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Home My WebLink About98-04255 REVK.Hlll (e.llsIlREVOOOKlll COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE DEPT.2B0i.46 HARRISBURG, PA 17128-<l1l..e Nt>. q~- L\-d55 Uu:~((Y),. CERTIFIED COpy OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA THE PRINTED IMAGE, INC' 137 N HANOVER ST CARLISLE, PA 17013-2409 EIN: 23.2490366/000 No1ice Dale: June 30, 1998 Notice Number: 787-778.598.062.5 To the Prothonotary 01 said court: Pursuant to the laws of the Commonweanh 01 Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. J c.\.L:tI 8.sQ 80 RtI l.i>CJOJ-..1 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21126750 07.01-97 07-31-97 268.13 485.21 SALES 21126750 09.01-97 09.30-97 846.31 1,138.25 TOTAL: 1,114.44 1,623.48 FlUNG FEE(S): 9.00 . INTEREST COMPUTATION DATE: 07-10-98 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named laxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES Ihereln due from such taxpayer and which, after demand for paymenllhereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of Ihe Commonweanh of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a... ~ SECRETARY OF EVENUE (OR AUTHORiZED DELEGATE) June 30, 1998 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS THE PRINTED IMAGE, INC NOTICE OFTAX LIEN filedlhis dayof at m. LlftlSLOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Psrsonallncome Tax and Employer Withholding Tax arise under Section 345 ollhe Tax Reform Code of 1971, 72 P.S. Seclion 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C 011he Tax Reform Code of 1971,72 P.S. Seclion 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 13 of Ihe Fuel Use Tax Acl, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 96t5). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Eslate Tax Act of 1982, Acl of December 13, t982, P.L. 1086, No. 225 Seolion 1 et. seq., 72 PA. C.S.A. Section 1701 el. seq. (For decendanls with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Seclion 2485 - 101 el. seq.). Liens for State, or State and Local Sales, Use and Hotet 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.S. Section 7242. Liens for Molorbus Road Tax arise under Chapler 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES..AI!Il! INTEBeg GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, wilh..n.o further no.1i.c.e.. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity wilhout filing of revival until paid. Inheritance Tax I lens are liens on real estate which continue until tax is paid. ffH.sonallncome Tax, Emoloyer Withholdina Tax Realty Transfer Tax Sales and Use Tax Liouid 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, bul only after they have been enlered and dockeled 01 record by the Prothonotary of the county where such property is situated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer, The lien has priority from the date of entry of record. E~ACE..OEIHUlLING.NQJlC-"-E9RM PLACE OF FILING: The nolice 01 lien shall be tiled: (a) In Ihe case at Real Proparty, in 1he office otlhe Prothonolaryof 1he counly in which the propeny subjeclto Ihe lien is situaled and (b) in Ihe case of Porsonal Property, whether tangible or intangible, in Ihe office of Ihe Pro1honotary of 1ho county in whloh tho proporty subject to lien is situatod. ~U.IO.MAlIC..REY1'lAL...QDlQJICE..ANlU'llIORrrY OF NOTICE GEN~BAL.llU.l.f; According to Ihe Fiscal Code, the Notice of Lien is automatically revivad and does not require reliling of Ihe NOlice by Ihe Commonweahh. Any Nolice of Lien liled by Ihe Commonweai1h shall have priorily 10, and be paid in full, before any other obligation, judgemen1, claim, lien, or estate is satisfied from a subsequent judicial sare or liability with which the property may be charged. E;KCEPTION: The Commonweal1h does not maintain priority of tax liens over any existing mortgages or liens which are properiy recorded at Ihe time 1halthe lax lien is filed. ill; Act of December 12, 1994, P.L. 1015, No. t38. BEI.EASUlEJ.IEtl Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed alter a lien is paid, Sl'TTLEMENT QEa~\lliI The "To1al" column (Column 7) for each 1ype of lax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face 01 this notice, If payment or settlement of account is made after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.5" F.F.. C.L., C.N.1. . 6'~ PER ANNUM (DUE DATE TO PAYMENT DATEl C.I., G,R" C.A., S.T. .6'J. PER ANNUM (DUE DATE TO PAYMENT DATE B.L, N.E., G.P., M.L .6'r. PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.~.. .1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PJ.T., E.M.T. .3/4 OF 1% PER MONTH OR FRACTION S. &. U, .3/4 OF 1'1. PER MONTH OR FRACTION R.T.T. .6% PER ANNUM INH &. EST. .6% PER ANNUM L.ET" F.U,T. ,1% PER MONTH OR FRACTION M.C.R.T. .1% PER MONTH OR FRACTlOO O.F.T, ,18% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department 01 Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year, Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111182THRU 12131/82 20% .000548 1I11B3THRU 12131/8'3 16% .000438 1/1/64 THRU 12131/84 11% ,000301 1/1IB5 THRU 12131/85 13% ,000'356 1/11B6 THRU 12131/86 100.-0 ,000274 1/1IB7 THRU 12131/87 9% .000247 1I1IBBTHRU 12131191 11% ,000301 1I1192THRU 12fJ1/92 9% .000247 1/1/93THRU 12131/94 7% .000192 1/1/95 THRU 12131/97 ~.. .000247 --.Taxes that become delinquent on or before December.31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ...Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ~--Interest is calcutated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELlNQUEN1) X (DAILY INTEREST FACTOR)