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REV".,,, 1""IlREVOOOl\tl
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU 01= COMPLIANCE
OEPT :r,0..,
HARRISBURO, PA 1712'-0'"
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
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ROADWAY SAFETY INC
415 RAILROAD AVE
SHIREMANSTOWN, PA 17011-5609
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EIN' 23-2259514/000
NOlieo Dalo: January 25,1998
Nolieo Numbo" 400.947.898,012.1
To the Prothonotary 01 said cour!: Pursuanl 10 the laws 01 the
Commonweallh of Ponnsylvania, lhere IS herewith Iransmllled a cerlllied
copy 01 a lion 10 be ontered 01 rocord in your county.
CLlA 8~31.ol.f t1 q. CO c:d f&\r
f!-:tI l.Q\ 104
1 2 3 4 5 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21157853 12.01.96 12.31.96 0.00 114.74
SALES 21157853 01.01.97 01.31.97 0.00 698.72
SALES 21157853 02.01.97 02.28.97 . 0.00 453.36
SALES 21157853 03.01.97 03.31.97 0.00 255.09
SALES 21157853 04.01.97 04.30.97 0.00 252.82
SALES 21157853 05.01.97 05.31.97 0.00 217.96
TOTAL: 0.00 1,992.69
FILING FEE(S): 900
INTEREST COMPUTATION DATE: 02.05.98
The undersigned, the Secretary 01 Revenue (or an authorized delegate) ollhe Commonwealth of Pennsylvania, certilies this to be a true and corrocl
eopy olalion a9ainsl1ho abovo namod la.payor lor unpaid TAX, INTEREST, ADDITIONS or PENALTIES Ihoroin duolrom such la.payor and which,
allor domand lor paymon1lhorool, romains unpaid. Tho amounl 01 such unpaid TAX. INTEREST. ADDITIONS or PENAL TIES IS a lion in lavor 01 1ho
Commonweallh 01 Pennsylvania upon the taxpayer's properly, roal, personal, or bOlh, as the case may be.
~ 12... '::l ~~
SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
January 26, 1998
DATE
PART 1 . TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
ROADWAY SAFETY INC
NOTICE OF TAX LIEN
filed lhis
day 01
al
m.
LIENS FOR TAXES
Liens lor Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.S Soc1ion 1404. as amondad.
Liens lor Personal Income Tax and Employer Withholding Tax atise under
Soc1ion 345 ollho Tax Rolorm Codo 01 1971,72 P.S. Soclion 7345. as
amended.
Liens for Realty Transfer Tax arise under Section 1112.C ollhe Tax Reform
Codo 011971. 72 P.S. Soct.on 8112.C, as amondod.
Liens for Liquid Fuels Tax atise under Seclion 1301 the Liquid Fuels Tax Act,
72 P.S. Soclion 2611.M. as amondod.
Liens lor Fuel Use Tax arise under Section 13 of Ihe Fuel Use Tax Act, 72 P.S.
Section 2614.13, as amended,
Liens lor Motor Carriers Road Tax arise under Chapter 96 01 the PA Vehicle
Codo, (75 PA. C.S. 9615).
Liens for Inheritance Tax and Estate Tax arise under Ihe Inheritance and
Eslalo TaxAcl 011982. ACI 01 Docombor 13. 1982. P.L. 1086. No. 225 Soction
1 01. soq.. 72 PA. C.S A. Soc1ion 1701 01. soq. (For docondanls wi1h dalo of
death prior to December 13, 1982,IIens arise under Ihe Inholltanco and Estate
TaxAcl 011961.72 P.S. Soction 2485" 101 01. soq.).
Liens for Stale, or Slale and Local Sales, Use and Hotel Occupancy Tax and
Public Transportation Assistance Fund Taxes and Fees arise under Secllon
242.Acl 01 March 4,1971. NO.2 a..mondod. 72 P S. Sochon 7242.
Lions lor MOlorbus Road Tax ariso undor Chaplor 98 01 PA Vohlclo Codo. (75
PA C.S. 9815).
LIENS FOR TAXES, PENALTIES AND INTEREST
GENERAL INFORMATION:
COrDora'ion Tax liens provided under the Fiscal Code arise at the lime 01
settlement (assessment) and are liens upon Ihe franchises and property, both
real and personal, with no lur1her notlclL The llIing 01 a Nolice 01 Lien With Q
counly Prothonotary is not a requisite, and Ihe lien remains in lull force and
validIty WIthout filing of revival unlil paid.
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
Personal Income Tax EmDlover Withholdina Tax Reallv Transfer TalC Sales
and Use Tax Liauid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and
Motorbus Tax liens aretiens upon Ihe franchises as well as leal and personal
property of taxpayers, but only altelthey have been entered and docketed of
record by the Prothonotary of the counly where such property is situaled and
shall nol allach to stock 01 goods, wares, or merchandise regularly used in the
ordinary course of bUSiness of the laxpayer. The lien has priority horn Ihe date
01 entry of record.
