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REVJ(.ISt 1""IIREVOOOI\III
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
'*
BUREAU 01= C0J.4PllANCE
OEPT 210~1
HARRISBURQ, PA 17UI.0f4.
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CERTIFIED COpy OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
(-...
HAPPY TAILS INC
3300 HARTZDALE DR
CAMP HILL, PA 17011-7236
., ;
EIN 25.1665277/000
Nohco Dalo: January 26,1998
Nollco Numbo/: 400.741,698.012.1
To the Prothonolary 01 said court: Pursuant to tho laws 01 Ihe
Commonweallh of Pennsylvania, Ihere is herewllh transmlUed a certified
copy of a lien 10 be enlered 01 record in your county.
c..u..;l b';;)2,,,,,", ''Mq.CX)~~~
f\-;tl \.Qno5
1 2 3 4 5 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21529895 04.01.96 04.30.96 37.31 49.72
SALES 21529895 11-01.95 11.30.95 173.44 230.10
SALES 21529895 12.01.95 12.31.95 167.79 222.61
SALES 21529895 05.01.96 05.31.96 41.80 55.31
SALES 21529895 07.01.96 07.31.96 519.53 888.71
SALES 21529895 08.01.96 08.30.96 488.67 835.22
SALES 21529895 10.01.96 10.31.96 446.85 760.48
SALES 21529895 11-01.96 11.30.96 457.24 771.61
SALES 21529895 12.01.96 t2.31.96 431.93 72785
SALES 21529895 01-01.97 01.31.97 290.74 509.02
TOTAL: 3.055.30 5,050.63
FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 02.05.98
The undersigned, the Secrelary of Revenue (or an authorized delegale) 01 the r:ommonwealth 01 Pennsylvania, cer1ilies this 10 be a true and correct
copy 01 a lion a9ainst tho abovo namod laxpayor lor unpaId TAX, INTEREST, ADDITIONS or PENALTIES 1horoin duolrom such la.payor and which,
a"or domand lor paymont Ih%ol. romains unpaid. Tho amount 01 such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is alion in lavor ollho
Commonwealth 01 Ponnsylvania upon lhe taxpayer's property, real, porsonal, or bolh, as the case may be,
~a... '::l~~
SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
January 26. 1998
DATE
PART t . TO BE RETAINED BY RECORDING OFFICE
COMMONWEAl.TH OF PENNSYLVANIA
VS
HAPPY TAILS INC
NOTICE OFTAX LIEN
liled this
day 01
at
m.
LIENS FOR TAXES
Liens lor Corporation Taxes arise under Section 1401 ollhe Fiscal Code, 72
P.S. Section 1404. as amendod.
Liens f01 Personal Income Tax and Employer WIlhholding Tax arise under
Soction 345 01 Iho Tax Rololm Codo 01 1971. 72 P.S. Soclion 7345, as
amended.
Liens for Really Transler Tax arise under Section 1112.C of the Tax Reform
Codo 01 1971,72 P.S. Soction 8112.C. as amondod.
Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act,
72 P .S. Soclion 2611.M. as amondod.
Liens lor Fuel Use Tax arise under Section 13 ollhe Fuel Use Tax Act, 72 P.S.
Section 2614.13, as amended.
Liens lor Motor Carriers Road Tax arise under Chapler 96 of the PA Vehicle
Codo, (75 PA. C.S. 9615).
Liens for Inheritance Tax and Estale Tax arise under lho Inheritance and
Eslalo Tax Act 011982. Act 01 Docombor 13. 1982. P.L. 1086, No. 225 Soction
1 01. soq.. 72 PA. C.S.A. Section 1701 01. soq. (For docondanls Wllh dale 01
death prior 10 December 13, 1982. liens arise under the Inheritance and Estate
Tax Acl 011961. 72 P.S. Soction 2485. 101 01. soq.).
Liens for Slale, or Stale and Local Sales, Use and Hotel Occupancy Tax and
Public Transportation Assistance Fund Taxes and Fees arise under Section
242. Acl 01 March 4.1971. No.2 as amonded. 72 P S. Soclion 7242.
Lions lor Motorbus Road Tax a"so undor Chaplor 98 01 PA Vohiclo Codo, (75
PA CS. 9815).
LIENS FOR TAXElI.&t:lAL TIES AND INTEREST
GENERAL INFORMATION:
Corcoralion Tax Liens provided under the Fiscal Code arise at the time 01
settlement (assessment) and are lions upon the franchises and properly, both
real and personal, wilh no furlhor nOlice. The Wing 01 a NOllce of Lien wilh a
county Prolhonotary is nol a requisite, and the lien remains in full force and
validity wilhoul filing 01 revival until paid.
