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Home My WebLink About01-2548 FX <!l<;'"09(] REVOOOK' BUREAl1 OF COMPLIANCE DEPT. 280946 - HARRiSBURG, PA 171211-0946 COMMONWEALTH OF PENNSYLVANI#O/- .)'::'-'l j' DEPARTMENT OF REVENUE /.b- 6021 CARLISLE PItE #23 MECHANICSBURG PA 17055-2423 c# /(tJYI~ Rtf 1/ Dq3d- CERTIFIED COpy OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA PARTY CITY OF HARRISBURG INC 12 ROSZEL RD STE A204 PRINCETON NJ 08540-6234 EIN: 25.1761713/000 Notice Date: April 23, 2001 Notice Number: 688-888.201.041.8 To the Prothonotary of said court: Pursuant to the laws of the Commonwea~h 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 ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALeS 21562952 10.01-00 10-31.00 1 227.51 500.00 TOTAL: 227.51 500.00 , FILING FEE(S): 9.00 (') 0 0 C ....n <~ -~ -Om ~.. mm -< H" ~T] Z::CI :b-Jq z-- (/'1)> -=< ;2: ~~j ~~ ;;2C "'" .,-.'.-,. ?fg ::lI: .:-I,::.,U !~f~ )>c co Z :.n ~ ~ 53 f" -< INTEREST COMPUTATION DATE: 05-03-01 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 taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer arid which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwea~h of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a.. '='-~~ SECRHARY OF EVENUE (OR AUTHORIZED DELEGATE) April 23, 2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE C_~'," " r>. I , COMMONWEALTH OF PENNSYLVANIA VS PARTY CITY OF HARRISBURG INC NOTICE OF TAX LIEN filedlhis day of at 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 th~ Tax Reform Code of 1971, 72 P .8. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112~C of the Tax Reform Code of 1971,72 P.B. Section 8112~C. as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act 72 P.B. 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 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 decendants with date at death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, n 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. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES 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 which continue until tax is paid. Personal Income Tax Emplover Withholding Tax Realty Transfer Tax Sales and Use Tax Liauid 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, but only after they have been entered and docketed 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. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, InJh? of!lce, of the Protho~otary of the county in which the property subJ~ct to t~e lien .!S slt!1ated an~ (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 Code, the Notice of Uen is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Uen flied by the Commonwealth shall have I?riority to, and be paid in full, before any other obligation, judgement, cfaim, hen, or estate is satisfied from a subsequent judicial sale or 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, P.L. 1015, No. 138. ~ RELEASE OF LIEN Subject to such regulation as 1he Secre1ary 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 atter a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance ot 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 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. C.S., F.F., C.L, C.N.!. -8% PER ANNUM (DUE DATE TO PAYMENT DATE, C.I., GR, CA, S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.l. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.l.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 O.F.T. -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: DEliNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1!1/82 THRU 12131la2 20% .000548 1/1/83THRU 12f31la3 16'%' .000438 111/84 THRU 12/31/84 11% .000301 1/1/85 THRU 12/31/85 13% .000356 1f1/86 THRU 12f31la6 10% .000274 1/1/87 THRU 12131ta7 9% .000247 1I11S8THRU 1213t/91 11% .000301 1!1/92THRU 12131192 9'>,4, .000247 1/1/93THRU 12131194 7<'/<< .000192 1/1f95THRU 12/31/98 9% .000247 1/1/99THRU 12/31/99 7% .000192 1/1!00THRU 12/31/00 8% .000219 111101 THRU 12131101 9% .000247 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. no 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 DELlNQUEN1) X(DAIL Y INTEREST FACTOR} ~ "-. . 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