania, cerlifies Ihis to be a true and correct
copy olalion againsl tho abovo namod I..payor for unpaid TAX, INTEREST, ADDITIONS or PENAL TIES Iho'oin duo from such ta.payo, and which,
aho, domand lor paymont Ihorool. romains unpaid, Tho amount of such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is alion io favor ollho
Commonwealth of Pennsylvania upon lhe taxpayer's property. real, personal, or both, as the caso may be.
~a... -:=z.O~
SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
Janua,y 26, 1998
DATE
PART 1 . TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
AUTO SOLUTIONS INC
NOTICE OF TAX LIEN
hied this
day 01
al
m,
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 ollhe Fiscal Code. 72
P .5. Section 1404, as amended.
Liens for Personal Income Tax and Employer Withholding Tax arise under
Saction 345 of Ihe Tax Relorm Code of 1971, 72 P,S. Seclion 7345, as
amended.
Liens for Realty Transfer Tax arise under Section 1112.C 01 the Tax Reform
Code 011971, 72 P,S. Secllon 8112.C, as amended,
Liens for Liquid Fuels Tax arise under Section 13 ollhe Liquid Fuels rax Act,
72 P,S, Section 2611.M, as amended,
Liens lor Fuel Use Tax arise under Seclion 1301 the Fuel Use Tax ACI, 72 P.S.
Section 2614.13, as amended.
Liens lor Motor Carriers Road Tax arise under Chapler 96 01 the PA Vehicle
Code, (75 PA, C,S, 9615),
Liens for Inheritance Tax and Estate Tax arise under the Inheritance and
Estate TaxAcl of 1982, ACI of December 13, 1982, P.L, 1086. No, 225 Seclion
1 et. seq,. 72 PA. C.S.A. Seclion 1701 at. 'sq. (For decendants with date 01
death prior to December 13, 1982.liens arise under the Inheritance and Estate
Tax Acl of 1961,72 P,S, Section 2485. 101 el.Seq.).
. Liens lor State, or Stale 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 5 Section 7242
Liens for Motorbus Road Tax arise under Chapler 98 01 PA VehIcle Code. (75
PA C,S, 9815).
LIENS FOR TAXES. PENALTIES AND ItITEREST
GENERAL INFORMATION:
Corooralion Tax Liens provided under the Fiscal Code arise at lhe lime 01
seltlement (assessment) and are liens upon the lranchises and property. both
real and personal. with no further nolice The liling 01 a Nolice 01 Lien with a
counly Prothonotary is nol a requiSIte. and the lien remains in lull force and
validity without filing of revival unlil paid.
Inheritance Tax Liens are liens on f(~al estale which continue until tax is paid.
Personal Income Tax Emolover Wilhholdina Tax Realtv Transfer Tax Sales
and Use Tax Liauid Fuels Tax Fuel Use Tax. Molar Carriers Road Tax and
Motorbus Tax liens are liens upon the franchises as well as feal and personal
property of taxpayers, but only after lhey have been entered and docketed 01
record by the Prothonotary of the county where such property is situaled and
shall not atlach 10 stock 01 goods, wafes. or merchandise regularly used in lhe
ordinary course of business ollhe taxpayer. The lien has pllority horn the date
of entry 01 record.
P.LACE.OE.JHE.EILINO.NOIICE.E.OAM
PLACE OF FILING The nohce 01 hen shall be hied (a) In Ihe case 01 Ru'
Properly. In the ol1lco ollho Prothonotary olthl county 1M whIch Ihe prope'~"
sublactlo tho han IS sltualed and (b) in the call 01 Porsonal Properly. wholho.
