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Home My WebLink About03-2846CONSUHER PRODUCT 917 KRANZEL DR CAHP HZLL PA 17011-5811 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2261925/000 Notice Date; May 18, 2003 Notice Number: 694-725-503-051-3 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 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END -SALES 21502116 07-01-00 07-31-00 SALES 21502116 08-01-00 06-31 SALES 21502116 09-01-00 09-30-00 SALES 21502116 10-01-00 10-3t -00 SALES 21502116 11-01-00 11-30-00 SALES 21502116 12-01-00 12-31-00 SALES 21502116 01-01-01 01-31-01 SALES 21502116 02~01-01 02-28-01 SALES 21502116 03-01-01 03-31-01 SALES 21502116 04-01-01 04-30-01 SALES 21502116 05-01-01 05-31-01 SALES 21502116 06-01-01 06-30-01 SALES 21502116 07-01-01 07-31-01 SALES 21502116 08-01-01 08-31-01 SALES 21502116 09-01-01 09-30-01 SALES 21502116 10-01-01 10-31-01 SALES 21502116 11-0f-01 11-30-01 SALES 21502116 12-01-01 12-31-01 SALES 21502116 02~01-02 02-28-02 SALES 21502116 03-01-02 03-31-02 SALES 21502116 04-01-02 04-30-02 SALES 21502116 05-01-02 05-31-02 INTEREST COMPUTATION DATE: 05-28-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 429.59 687.05 322.19 513.18 519,59 824.15 626,99 990.24 322.19 506.76 322.19 504.24 905.59 1,410.69 608.38 943.51 608.38 938.95 560.99 861,43 912.24 1,393.97 369.19 561.46 542.85 821.34 462.79 696.71 596.38 893.08 I 405.59 604.49 644.36 955.57 1 662.36 979.07 1 596.38 875.04 405.59 592.93 1 609.38 886.56 506.99 736.25 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of PennsyNania, 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{~a lie~li3 fav~Fef the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE DATE : COMMONWEALTH OF PENNSYLVANIA VS CONSUMER PRODUCT INC NOTICE OF TAX LIEN filed this day of 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 unqer 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 ar/se u~der Section 13 of the Liquid Fuels Tax ACt, 72 P.S. Section 261 l-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 of death prior to December 13, 1982, liens adse 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 Transpe~tation 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 setfiement (assessment) and are liens upon the franchises and property, both real and pemenal, with no further notice. The tiling of a Netice 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 '~ax, Employer Withholding Tax. Rea~ Transfer Tax. Sales and Use Tax. Lio,uid 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 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. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be flied: (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 fs situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice et Lien is automatically revived and does not require raffling of the Notice by the Commonwealth. Any Notice of Lien flied by the Commonwealth shall have priority to, and be paid in full, before any other obiigaflon, judgement, claim, lien, or estate is satisfied from a subsequant judicial sale or liability with which the property may be charged. ~TION: The Commonwealth does not maintain priority of tax liens over any existing rear,gages or liens which are properly recorded at the time that the tax lien is filed. ~EE~ 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 respect to any tax if: (1) the liability is satisfied, saflsfaction consisting of payment of the amount assessed together ~/ith 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. 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 se~ement of account is made after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computaflon date to and through the payment date. For any delinquent t~xes due on or before December 31, 1981, interest is imposed at the following rates. C.S., F.F., C.L., C.N.I. - 6% PER P~JN LIM (DUE DATE TO PAYMENT DATE) C.l.. G.R., C.A.. S.T. - 6% PER ANNUM (DUe DATE TO PAYMEJ',[T OA.T~ B.L.. N.E.. G.P.. M.L - 6% PER ANNUM {DUE DATE TO PAYMB/'~T DAT P.U.R.. * 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., EM.T. - 314 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. o ~ 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 ali tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated cna daily ba~ls at the fo[lowing rates: ---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(NUMSER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) 1 TAX TYPE SALES SALES SALES SALES SALES SALES SALES 2 ACCOUNT ID 21502116 21502116 21502116 21502116 21502116 21502116 215021~6 3 TAX PERIOD BEGIN 06-01-02 07-01-02 08-01-02 09-01-02 10-01-02 11-01-02 12-01-02 4 TAX PERIOD END 06-30~02 07-31-02 08-31-02 0g-30-02 10-31-02 11-30-02 12-31-02 5 EVENT NUMBER TOTAL: FILING FEE(S): 6 TAX DUE 506.99 608.38 579.59 506,99 608,38 405.59 605.38 15,763.52 7 TOTAL DUE 733.59 877.39 832.88 700.62 807.33 515.95 7f0.23 23,353,56 14.00