._..;;.:r:
I'LACEJ)I.1I:tEBLlNG~OJICliOBM
'LACE 0' ":'ING Tho nohco 01 Iron shall bo Mod: (a) In Iho caso 01 R, .,1
;l,oporty. In lhe otllce of the Prothonolary 01 tho counly in which the proper!y
lubjecfto Iho lien is sllualed and (b) in tho case of Personal Property, whether
!Mglble or intangible. In the olllce ollhe Prothonolary ollhe county In whlcl'I
tho property IUbjeclto lion is sItualed.
AUIOMAnCJlEm'Al..Of..t<<lItCE.ANDJ!BIQBIIY.Ol'JiOIlCJ:
G.ENEBlILBULE; According 10 tho Fiscal Codo. Iho Nolir.o 01 Lion is
automatically reVived and does not require refiling 01 lhe Notice by troe
Commonwoallh. Any Nolico of Lion Wod by Iho Commonwoallh shall have
priOrity to, and be paid in lull, before any olher obligalion, judgoment, claim.
hen. or estate 1$ satisfied 'rom a subsequentludicial sale or liability Wllh WI'IIC"
1ho propo.'y may bo chargod. EXCEPTION; Tho Commonwoallh doos nol
maintain prlOflty 01 tax liens over any exishng mortgages or liens which are
properly recorded allhe time thai the lax lien is filed. ~ Act 01 December
12.1994, P.L. 1015.No. 138.
BELEASEJlnlEN
Subject to such regulation as Ihe Secretary or his delegate may prescribe,lhe
Socre-Iary or his dAI""!J~tq mi'Y iS5U9 a certlficale 01 release 01 any lien imposed
With respect to any lax if: (1) the liability is satislied, satisfaction consishng of
payment 01 the amount assessed together With all inlerest and costs in respe:t
Ihorool; or (2) 1ho liabilily has bocomo logally unonlo.coablo. EXCEPTION;
Interest on Corporation Taxes IS com puled aller a lien is paid,
SElILEMENI OF ACCOUNT
Tho "Total" column (Column 7) lor oach typo 01 lax lislod on this Notico 01 Lion
comprises the balance 01 Tax Due (Column 6) plus assessed additions and/or
penallies, and assessed and accrued interest up 10 the inlerest compulation
dale on the face of Ihis notice.
If paymenl or seltlemenl 01 account is made after the interest computation date,
the paymenl musllnclude Ihe lien filing cosls and accrued inlelest from the
inleres1 computation dale to and through the payment date.
For any delinquentlnxes due on or before December 31, 1901, Inlerest is
imposed at the lollowing tales.
C s . F F . C t. C N I . e"J. PER MNUM IOUE DATE TO PAYMENT DATE)
C I . Q R. CA. S T. . '''J. PER ANNUM DUE DATE TO PAYMENT DATEI
B t. N E. Q P . MI. ,.,. PER AmUM IOUE DATE TO PAYMENT DATE)
PUR . 1"J. PER MONTH OR FRACTION IOUE DATE TO PAYMENT DATE)
P I.T . EM T .31401= ,.,. PER MONTH OR I=RACTION
S a. U .3'4 OF 1~ PER MONTH OR FRACTION
RTT . eOl. PER ANNUM
INH 8. EST . e"J. PER ANNUM
l FT. F U T. . ,-.. PER MONTH OR FRACTION
M CRT . ,"J. PER MONTH OR FRACTION
o F.T . Ir.. PER MNUM
For all talles thai are otiginally due and payable on and aher January I, 1982.
the PA Department of Rovenue Will calculate daily interest on all lax
deficiencies using an annual interesl rale Ihal will vary from calendar year.
tnlerest is calculated on a. daily basis at Ihe following rates:
DELINQUENT DATE INTEREST RATE DAll V INTEREST FACTOR
1I1112THRU I2I:JlI12
11"13 THRU 12131113
1I1184nmUI2l:Jll84
11"" nmu 12t:Jl'"
1I1I1e nmu 121:Jl11e
1I1117THRU 12t:Jl117
11"" TI-lRU 12m"l
1I1I,:rTHRU 12/31112
1I119:J TI-lRU 12l:Jltt4
111115 THRU 12131"7
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000431
000301
0003~e
000274
000:r47
000301
000247
0001'2
0002017
... Taxos that become delinquent on Ot before December 31, 1981 Will remain
a constant interest late unlillhe delinquent balance is paid off.
... Taxes that become delinquent on or alter January " 1982 are subject to a
variable inlerestlhat changes each calendar year.
...lnlerest is calculated as follows:
INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS
DELINaUENT) X (DAILY INTEREST FACTOR)
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