tanglblo or Intangible. In Iho olllco 01 tho Prothonolary ollh. county 1M whu:1'1
tho property sublfCllO lion IS Sltual.d
I\VJ.OMI\IIC.REYJYI\L.OE.N0I1CE.ANlLP.BIOBlI.Y..Of..N.OJICE
GENEBAL.1IULE; According to Ihe Fiscal Code. the Nollce 01 Lien ;
automallcally reVived and doos not requlII rollting 01 tho NollCO by tl':l
Commonwealth. Any Nolice of Lien lllod by the Commonwlalth shall have
p'IOllly 10. and be paId in lull. belore any olher obligallon, judgomenl, claur
Illn. or estate IS satisfied tram a subsequenl judicial sale or lIablhly With whiCh
!"e property may be charged. EXCEPTION The Commonwoalth does ,..,t
malnlaln priority 01 tax liens oVlr any &Xlsting mortgag" or liens which al'
properly recorded at the time thai the tax lien IS hied. Sf.E; ACI 01 December
12,1994,PL.l015,No 138,
BELEI\SEJlf.J.IEN
Sublecl to such fegulation as tho Secrelarv or his delegale may prescribe, tt'le
Secrelary 0' hl~ dole gale mOlY issuo a cortllicll. of releaso 01 any IiAn Impn~.d
WIth respect 10 any tax II: (1) Ihe liability is sallslled. satisfaclion consIsting of
payment ollhe amount assessed logelher with all inlerest and costs in respect
thereol: or (2) the liability has become 'egallv unenlorceable. EXCEPTlO.'l.
Interost on Corporation Ta:llos is computed alter a lien is paid.
SETTLEMENT OF ACCOUNT
The -Total- column (Column 7) 10' each type 01 tax listed on this Nolico of Lien
comprises the balance 01 Tu Due (Column 6) plus assessed additions andlor
penaltlos, and assessed and accrued interesl up 10 the interest computallon
dale on the faco ollhis nolice.
If paymenl or settlement 01 accounl is made aller the interesl compulation date.
the payment must include the tien filing costs and accrued intersst from the
intersst compulation date 10 and through the payment dale.
Fa, any delinquenl taxes due on or beforo December 3', 1981. inleresl is
imposed at the following rates.
c S. F F . C L. C N I . 6~. PER ANNUM (DUE DATE TO PAYMENT DATE)
C 1.0 R, CA. ST. 6~. PER ANNUM IDUE. DATE TO PAYMENT DATE)
B L,. N E., a P . MI. 6~. PER ANNUM IDUE DATE TO PAYMENT DATE)
p,u R . I~. PER MONTH OR FRACTION (OUE DATE TO PAYMENT DATEI
P,I T . EM T . ~J. OF 1-" PER MONTH OR FRACTION
S & U .3/4 OF III:. PE.R MONTH OR FRACTION
R T T . 611:. PER ANNUM
INH & EST . 611:. PER ANNUM
L FT. F U T. . 1~. PER MONTH OR FRAcnON
M CRT . I~. PER MONTH OR FRAcnON
OFT .lr.PERANNUM
~or atllaxes thai are otlglnally due and payable on and after January " 1992.
tne PA Deparlmenl 01 Revenue Will calculale dally Interest on all lax
delicioncies using an annual interest rate Ihal Will vary ham calendar year.
Inlorest is calculated on a daily basis allho following rates:
DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
1111'2 THRU 12/11112 20'l. 000,...
1111'3 THRU 12131113 16' 0l>>l31
1111" THRU 12131/14 II... 000301
IIIIU tHRu 12131/U I". 000351
111111 THRU 121:J1111 10'l. .00021.
111117 THRU 12131/11 tlI:. 000241
1/1/11 THRU 12131/111 II... 000301
1111'2 THRU 12131/112 .... 000241
1111'3 THRU 12131/1104 111:. 000112
1111" THRU 121311'1 .... 000241
...Taxes that become delinquont on or bef:He December 31,1981 will remain
a constant interest rate unhllhe delinquent balance is paid ott.
... Taxes Ihal become delinquent on or alter January 1, 1982 are subject to a
variable interes1that changes each calendar year.
...Inlerest is calculaled as follows:
INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS
OELINQUEt-ITj X (DAILY INTEREST FACTOR)