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Home My WebLink About00-06526 REVK-159 (9-95) REVOOOK9 COMMONWEALTH OF PENNSYL A DEPARTMENT OF REVENUE cG5;2(, ~ BUREAU OF COMPLIANCE DEPT. 280946 jjHACjro PPi"94. CK~ qTII~ R* !O/Cf)7 CUMBERLAND SERVICES INC PO BOX 693 CAMP HILL PA 17001-0693 CERTIFIED COPY OF LIEN o 0 -, COURT OF COMMON PLEASQF 0 ,~ CUMBERLAND COUNTY, "'l'1EJ ~ PENNSYLVANIA ~r:' -0 ',,", EIN: 23.2293735/000 ~~ ~,'H:9 Notice Date: September 24, 2000 '-0 '~J~ Notice Number: 364'639'900'09~ 0 ~ .:;"}::!) ::i>f? _:'SM To the Prothonotary of said court:~Pur~nt' t~he laws of the Commonwealth of Pennsylvania, ther~ henWiith tr~mitted 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 21159419 07,01-99 07-31-99 1 0,00 10.54 SALES 21159419 02-01,00 02-29-00 1 202.01 343.12 SALES 21159419 03-01-00 03-31-00 1 320,23 458,62 SALES 21159419 04-01-00 04-30-00 1 0.00 16.37 TOTAL: 522,24 828.65 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 10-04-00 The undersigned, the Secretary of, Revenue (or an authorizec;:t delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against Ihe above named laxpayer for unpaid TAX. INTEREST. ADDITIONS or PENAL TIES therein due from such taxpayer and which, after demand for payment thereof. remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a...~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) Seplember 24, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE -'~ i~""'-~t%\;i'RI""l<'Il*'i'_'f;;:i:~~U"'.J:I~~~-:li-od;'';.'5.;,..'Iii,e'''''i..-,*:;g~~1~~i~~~tMU."'t COMMONWEALTH OF PENNSYLVANIA VS CUMBERLAND SERVICES INC NOTICE OF TAX LIEN filedtf1is day of at m, LIENS FOR TAXES liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. 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 amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P,S, Section 8112-C, as amended, liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 p,s. Section 2811,M, as amended, Liens for 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. 9815), Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, PL 1086, No, 225 Section 1 et. wq., 72 PA, C,S.A. Section 1701 et. seq, (For decendants with dale 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 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 of March 4, 1971, No, 2 as amended, 72 P.S, Section 7242, Uensfor Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815), LIENS FOR TAXES. PENAL TIES AND INTEREST GEN~RAL INFORMATiON: Corobration 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 until tax is paid. Persbnal-Income Tax Employer,Wdhholding Tax. RealtvTransfer-Tax Sales and lJse Tax- Liauid.,Fuels Tax, Fuel Use Tax MQtdr_Carriers Road Tax and Motorbus Tax liens are liens upon the, 'franchise's as,welLas real and ,personal prop$rtyof taxpayers, but oniy after they have been entered anddockeled of record by the Prothonotary of the county where such property is situated and shB;1I 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. ,~ " 1Ii~.~'"""""- - .F ='-1!It~MJ: . ~- !' PLACE OF THE RLlNG NOTICE FORM PLACE OF FlUNG: The notice of lien shall be filed: (a) In the case ot Real Property, in the office of the Prothonotary of the county in which the property subjecllo the lien is slluated and (b) in the case of Personal Property, whether 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 10 the Fiscal Code, the Notice of Uen is automatically revived and does not require refiling of the, Notice by the Commonweallh. Any Notice of Uen fiied by the Commonweallh 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 Ihe property may be charged, EXCEPTION' The Commonweatth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the lime that the tax lien is filed, SEE: Act of December 12.1994, PL 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 it: (1) the 1iability is satisfied,' satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) Ihe liability has become legally unenforceable, EXCEPTION: Interaston Corporation Taxes is computed after a lien is paid, SE1TLEMENT OF ACCOUNT The "Total" column (Column 7) for eaph type of tax listed on this NOlice of Uen 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 of 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 inlerest computation date to and Ihrough the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.S., F,F., C.L., C.N.1. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.l". .6% PERAA/NUM (DUE DATE TO PAYMl3"IT DATE) B.L., N.E., G.P., M,1. ~ 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. .1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. -3/4 OF 1% PER MONTH OAFRACTlON S. & U. - 314 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM JNH & EST. - 6% PER ANNUM L.F.T., EU.T. -1% PER MONTH OR FRACTION M.C.R.T. . 1% PER MONTH OR FRACTION D.ET. - 18% PER ANNUM For all taxes that are originally due and payabie on and after January 1, 1982, the PA Department of 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 1/1182 THRU 12131182 20%0 .000548 111/83 THRU 12131/83 16% .000438 111184 THRU 12131/84 11% .000301 111185 THRU 12131/85 13% .000356 1/1186 THRU 12/31/86 10%0 .000274 1I1187THRU 12131/87 9% .000247 1/1188THRU12131/91 11% .000301 1/1/92 THRU 1213'1192 9% .000247 111193 THRU 12131(94 ?Ok .000192 111/95 THRU 12131/98 9<'k .000247 111/99 THRU 12131199 7% .000192 1/1/00 THRU 12/3'1100 8% .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 changes each calendar year, mlnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) ~