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COMMONWEALTH OF PENNSYLVA#W-
DEPARTMENT OF REVENUE
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REVK.159 (9-95) REVOOOK9
BUREAU OF COMPLIANCE
DEPT. 280946
HARRISBURG, PA 17128-0946
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Cr,1 98707
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CERTIFIED COPY OF LIEN
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SUPERIOR METALWORKS INC
1416 TRINDLE RD
CARLISLE PA 17013-9718
COURT OF COMMON PLEAS 11'li!l OFf' ') I' Q''! I")' n. 9
CUMBERLAND COUNTY tl'J, -'~ (. i Ii {.. .
PENNSYLVANIA '", " ',' ',.., .
CUivtBEHLh~LJ COUNiY
PENNSYLVANiA
EIN: 23-23290251000
Notice Date: December 17, 2000
Notice Number: 527-833-700-121-2
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.
t 2 3 4 5 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21164563 01-01-99 01-31-99 1 927.61 1,105.95
SALES 21164563 02-01"99 02-28-99 1 838.50 950.70
SALES 21164563 03-01-99 03-31-99 1 1,362.67 1,537.42
SALES 21164563 05-01-99 05-31-99 1 918.03 1,024,83
. . . . . TOTAL: 4,046.81 4,618.90
. .' FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 12-27-00
The undersigned, the Secretary of ,Rl3!venue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct
copy of a lien against/he above namedlaxpayer for unpaid TAX, INTEREST, ADDITIONS or PENAL TIES'therein due from euohtaxpayer and whioh,
after, demand for payment thereof, remains unpaid. The amount of suoh unpaid TAX,INTEREST, ADDITIONS or PENALTIES is a lien in favor of the
Commonwealth af Pennsylvania'upon'the taxpayer's'property, real; personal, or both, as,the case-may:be.
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGA TEl
December 17, 2000
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
SUPERIOR METALWORKS INC
NOTICE OFT AX LIEN
filed this
day 01
al
m.
LIENS FOR TAXES
Liens for 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 ReflJrm 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. Seclion 8112-C, as amended.
Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act,
72 P.S. Seclion 261 1-M, as a"'ended.
Liens for Fuel Use Tax arise uhder Section 13 of the Fuel Use Tax Act, 72 P.S.
Seclion 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, AcI of December 13, 1982, P.L. f086, Nc. 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, Hens arise under the Inheritance and Estate
Tax AcI of 1961,72 P.S. Seclion 2485.101 et. seq.).
Liens for State, or State and local Sales, Use and Hotel Occupancy Tax and
Public Transportation Assistahce Fund Taxes and Fees arise under Section
242, Act of March 4, 1971, No.2 as amended, 72 P.s. Seclion 7242.
Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C.s. 9815).
LIENS FOR T AXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
COqJOration 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 liems on real estate which continue until tax is paid.
Personal Income Tax. Emplo\ler Withholdina_ Tax. Realty Transfer Tax. Sales
and Use Tax. Liquid FuelsTax 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, 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 gOlJds, 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 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, :-vhet~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 Commonweahh 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, P.L. l0i5, 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 liability has become legally unenforceable. EXCEPTION:
Interest on Corporation Taxes is computed after a lien is paid.
SETTLEMENTOF 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
penalties, and assessed and accrued interest LIP 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
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.1. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
C.l., G.R., CA, S.T. - 6"}" PER ANNUM (DUE DATE TO PAYMENT DATE)
B.L., N.E., G.P., Mol. - 6% PERANNUM(DUE DATE TO PAYMENT DATE}
P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
P.I.T., E.M.T. .314 OF 1% PER MONTH OR FRACTION
s. & U. - 3/4 OF 1% PER MONTH OR FRACTION
R.T.T. - 6% PER ANNUM
INH & EST. - SOh. PER ANNUM
L.ET., F.U.T. -1% PER MONTH OR FRACTION
M.C.R.T. -1% PER MONTH OR FRACTION
OFT. -18% 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:
DEUNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
1/1182 THRU 12131182 20% .OOOS48
1(1/83 THRU 12/31183 16'% .000438
111/84 THRU 12131184 11% .000301
111/85 THRU 12131/85 13% .000356
1/1/86THRU 12131/86 HI% .000274
1/1/87 THRU 12/31187 9% .000247
1I1/88THRU 12131/91 11% .000301
1/1192 THRU 12/31192 9% .000247
111/93THRU 12131194 7't'.. .000192
111195 THRU 12/31198 9'0/.. .000247
1I1199THRU 12/31199 7% .000192
111/00 THRU 12131100 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 ohanges each calendar year.
--Interest is calculated as follows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELlNQUEN1) X (DAILY INTEREST FACTOR)
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REVK-300 (8-01) REVOOK10
BUREAU OF COMPLIANCE
DEPT. 280948
HARRISBURG, PA 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
AUTHORITY TO SATISFY
SUPERIOR METALWORKS INC
1416 TRINDLE RD
CARLISLE PA 17013-9718
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER: 00-8736
DATE FILED: December 21,2000
EIN: 23-2329025/000
NOTICE NUMBER: 733-340-604-020-3
To the Prothonotary of CUMBERLAND County:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the
above captioned Lien/Judgment note should be removed from the records thereof.
AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and
empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to
all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient
warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of
Pennsylvania, this 03 day of February, 2004.
(.~
Gregory C. Fajt
Secretary of Revenue
Keith J. Richardson
Director, Bureau of Compliance
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