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Home My WebLink About01-05033REVK-159 (6-Oi) REVOOOK9 eURFAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17728-0448 -Pa. $ a ~ P~ ~-c.. `ii5 qbY LILLIE INC 39 HEISERS LANE CARLISLE PA 17013 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-1973640/000 Notice Date: August 6, 2001 Notice Number: 640-522-301-080-1 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 ID TAX TAX. EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 12771002 Ot-01-00 03-31-00 1 778.96 1,270.56 EMPL 12771002 07-01-97 09-30-97 1 2,467.57 5,087.57 EMPL 12771002 10-Ot-97 12-31-97 1 2,130.21 - 4,342.55 EMPL 12771002 01-01-98 03-31-98 1 2,101.92 4,239.71 EMPL 12771002 04-01-98 06-30-98 1 2;091.25 4,170.67 EMPL 12771002 07-01-98 09-30-98 1 1,914.51 3,773.74 EMPL 12771002 10-Ot-98 12-31-98 1 2,246.88 4,382.33 EMPL 12771002 01-Ot-99 03-31-99 1 2,193.70 4,241.55 EMPL 12771002 04-01-99 06-30-99 1 1,969.66 3,772.81 TOTAL: - 17,894.66 35,281.49 FILING FEE(S): C) ~'^- -; 9.00 _~ '~. ro E;' t ~L' E3i r, 1^-~~ ~`j rn T*- G - j , K •d` -< INTEREST COMPUTATION DATE: 08-16-01 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 and 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 Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. SECRETARY OF 6'VENUE (OR AUTHORIZED pELEGATE) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE PART 1 - TO BE RETAINED BY RECORDING OFFICE August 6, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS LILLIE INC NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. 5edion 1404, as amended. Liens for Personal Income Tax and Employer WHhholding 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 7172-C of the Tax Reform Code of 7977, 72 P.S. Section 8712-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Ad, 72 P.5. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 73 of the Fuel Use Tax Ad, 72 P,S. Section 2674.13, as amended. Liens for Motor Carriers Road Tax arise under Ghapter 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 Ad of 1982, Ad of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1707 et. seq. (For decendants with date of death prior io December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 7 961, 72 P.S. Section 2485 - 701 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, Ad 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.5.9875). LIENS FOR TAXES, PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise ai 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. Inherkance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax Employer Withholding Tax Reaftv Transfer Tax Sales and Use Tax Liglid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and Motor us 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 goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priorityfrom the date of entry of record. PLACE OFTHE 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 properly subject to the lien is stuated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the properly subject to lien is stuated. AUTOMATIC REVNALL~OTICEJIND 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 tiled 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 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 the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respell to any tax if: (7) the liability-is satisfied, satisfad(on consisting of paymem of the amount assessed together with all interest and vests in respect thereof; or (2) the liability has become legally 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 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 up to the interest computation date on the face of this notice. If payment or settlement of account is made afterthe interest computation date, the payment must include the lien tiling 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.E., C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMEM DAT~ C.I., G.R., C.A., S.T. -6%PER ANNUM (DUE DATE TO PAYMENT DAT B.L, N.E., G.P., M.I. - 8% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1%PER MONTH OR FRACTION (DUE DATE TO PAYMEM DATE) P.LT., E.M.T. - 3/d OF 1% PER MONfrH OR FRACTION S. 6 U. - 3/4 OF 1%PER MONTH OR FRACTION R.T.T. -6%PER ANNUM INHa EST. -6%PER ANNUM L. F.T., F. U.T. -1%PER MOMH OR FRACTION M.C.R.T. -7%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: DELINOUFM DATE INTEREST RATE DAILYIMEREST FACTOR 171!62 THRU t2Y37fe2 20°b .000546 1/1/83 THRU 12/31/83 16% .000438 1!1/84 THRU/2/31/84 11% .000301 1/1/85 THRU 12/31/85 /3% .000356 7/i/BB THRU 72!31/86 10% .000274 1/7/87 THRU 12/31/87 9°k .000247 1/1166 THRU 12/31/91 11% .000301 1/1/92 THRU 12/37782 9% .00026] 1!1/93 THRU 12/31/84 7% .000782 1n/85 THRU 72/31/98 8°b .000247 1!7/88 THRU 12/31/99 7% .000792 1/1/00 THRU 12/31/00 8% .000279 1/7/01 THRU 72/31/01 9% .000247 ---Taxes that become delinquent on or before December 37, 1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or alter 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)