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REWo;'15tIH5HREVOOOKt,
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
*'
BUREAU O~ COMPLIANCE
CEPT 2101<1.
HARRISBURO. ~A 1712..(lt.4'
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CERTIFIED COpy OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
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BUCK RUB ARCHERY
175 WAGNER DR
CARLISLE, PA 17013-8197
EIN: 25,1596896/000
Notlc. Oat., January 26, 1998
Nolic. Numb." 401.263,399,012,1
To the Prothonotary 01 said court: Pursuant to the laws 01, the
Commonwealth 01 Pennsylvania, there IS hereWIth trans milled a certlfieCi
copy of a lien to be entered of record in your county.
~ 8d.~lDL{
R:J:l l.Q \ '1 D'l ,'40 q ,CO f-'d ~~
1 2 3 4 5 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21160592 03,01.94 03.31.94 0,00 41.97
SALES 21160592 04.01.94 04.30,94 0,00 65.41
SALES 21160592 05,01.94 05,31.94 0,00 30.19
SALES 21160592 06,01.94 06.30.94 0,00 36.33
SALES 21160592 07-01.94 07.31.94 0,00 141.70
SALES 21160592 08,0\.94 08,31,94 0,00 166,07
SALES 21160592 09.01.94 09.30.94 0,00 159.99
SALES 21160592 10,01.94 10.31,94 0,00 39,31
SALES 21160592 11-01.94 11.30.94 0,00 22.27
SALES 21160592 12,0\.94 12,31,94 0,00 52.34
TOTAL: 0,00 755.47
FILING FEElS): 9,00
INTEREST COMPUTATION DATE: 02.05.98
The undersigned, the Secretary of Revenue (or an authorized delogate) 01 the Commonwealth 01 Pennsylvania, cerlifies this to be a true and cotlect
copy of ali.n a9ainst tho abov. nam.d taxpayor for unpaid TAX, INTEREST, ADDITIONS or PENALTIES Ihorein due from suchlaxpayor and which,
al1er demand lor paymont thereof, remains unpaid, The amount 01 such unpaid TAX,INTEREST, ADDITIONS or PENAL TIES is alion in lavor ollho
Commonwealth 01 Pennsylvania upon the talCpayer's properly, real, pOlsonal, or both, as the case may bo.
~a..,=,-o~
SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
January 26, 1998
DATE
PART 1 . TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
BUCK RUB ARCHERY
NOTICE OF TAX LIEN
liled Ihis
dayol
al
m.
LIENS FOR TAXES
Liens lor Corporation Taxes arise under Section 140t ollhe Fiscal Code, 72
P,S, Seclion 1404, as amended,
Liens f01 Personal Income Tax and Employer Withholding Tax arise under
Seclion 345 01 Ihe Tax Relorm Code of 1971, 72 PS. Seclion 7345, as
amended.
Liens lor Realty Transler Tax arise under Section 1112.0 01 the Tax Reform
Code of 1971,72 P,S, Section 8112.C, as amended,
Liens lor Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act,
72 P,S. Seclion 2611.M, as amended,
Liens for Fuel Use Tax arise under Section 13 01 the Fuel Use Tax Act. 72 P .5.
Section 2614.13, as amended.
Liens lot Molor Cattiers Road Tax arise under Chaplet 96 of the PA Vehicle
Code, (75 PA. C,S. 9615).
Liens lor Inheritance Tax and Estate Tax arise under the Inheritance and
Estate Tax Act 011982, Act of December 13, 1982, P.L. 1086, No.225 Section
I el. seq" 72 PA. C,S,A. Section 1701 el. seq, (For decendanls wilh dale 01
death prior 10 December 13. 1982. liens arise under the Inheritance and Estate
Tax Acl 011961, 72 P,S, Section 2485. 101 01, 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 01 March 4,1971, No, 2 as amended, 72 P S. Section 7242.
Liens for Motorbus Road Tax arise under Chapter 98 01 PA Vehicle Code, (75
PA C,S. 9815),
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Corooralion Tax Liens provided under the Fiscal Code arise at the time 01
setllement (assessment) and are liens upon the franchises and propvrty, both
real and personal, with no further nolice The filing 01 a Notice of Lien with a
county Prothonotary is not a requisite. and the lien remains in full force and
validity without filing of revival until paid.
