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CAREYCORP INC
541 BRIDGE ST
NEW CUMBERLND
IA
CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEA~F~~~ ~ y ~~ Z"• ~ ~
CUMBERLAND COUNTY,
PENNSYLVANIA ~~~~(~~t~~C,~~ ~rG~~'~,~y~~
EIN: 25-1819849/000 ~iWVV~.~1'U
Notice Date: January 7, 2001
Notice Number: 738-519-701-010-2
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.
1 2 3 4 5 6 - 7
TAX TYPE ACCOUNT ID TAX - TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL ~ 90136548 01-01-99 03-31-99 1 594.90 - 1,119.25
EMPL ~ 90136548 04-Of-99 06-30-99 7 483.08 900.14
EMPL 90136548 07-01-99 09-30-99 1 498.60 920.35
EMPL 90136548 10-01-99 12-31-99 1 345.15 630.79
EMPL 90136548 Ot-Ot-00 03-31-00 1 456.15 760.70
TOTAL: 2,377.88 4,331.23
FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 07-17-Oi
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 maybe.
~ CL. ~-D~",~t,,
SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
COMMONWEALTH OF PENNSYLV
DEPARTMENT OF REVENUE
PA 17070-1931
January 7, 2001
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
CAREYCORPINC
NOTICE OFTAX LIEN
filed this day of
at m.
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 7401 of the Fiscal Code, 72
P.S. Section 1404, as amended.
Liens for Personal Income lax and Employer Withholding Tax arise under
Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as
amentled.
Liens for Reeky Transfer Tax arise under Section 7112-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 2611-M, as amended.
Liens for Fuel Use Tax arise under Section 13 of the Fuel Use TaxAci, 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, Ac[ 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 Slate 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, wRh no further notice The filing of a Notice of Lien with a
county Prothonotary is not a requiske, 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 Realtv Transfer Tax Sales
and Use Tax Liquid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and
Motorbus Tax liens are liens upon the iranchises as wolf 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 OF 7HE 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, whether
tangible or intangible, in the office of the Prothonotary of the county in which
the property subject to lien is stuated.
AUTOMATIC REVNAL OF NOTICE AND PRIORtfY OF NOTICE
GENERAL RULE: According to the Fiscal Code, the Notice of Lien is
automatically revived and does not require rattling of the Notice by the
Commonweakh. 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 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 Decerttber
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, satisfaction consisting of
payment of the amount assessed together wdh 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.
SETTLEMENiOFACCOUNT
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 elate,
the payment must include the lien filing costs and accrued interest from the
interest computation date io 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.I. - 6%PER ANNUM (DUE DATE TO PAYMEM DATE)
G.L, G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
B.L, N.E., G.P., M.1. - 6%PER ANNUM (DUE DATETO PAYMENT DATE)
P.U.A.. -i%PER MOMHOR FRACTION (DUE DATE TO PAYMEM DATE)
P.I.T., EM.T. -3/40F 1%PER MONTH OR FRACTION
S.aU. -3/d OF 1%PER MOMH OR FRACTION
R.T.T. - 6%PER ANNUM
INH a EST. - 6% PER ANNUM
L.F.T., F.U.T. - i%PER MONTH OR FRACTION
M.C.R.T. - 1% PER MOMH OR FRACTION
O.F.T. -16°h 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:
DELINOUEM DATE INTEREST RATE DAILY IMFAEST FACTOR
1/1/82 THRU 12/31/82 20% .000548
vv83THRUtv3ve3 ts% .oooa3s
1/1/84 THRU 12/31/84 71% .000301
1/1/85 THRU 12!31/85 13°k .000356
1/1/66 THRU 72/31/66 10% .000274
1/7/e]THRU 72/31/8] 9°/ .OD024]
1H/BB THRU 12/31/91 71% .000301
7/7/82 THRU 12131!92 9°k .000247
1/1/83 THRU 12137/94 7% .000192
1/1/95 THRU 72131/96 9% .000267
1/1/99 THRU 72/31/99 7% .000192
i/tlOOTNRU 72131!00 8% .000219
1/1101 THRU 12131/01 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.
---Taxes that become delinquent on or after January 1, 1982 are subject fo a
variable interest that changes each calendar year.
---Interest is calculated as follows:
INTERES7 = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT} X (DAILY INTEREST FACTOR)