Inheritance Tax Lien! are liens on real estate which conlinue unlit tax is paid.
fJLmnAllncomo Tax EmOrOY01 Withholdina Tax. Realtv Transfer Tax Sales
and Use Tax. Liauid Fuels Tax Fuel Use Tax Molor Carriers Road Tax and
Motorbus Tax liens are liens upon lhe franchises as well as teal and personal
property ollupayers, bul only after they have been enlered and docketed 01
record by the Prothonotary ollhe county where such property Is situated and
shall not attach 10 stock 01 goods, wares, or merchandise regularly used in the
ordinary course 01 bUSiness olthfllaxpayor. The lien has priOrity from the date
01 enlry of record.
~.
f'LACE..OUl1UJLIN~NO.TJCEJ:.ORM
PLACE OF FILING Tho nollco 01 lIon shall bo 1II0d: (a) In tho caso 01 Roal
Properly, In lho 011 Ice 01 tho Prolhonotary ollhe county In which lhe prope""
lubJlclto lhellon is sltuatod and (b) in the case 01 Personal Property. whelro'
tangIble or intangIble, In lhe ollico 01 the Prothonolary of the county in which
the property subJocllO lien is slluated
^UIOM^'[JCJ3EY1'lAL..ODlonC.E.ANll.fBIOBJI'LODl~
l:lEl'lEBAL-BULE; AccordIng 10 1ho FIScal Codo, the Nolico 01 Lion ,
aulomatlcally reVived and does nol require reliling 01 the Notice by tlo...
Commonweallh, Any Notice 01 lien filed by the Commonwealth shall ha\/:-
priorlly to, and bo paId in full. before any olher obligation, judgemonl, elaiff':,
lien, or estate is satislied from a subsequent judicial sale or liability wilh whic"
1ho proporty may bo chargod. EXCEPTION' Tho Commonwoallh doos ,,'
maintain prionty oltu hens over any eXisting mortgages or liens which li't'
properly recorded althe lime thatlhe lax lien is lIIed. ~ Act of Decemc,;'
12.1994, P.L. 1015.No. 138.
RELEASE OF LIEII
Subjoctlo such rlJgulalio" as the Secrelary or his delegate may prescribe, tt'oe
Secrotary or hi! detAO.lt'.e mAY issue a cerlllicale of release 01 any lien imposed
wllh respecllo any tax 11: (I) the liabilily is salisfied, satisfaction consisting 01
paymenl 01 the amount assessed logethet with all inlerest and costs in respe::
Ihereol; or (2) 1ho Iiabillly has bocomo logally unonlorcoablo. EXCEPTIOI-..
Interest on Corporalion Taxes is computed alter a lien is paid
SElILEMENT OF ACCOUtIT
Tho "Total" column (Column 7) lor oach Iypo 01 lax lislod on this Nolico 01 Lion
comprises the balance of Tax Duo (Column 6) plus assessed additions and/or
penalties, and assessed and accrued Interest up to the interest compulation
date on lhe face of this notice.
II paymenl or setUement 01 account is made alter the inleresl computation da:e.
the payment must include the hen filing cosls and accrued inlerest from the
interest computalion dale 10 and through the payment date.
For any delinquent taxes due on or belore December 3t, 1981, inlerest is
imposed althe following rales.
c S. F F. C L. C N I .,~ PER N-oNUM (DUE DATE TO PAYMENT DATE)
C I., Q R. CA. S T. . ,-:. PER AANUM IOUE DATE TO PAYMENT DATE)
B L.. N E.. 0 P.. M I. .,~ PER ANNUM (DUE DATE TO PAYMENT DATE)
PUR . 1-:. PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
PIT. E M T. . "4 OF I"!. PER MONTH OR FRACTION
S & U . "4 01= I~ PER MONTH OR FRACTION
R T T. . '... PER ANNUM
INH & EST. . ,~ PER ANNUM
l FT. F UT. . I'!. PER MONTH OR FRACTION
M CRT . I~ PER MONTH OR FRACTION
OFT .I~PERANNUM
For alllaxes that are onglnally due and payable on and after January 1, 1982.
lhe PA Department 01 Revenue will calculale daily Interesl on all tax
defiCiencies using an annual Interest tate that will vary from calendar year.
Interest is calculated on a daily basis al the following rates:
nEllNQUENT nATE INTEREST RATE DAIL V INTEREST FACTOR
1/1112 THRU 1~131/12 20'"1. 000'-41
1/1113 THRU 121311" 1e~. 000431
111114 THRU 121311'" II.. 000301
1/1115 THRU 12131115 13-. 000351
1/11" THRU 1213t111 10-. 000:r74
111117 THRU 12131117 r:. 000247
111111 THRU 12131111 11.. 000301
IllIn THRU 12131112 1'":. 000:r47
llIlU THRU 121311N 7'- 000192
1111115 THRU 121311'7 ~ 000:r47
mTaxes that become delinquent on or be foro December 31,1981 will remain
a constant interesl rate until the delinquent balance is paid 011.
... Taxes that become delinquent on or after January 1, 1982 arG subject to a
variable interest that changes each calendar year.
...Inleresl is calculaled as follows:
INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS
DELINOUENT) X (DAILY INTEREST FACTOR)