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
Personal Income Tax Emoloyer Withholdina Tax Reallv Transfer Tax. Sales
and Use Tax Licuid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and
Motorbus Tax liens are liens upon the franchises as well as real and personal
property of taxpayers. but only alter they have been entered and dockeled 01
record by the Prothonotary of the county where such property is situated and
shall not auach to stock of goods. wares, or merchandise regularly used in the
ordinary course of business of the taxpayer. The lien has priority horn the dale
01 entry 01 record.
P-I.ACE.OE..II:tE..ElLIHlUiOIlCliO.BM
PLACE OF FILING: The nollce 01 lIOn shall be Illed: (a) In the case of Rea'
;)'opelty, 'f' !I'1e aU Ice of t.,e Prothonotary of the county in which the prope':v
sutlJect to thlt lien is situated and (b) in the case 01 Personal Property, whether
tangible or intangible. in the ollice of the Prothonotary 01 the county in whic,,"
tho proporty subJecllo lion is sltualed.
AUIQMAUc..aE'lJ'lAUl~ICE.AND.eBIO.BlIY..OmOIlCE
GEfoIEBALRULE; According to the Fiscal Code, the Notice 01 Lien .s
automatically 18YIVed and does not require reWing 01 the Notice by the
Commonwealth, Any NOlice 01 LIOn filed by Ihe Commonwe.llh .hall have
priority to, and be paid In lull, before any other obligation, judgement, claim.
lien. or est ale is satisfied Itom a subsequent judicial sale or liability With whlc!'"
Ihe properly may be charged. EXCEPTlOl!l; The Commonweallh doe. "','
maintain priority 01 tax liens over any exist!l'g mortgages or liens which are
properlv recorded atlhe time thallhe lax lien is filed. SfE; Act of Decembe!
12,1994. P,L.1015, No. 138.
BELEASE OF LIEN
Subject 10 such regulation as the Secrelary or his delegate may prescribe,lt'oe
Secretary or his delegate may issue a certificate 01 release 01 any lien Impose a
with respect to any tax if; (1) the liability is satisfied. salisfaction consisting of
payment of the amount assossed together with all interest and costs in respecl
Ihe..of, or (2) the liabilllY has become legally unenlorceable. EXCEPTION
Interesl on Corporal1on Taxes is computed alter a lien is paid.
SETTLEMENT OF ACCOUNT
The "Total" column (Column 7) lor each type 01 lax listed on Ihis Nolice of Lien
comprises the balance 01 Tax Due (Column 6) plus assessed additions and/or
penalties. and assessed and accrued interest up 10 the interest computation
date on the face ollhis notice.
If payment or seltlement 01 accountls made aller the inleresl computation dale.
the payment must include the lien filing cosls and accrued interesl from the
inleresl compulation date to and through the payment date.
For any delinquent taxes due on or belore December 31, 1981, inlerest is
imposed at the following rales.
C s . F.F, C \... C N I . "" PER ANNUM (DUE DATE TO PAYMENT DATE)
C I.. 0 R. CA. ST. . ,.... PER ANNUM IDUE DATE TO PAYMENT DATE)
B l. N E, OP., MI. . I,. PER ANNUM DUE DATE TO PAYMENT DATE)
PU R . I~ PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
P IT_, EMT .314 OF ,.... PER MONTH OR FRACTION
S & U .314 OF 1.... PER MONTH OR FRACnON
RTT . ,.... PER ANNUM
INH & EST. .6.... PER ANNUM
\..F T.. FU.T. . I,. PER MONTH OR FRACTION
M CRT. . I'. PER MONTH OR FRACTION
OF,T .I.....PERAH\IUM
For all taxes that are originally due and payable on and after January " 1982
the PA Department of Revenue will calculate daily interest on all tax
deliciencies using an annual interest rale that will vary from calendar year.
Interest is calculated on a daily basis at the following rales;
OELIUOUEI'lT OATE ImEREST RATE DAILY INTEREST FACTOR
111112 THRU 12131182 20". .000,..'
1I11.3THRU1V311B3 Ie, ~3'
1/1114 Tf./RU 12131184 11'- .000301
1/1I'~ THRU 121311U Ir:. 000358
1I111e THRU 12131/Be 10'1. .000274
1I1187THRU 1V31187 "" .000247
111188 TI-!RU IV311il 11% 000301
1I1192THRU 1V311t2 " 000247
1/1/t3 THRU 12/311N 7'- 0001112
1/1115 THRU IV311117 ..... .000247
... Taxes that become delinquenl on or belore December 31, 1981 will remain
a constant interest rate until the delinquent balance is paid off.
...Taxes that become delinquenl on or alter January " 1982 are subject to a
variable interest thai changes each calendar year,
...Inlerest is calculatod as follows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)