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Home My WebLink About03-2849REVK-159 (B-01) REV000~9 BUREAU OF COMPLIANCE DEPT. 260948 HARRISBURG, PA 17125-0948 INTERSTATE CONNECTIONS 1201 HARRISBURG PIKE CARLISLE PA 17013-1520 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OFREVENUE CERTIFIED COPYOF LIEN LTD COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 74-3009895/000 Notice Date: May 18, 2003 Notice Number: 695-329-303-051-3 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 TAX TYPE ACCOUNT ID SALES 82212913 3 4 5 6 7 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END 07-01-02 09-30-02 1 8,157.00 9,685.63 TOTAL: 8,157.00 9,685.63 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 05-28-03 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 fi.om 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. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 18, 2003 DATE COMMONWEALTH OF PENNSYLVANIA VS INTERSTATE CONNECTIONS LTD NOT/CE OF TAX LIEN ffiedthis 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 under Section 345 of [he Tax Reform Code of lg71, 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 arise under Section 13 of the Liquid Fuels Tax ACt, 72 P.S. Section 261 I-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 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 Occapancy Tax and Public Transportation Assistance Fund Taxes and Fees arise onder 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: Corooration Tax Liens provided ander the Fiscal Code arise at the time of settlement (assessment) and are [leas upon [he franchises and property, both real and personal, with no further notice, The tiling of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without tiling of revival until paid. inheritance Tax LLens are liens on real estate which continue until tax is paid. _Personal Income Tax. En!oloyer Withholding Tax. Realty Transfer Tax. Sales and Use T~,x, 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 alter 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 sha[t be filed: (a) In the case of Real Property, in the office of the Prothonotary o1 the county in which [he property subject to [he 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 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 [he 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 tiled. SEE: Act of December 12, 1994, P.L 1015, No. 138. RELEASE OF LIEN Subject to such regulation as [he Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any iian 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 thareof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SE'I-FLEMENT 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 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.$. F.F., C.L., C,N.I. - B% PER ANNUM (DUE DATE TO PAYMENT DATE) C.L, G,R,, C.A,, S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) S.L., N.E., G.P., M.L - 6% PER ANNUM (DUE DATE TO PAYM Eh,rr DATE) P.U.R,, - 1% PER MONTH OF[ FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FP~CTION S. & U, - 3/4 OF ~% PER MONTH OR FRACTION R.T.T, - 6% PER ANNUM 1NH & 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.FT. - 18% FERANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calcolate 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 ---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) REVK-1327 (8o01) REVOOK11 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. ZNTERSTATE CONNECTIONS LTD 1201 HARRISSURG PIKE CARLISLE PA 17013-1620 AUTHORITY TO REMOVE LIEN`/ FILED IN ERROR COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 03-2849 DATE FILED: June 18, 2003 EIN: 74-3009895/000 NOTICE NUMBER: 121-511-603-073-1 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, was filed in error and desires that it be removed from the records thereof. AND you, the Prothonotary of said court, are hereby authorized and empowered, in the name and stead of the Plaintiff, to remove said Lien from 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 31 day of July, 2003. Gregory C. Fait Secretary of Revenue Dorothy A. Totton Director, Bureau of Compliance ~-~ 0 -- 0 z-~ 0 ~