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, No. .1J ,'. .5;'7 Civil Term
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REVK.'" ll.t511REVOOOKIJ
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAu OF COMPLIANCE
DEPT 2.0....
HARRISBURG. 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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PURPURA,SAL
390 ALEXANDER SPRING RD
CARLISLE, PA 17013-9129
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EIN: 23.1917532/000
NOllc. Da1.: January 26. 1998
Nollc. Numb." 401.099.398,012.1
To the Prothonotary of said court Pursuant to the laws 01 the
Commonwealth 01 Pennsylvania, Ihere is herew.th transmitted a cerlilied
copy 01 a lien 10 be entered 01 record in your county.
c.u.. ~ sa 3U>'-I
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1
TAX TYPE
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2
ACCOUNr 10
SALES
SALES
21087794
21087794
3 4 5 6 7
TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
05.01,97 OS.31.97 0,00 85.93
06.01.97 06.30,97 0,00 424.97
TOrAL: 0,00 510,90
FILING FEE(S): 9,00
INTEREST COMPUTATION DATE: 02,05.98
The undersigned, Ihe Secretary 01 Revenue (or an authorized delegate) of the Commonwealth 01 Pennsylvania, certifies this to be a true and correct
copy of a li.n against Ih. above nam.d la.pay.r lor unpaid TAX, INrEREST, ADDITIONS or PENAL TIES Ihor.in duo from such la.payer and whIch,
aftor domand for paymenl ther.of, remains unpaid. Th. amount 01 such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is a lien In lavor 01 the
Commonweallh 01 Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
~a... '::Z~~
SECRETARY OF EVENUE
(OR AUrHORIZED DELEGA TEl
January 26, 1998
DATE
PART 1 . TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
PURPURA.SAL
NOTICE OF TAX LIEN
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LIENS FOR TAXES
Liens for Corporalion Taxes arise under Section 1401 01 the Fiscal Code, 72
P.S. Seclion 1404, a..mended.
Liens lor Personal Income Tax and Employer Withholding Tax arise under
Seclion 345 01 the Ta. Relorm Code 01 1971, 72 P.S, Section 7345, as
amended.
Liens for Realty Transfer Tax arise under Section 1112.0 of the Tax Reform
Code 011971,72 P,S. Section 8112.C, as amended.
Liens lor liquid Fuels Tax arise under Seclion 13 ollhe Liquid Fuels Tax Act,
72 P,S. Section 2611.M, as amended,
Liens lor Fuel Use Tax arise under Section 13 of the Fuel Use TaxAct. 72 P.S.
Section 2614.13, as amended.
Liens for Motor Carriers Road Tax arise under Chapler 96 oltha PA Vehicle
Code, (75 PA. C.S. 9515).
Liens lor Inheritance Tax and Eslale Tax arise under the Inheritance and
Estale Ta.Act 011982, Act 01 December 13, 1982, P.L. 1086. No. 225 SeClion
1 et. seq,. 72 PA. CSA Section 1701 et. seq, (For decendanls wilh dale 01
dealh prior to December 13, 1982,Iiens arise under the Inheritance and Estate
Ta.Acl 011961, 72 P.s. Seclion 2485.101 el. soq,),
Liens lor State, or State and Local Sales, Use and Hotel Occupancy Tax and
Public Transportalion Assistance Fund Taxes and Fees arise under Section
242. Act 01 March 4,1971, No.2 as amended, 72 PS, Seclion 7242,
liens lor MOlorbus Road Ta. a,ise under Chapler 98 01 PA Vehicle Code, (75
PA C,S. 9815).
LIENS FOR TAXES PENAl TIES ANn INTEREST
GENERAL INFORMATION:
CorDOration Tax Liens provided under the Fiscal Code arise at Ihe time 01
selUement (assessmenl) and are liens upon the Iranchlses and property, both
real and personal. with no furthor notico The filing 01 a Notice of Lien with a
county Prothonotary is not a requisite. and the lien remains In lull force and
validity wilhout filing of revival until paid.
Inheritance Tax Liens are liens on real estate which continue until1ax is paid,
Personal In como Tax EmDloyer Wilhholdina Tax RoallV' Transfor 'iax Salos
and Use Tax I iouid Fuels Tax Fuol Uso Tax Motor Carriors Road Tax and
Motorbus Tax liens are liens upon the franchises as well as real and personal
property of 1axpayers, but only aher they have been entered and docketed of
record by the Prolhonotary of the county where such property is situated and
shall not attach to stock 01 goods, wares, or merchandise regularly used in the
ordinary course of business 01 the taxpayer. The lien has priority Itom the date
01 entry 01 record.
