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COMMONWEALTH OF PENNSYL ~ ANTi(' aJ
DEPARTMENT OF REVENUE
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BUREAU OF COMPLIANCE
DEPT. 280946
HARRISBURG, PA 17128-0946
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LTD ASSOCIATES~ INC
313 S MARKET ST
MECHANICSBURG PA 17055-6325
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CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF no ^lli~ 2L. Pil 2: 53
CUMBERLAND COUNTY J. H,,,, .
PENNSYLVANIA' I I"' ~~ -/"\UI'\'t\1
CUtvkL:tiU;i'~U D...... \11 I
PENNSYlVANIA
EIN: 25-1759817/000
Notice Date: August 15, 2000
Notice Number: 095-251-800-081-0
To the Prothonotary of said court: Pursuant to the laws of the
Commonwealth of Pennsylvania, there is herewith transmitted a certified
copy of a lien to be entered of record in your county.
1 2 3 4 5 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 80388227 04-01-97 06-30-97 1 O~OO 3,428~28
TOTAL: o~oo 3,428~29
FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 08-25-00
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commortwealth of Pe,nnsylvania, certifies this to be a true and correct
copy of a lien against the above named taxpayerfor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due tram such taxpayer and which,
alter demand for payment thereof, remains unpaid~ The amount of such unpaid TAX, INTEREST,ADDITIONS or PENALTIES Is a lien In favor of the
Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the-case' may be.
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
August 15, 2000
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
LTDASSOCIATES INC
NOTICE OF TAX LIEN
filed this
day of
at
m,
LIENS FOR TAXES
Liens far Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.B. Section 1404, as amended.
Liens for Personal Income Tax and Employer Withholding Tax arise under
Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as
amendf$d.
Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform
Code of 197t, 72 P~S~ Section 8112-C, as amended~
Liens far Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act,
72 P.B. Section 2611-M, as amended.
Liens far Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.B.
Section 2614.13, as amended.
Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle
Code, (75 PA~ C~S~ 9615)~
Liens for Inheritance Tax and Estate Tax arise under the Inheritance and
Estate Tax Act of 1982, Act of December 13, 1982, P~L~ 1086, No~ 225 Section
1 et seq~, 72 PA~ C,S~A~ Section 1701 et seq~ (For deoendants WITh date of
death prior to December 13, 1982, liens arise under the Inheritance and Estate
Tax Act of 1961, 72 P~S~ Section 2485 ~ 101 et seq,)~
Liens f()r State, or State and Local Sales, Use and Hotel Occupancy Tax and
Public Transportation Assistance Fund Taxes and Fees arise under Section
242, Aot of March 4, 1971, No~ 2 as amended, 72 P,S~ Section 7242,
Liens for Moforbus l'load Tax arise under Chapler 98 of PA Vehicle Code, (75
PA C~S~ 9815)~
LIENS FOR T AXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Corportltion 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, with no further notice. The filing of 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 untiJ tax is paid.
PersonAl Income Tax. Emolover Withholdina Tax. Realty Transfer Tax Sales
and Use Tax Licuid Fuels Tax. Fuel Use Tax Motor Carriers Road Tax and
Motorblls Tax liens are li~ns upon the franchises as well as real and personal
property of taxpayers, but only after they have been entered and docketed of
record by the Prothonotary of the county where such property is situated and
sh~1I n()t 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.
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PLACE OF THE FILING NOTICE FORM
PLACE OF FILING: The nofice of lien shall be filed: (a) In the case of Real
Property, in the office of the Prothonotary of the county in which the property
subject to the lien js situated and (b) in the case of Perso.nal Property,,~het~er
tangible or intangible, in the office of the Prothonotary of the county In which
the property subject to lien is situated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE: According to the Fiscal Code, the Notice of Lien is
automatically revived and does not require refiling of the Notice _ by the
Commonwealth. Any Notice of Lien filed by the Commonwealth shall have
priority to, and be paid in full, before any other' obligation, judgement, claim,
lien, or estate is satisfied from a subsequent judicial sale or liability with which
the property may be charged, EXCEPTION: The Commonweallh does not
maintain priority of tax liens over any existing mortgages or liens ,which are
properly recorded af the lime that the fax lien is filed, SEE: Act of December
12, 1994, P,L~ 1015, No~ 138~
RELEASE OF LIEN
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 consi$1ing 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 after a lien is paid.
