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Home My WebLink About00-07037 REVK-159 (9-95) REVOOOK9 ~~ ~I - , I ~ COMMONWEALTH OF PENNSYL~00 -7037 DEPARTMENT OF REVENUE '<"'''-'''';;''"IlIiiliiliif.' BUREAU OF COMPLIANCE DEPT. 280946 ~ HA9BUoB'712..094' ex If q7q 74 R~~9~lETING INC STE D 9701 METROPOLITAN CRT RICHMOND VA 23236 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA C;) o o ::3 o c -z: EIN: 54-1513009/000 -ocic Notice DBte: October 9, 2000 1" ,-,. Notice Number: 421-701-000-100-4 \~, \~) _:)~,\ To the Prothonotary of said GOurt: ~~nt tc?the iaW~{lof the Commonwealth of Pennsylvania, there is ~h trar:mmitte~ certified copy of a lien to be entered of record in your;ao~y. ~:) }-o 0::\ c< ~ t:') 1017 S YORK ST FL 2 MECHANICSBURGPA 17055 1 2 3 4 5 6 7 TAX TYPE ACCOUNT iD TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE . DUE BEGIN END EMPL 18778712 10-01-93 12-31-93 . 1 326,64 492.00 EMPL 18778712 01-01-95 03-31-95 1 338,84 607,37 EMPL 18778712 10-01-95 12-31-95 1 127,62 235,25 EMPL 18778712 01-01-96 03-31-96 1 2,344,07 4,512.50 EMPL 18778712 04-01-96 06-30-96 1 2,143.75 3,994.52 EMPL 18778712 10-01-96 12-31-96 1 1,333.94 2,743.79 EMPL 18778712 10-01-97 12-31-97 1 985.85 1,938.43 EMPL 18778712 01-01-98 03-31-98 1 958.50 1,641.26 EMPL 18778712 07-01-98 09-30-98 1 913.98 1 ,644.09 EMPL 18778712 01-01-99 03-31-99 1 0.00 66.96 TOTAL: 9,473.19 17,876.17 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 10-19-00 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy ot a lien against the above named tBJ(payer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due trom such taxpayer and which, after demand for paymentthereof, 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. ~ a... '::Lo~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) October 9, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ~1~!ill;<lliil'iliW""l;ll';-.""',~4'lii!,r~~i,~~"~_<!"l~_~~","~~f"_V;0:",,j;;;:j;;;.~&itp~@~~~~~1 . COMMONWEALTH OF PENNSYLVANIA VS ACCENT MARKETING INC NOTICE OF TAX LIEN filed this day of at m, LIENS FOR TAXES Liens tor Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P .S. Section 1404, as amended. Liens 'for -Personaf 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 at 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 2611,M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P .S. Section 2614.13, as amet"lded. 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, PL 1086. No. 225 Section 1 et. seq., 72 PA. C.S.A, Section 1701 et. seq. (For decendants 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 '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, 2as amended, 72 P.S, Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.s. 9815). LIENS FOR TAXES. PENAL TIES AND INTEREST 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, 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 whioh continue until tax;s paid. Personal Income Tax Ernoloyer Withholdina Tax Realtv Transfer Tax Sales and Use Tax Liauid Fuels-Tax Fuel Use Tax Motor Carriers Road Tax and Motorbus 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 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. "c_,'<' ,,__,,<,. ~.~ 0,', ".~,j ~, ~~,', . , . .~ .. , ~ ._....~~"W" ~~ ~ ' " PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice 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 is situated 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 to the Fiscal Cope, the Notice of Lien is automatically revived and does not require refiling of, the Notice by the Commonwealth, Any Notice of Lien flied by th~, Commonwealfh 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 ar liability with which the property may be charged, EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time 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 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 liablllly has become iegally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax iisted on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions andlor penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. H 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.S., F.F., C.L., C.N.!. - 6% PEA ANNUM (DUE CAlETO PAYMENT DATE) C.l., G.R., C.A., S.T. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.1. -SO,4 PER ANNUM (D,UEDATETO 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 OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH&EST. -6% PER ANNUM L.F.T., F.U.T. .1% PER MONTH OR FRACTION M.C.R.T. .1% PER MONTH OR FRACTION OFT. - 1 S% 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 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 1I1/82THRU12131182 20% .000548 111183 THRU 12/31/83 1SO/0 .000438 111184 THRU 12/31/84 11% .000301 111185 THRU 12131185 13% .000356 1/1/86 THRU 12131186 100k .000274 111187 THRU 12131187 9% .000247 1/1188THRU12131191 11% .000301 1/1192 THRU 12/31192 9% .000247 1/1/93 THRU 12131194 7% .000192 1/1/95 THRU 12/31/98 9% .000247 111199 THRU 12131199 7% .000192 1/1/00 THRU 12131/00 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. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) IE