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P-LACE-OEIllE.ElLIIlG.NOIICEJ:OllM
PLACE OF FiliNG: Tho nolice 01 lien shall be "'ed: (e) In the case 01 Real
Properly, in the ollice 01 the Prolhonotary 01 thl county In which the prope.tv
subjecl to the hen IS sltualed and (b) in the case 01 Porsonal Property. .whetr."
tangible or intangible, in Iho olltce ollhe Prothonotary ollhe county In whlcn
the property subjeclto lien .5 sltualed.
AUIQMAIW..BEm'.AL..OE.HOJJCE.AlllUBLOBII.'i.QEtlOIJCE
GIiliEllAl RULE: According 10 the Fiscal Code, the Nollce 01 Lien .s
automalically reVived and does nol require rellling 01 the Nolice by tlot
Commonwealth, Any Nollce 01 Lien !tied by the Commonwealth shall ha'Jt>
priority to, and be paid in lull. before any other obligation, judgement, cla'lor:,
lien. or estale is sahslied from a subsequent judIcial sale or liablllly With whic."
Ihe p,operty may be cha'ged, EXCEPTION' The Commonweellh does rc'
maintain puority of lax liens over any existing mortgages or liens which 31':
properly recorded althe time that the tax lien IS hied. s.e..a Act of Oeeemct:
12,1994, Pl. 1015, No. 138,
BELEASE OF LIEtl
Subject to such regulalion as the Secretary or hiS delegate may prescribe. the
Secrotary or his delogato may i~!:uo :l certIfICAte of roloa,;q of any liAn impoll~~
with respect to any fax If: (1) the liability is satisfied. satisfaction consisting Of
payment of the amount assessed together with all interest and cosls in respect
Ihereol; or (2) Ihe liabililY has become legally unenforceable, EXCEPTIO~;
Inlerest on Corporalion Taxes is computed aller a hen is paid.
SETTLEMENT OF ACCOUNT
The "Tolal" column (Column 7) lor each Iype 01 la.lisled on this Notice 01 lion
comprises the balance of Tax Due (Column 6) plus assessed addilions andlo'
penallies, and assessed and accrued intetest up to the interest computalion
dale on Ihe face 01 this notice.
It payment or senlement of account is made after the interest computation date.
the payment must include the lien Wing costs and accrued inlerest from the
interesl compulation date 10 and through Ihe payment date,
For any delinquent taxes due on or belore December 3t. 1981. interest is
imposed at the follOWIng rates.
C S.. F F, C l. C N I . ell_ PER ANNUM (DUE DATE TO PAYMENT DATE)
C I, Q R. CA. 5 T . Ill. PER ANNUM (DUE DATE TO PAYMENT DATE)
B l. N E. Q P, M l. . Ie:. PER ANNUM (DUE DATE TO PAYMENT DATE)
PUR . 1l!. PER MONTH OR FRACTION IDUE DATE TO PAYMENT DATE)
PIT, E MT .~,. OF Ill. PER MONTH OR FRACTION
5 eo u . ~14 OF 111. PER MONTH OR FRACTION
RT.T. . Ie:_ PER ANNUM
INH eo EST. . I,. PER ANNUM
l F.T . F U T .1'- PER MONTH OR FRACTION
M CRT. . 1'- PER MONTH OR FRACTION
OFT. .lr.PERANNUM
For all taxes fhat are originally due and payable on and after January 1. 1982.
the PA Department of Revenue Will calculate daily inlerest on all tax
deficienCIes using an annual interest rale that will vary from calendar year.
Interest is calculated on a daily basis a1 the following rates:
DELINQUENT DATE INTEREST RATE DAilY INTEREST FACTOR
111112 THRU 121111'2 20'. 000""
111113 THRU 12111113 It'l. 00043'
UtIM THRU 121311'" 11-. 000301
tl11" THRU 121311" 1~ OOO:l~1
111111 THRU 121:11111 1~ 000274
111117 THRU 121:1"11 1"1. 000247
111111 THRU 121311'1 11.. 000301
111112 THRU 121311'2 1"1. 000247
111/8] THRU 121111'" 1'l. 0001'2
1I1/'~ THRU 1V:JII'7 r. 000247
... Taxes that become delinquent on or belore December 31, 1981 will remaIn
a constant interest rale until the delinquent balance is paid oft,
...Taxes that become delinquent on or alter January 1. 1982 are subjecllo a
variable interest that changes each calendar year.
...Interest is calculaled aslollows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAilY INTEREST FACTOR)