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Home My WebLink About03-5834BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 1712S-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA WEST SHORE REGIONAL TRANSPORTATION INC 50 MARKET ST LEMOYNE PA 17045-1654 EIN: 25-1848177/000 Notice Date: October 26, 2003 Notice Number: 816-368-803-102.1 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 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END EMPL 90373845 01-01-03 03-31-93 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE t 2,057.36 3,055.12 TOTAL: 2,057.36 3,055.12 FiLiNG FEE(S): 14.00 INTEREST COMPUTATION DATE: 11-05-03 Tr~e 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, ADDiT}ONS or PENALTIES therein due from such taxpayer and wh)ch, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonweafth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. PART 1 - TO BE RETAINED BY RECORDING OFFICE October 26, 2003 DATE COMMONWEALTH OF PENNSYLVANIA VS WEST SHORE REGIONAL TRANSPORTATION 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 under Sect[on 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 arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 261 I-M, as amended. Liens for Fue( Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P Section 2614.13, as amended. Liens for Motor Carriers Road Tax erisa 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 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 TAX E,~, PENALTIES AND INTEREST GENERAL INFORMATION: CorDorsfion Tax Liens provided under the Fiscal Code ar[se at the time of seffiement (assessment) and are liens upon the franchises and property, both real and perconal, with no further notice. The tiling of a Notice of Lien with a county Prothonotary is not a requisite, end 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. Employer Withhaldir~g Tax, Realty Transfer Tax, Sales and Use Tax. Lic~uid RJels 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 s'~tuatad 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. PLACEOF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be flied: la) In the case of Real Property, in the office of the Prothonotary of the county in which the prope~y subject to the lien is situated and lb) in the case of Personal Property, whether (angible 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 automatiseJiy revived and does not require rsfilthg of the Notice by the Commonwealth. 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 Eabi[ity with which the property may be charged. ~[X~C_EPTION; The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are propedy recorded at the time that the tax lien is tiled. ~j Act of December 12, 1994, P.L, 1015, No. 138. RELEASE OF LIEN_ Subject to such regulation as the Secretary or his dalegata may prescribe, the Secretary or his delegate may [asue a certificate of release of any lien imposed with respect to any tax if: (t) 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. EXCEPT O~ON_;. interest on Corporation Taxes is computed after a lien is paid. ,~E3-rt. EMENT OF ACCOUNT_ The "Total" column (Column 7) for each type of tax iisted 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. tf payment or settlement of account is made after the 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.F., C.L., C.N.L - 6% PER ANNUM (CUE CATE TO PAYMENT DATE) O.L, G.R., C.A., S.T. ~ 6% PER ANNUM (DUE CATE TO PAYMENT DATE) S.L.N.E., G.P, M.I - 6% PER ANNUM DU~. CATE TO PAYMENT DATE) For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue w[fi calculate daily interest on afl tax deficiencies us[nD an annual [nterast rate that will vary from calendar year. interest is calculated on a daily basis at the following 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(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)