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SETTLEMENT OF ACCOUNT
The "Total" column (Column 7) for each type of tax listed on this Notice of Lien
comprises the balance of Tax Due (Column 6) plus assessed additions and/or
,oenaJties, and assessed and accrued interest up to the interest computation
date on the face of this notice.
If payment or settlement of account is made atter 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.
e.s., EF., C.L, C,N.I. ~ eok,PER ANNUM (DUE DATE TO PAYMENT DATE)
C.I., GR, CA, 8.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
B.L., N.E., G.P., M.I. .6% PER ANNUM (DUE DATE TO PAYMENT DATE)
P.U.R.. "1% PER MONTH OR FRACTION (DUE CATETO PAYMENT DATE)
PJ.T., E.M.T. -3/4 OF 1% PER MONTH OR FRACTION
s. & U. - 314 OF 1% PER MONTH OR FRACTION
R.T,T. -eo;., PER ANNUM
INH & EST. . eoA. PER ANNUM
L.F.T., F.U.T. -1% PER MONTH OR FRACTION
M.C.R.T. -1% PER MONTH OR FRACTION
O.F.T. - 18"k PER ANNUM
For all taxes that are originally due and payable on and after January 1, 1982,
the PA Department of Revenue will calculate daily interest on a1ftax
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
1/1/82 THRU 12131182 20% .000548
1f1/83THRU 12131/83 16"'/" .000438
1/1/84 THAU 12131184 11% .000301
1/1/85 THRU 12131/85 1:rr" .000356
111/86 THAU 12/31/86 100.1.. .000274
111/87 THAU 12131/87 9% .000247
111/88THRU 12131191 11% .000301
111/92 THRU 12131192 9% .000247
111193THRU 12131194 7<'/" .000192
111195 THRU 12/31198 9% .000247
1/1199THRU 12/31199 7<'/" .000192
1/1100 THRU 12131100 B'r" .000219
--- 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 change~ each calendar year.
---Interest is calculated as follows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENl) X (DAILY INTEREST FACTOR) ~
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COMMONWEALTH OF PENNSYLVANIA : IN THE COURT OF COMMON PLEAS
DEPARTMENT OF REVENUE : CUMBERLAND COUNTY, PENNA.
Plaintiff
v.
LTD ASSOCIATES, INC.
313 SOUTH MARKET STREET
MECHANICSBURG, PA 17055-6325
Defendant
: No: 00 - 5840 CIVIL
: Notice Date: August 15, 2000
: Amount: $3,428.29
: License # 25-1759817
ORDER TO SATISFY
TO THE PROTHONOTARY:
You are hereby authorized and directed to satisfy the lien and judgment, as above
captioned, upon payment of your costs only by Defendant.
Date: April 25, 2002
D. MICHAEL FISHER
ATTORNE NERAL
BY
Stephen L. Bl'an ne 4198
Chief Deputy Attorney General
Financial Enforcement Section
Office of Attorney General
Commonwealth of Pennsylvania
15th Floor, Strawbeny Square
Harrisburg, P A 17120
Telephone: (717) 787-9045
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CER1lPIED copy OF LIEN
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COURT OF COMMON PLEAQ~IIr, 24 Pi
CUMBERLAND COUNTY.
PENNSYLVANIA ~'l',~ "';;~;.~l.;.' ;
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PENt~SYI.:J; ']A
LTD ASSOCIATES INe
515 S MARteET ST
MleMANICSBUR& PA 11055-6325
EIN: 25-1168817"'00
Nollco Dat.: August 15, 2000
Notioo Number: 095-251-800.081-0
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To Iho p,__. of eald oovrl: _nI \0 Ihli 01 !he
Commo_aIth of P8nnsyivania. there Is 118_ l'ensmlUed[ .._
copy of. Hon 10 be entered of reoord In your county. I.
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1. 2 3 4 5 5 TO~ALl
lIllI rn>E ACCOUNT 10 . TAX TAX EVENT TAX
PElIIOO PERIOD NUMBER DUE DUE
IlEGIN eND r
SIltES 8O\l8m7 . O+Oi.e7 06-30-97 1 0.00 Ii 3.4.1!8.29
. ~ TOTAL: 0.00 ! 3.41&-29
FILING FEE(S): . t 9.00 .
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Au;ust 15, 2000
DATE
PAIlT 2 - TO BE RETUFlNED TO THE DEPARTMENT OF REVENUE
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