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Home My WebLink About04-0504REVK-159 (12-01) REV000K9 RED BARON OF ANERZCA ZNC 1057 COLUNBUS AVE LENOYNE PA 17045-1715 COMMONWEALTH OF PENNSYLVANIA DEPA~TM-~._;~T OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2086199/000 Notice Date: January 18, 2004 Notice Number: 691-687-804-011-3 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 '-EMPL 13234828 07-01-97 09-30-97 EMPL 13234828 0%01-98 03-31-98 EMPL 13234828 04-01-98 06-30-98 SALES 21129242 07-01-99 07-31-99 SALES 21129242 09-01-00 09-30-00 SALES 21129242 10-01-00 10-31-00 SALES 21129242 f 1-01-00 11-30-00 SALES 21129242 02-01-01 02-28-01 SALES 21129242 03-01-01 03-31-01 SALES 21129242 04-01-01 04-30-01 SALES 21129242 05-01-01 05-31-01 SALES 21129242 06-01-01 06-30-01 SALES 21129242 07-01-01 07-31-01 SALES 21129242 08-01-01 09-31-01 SALES 21129242 09-01-01 09-30-01 SALES 21129242 10-01-01 10-3t-01 SALES 21129242 11-01-01 11-30-01 SALES 21129242 12-01-01 12-31-01 SALES 21129242 0t-01-02 01-31-02 SALES 21129242 02-01-02 02-28-02 SALES 21129242 03-01-02 03-31-02 SALES 21129242 04-01-02 04-30-02 INTEREST COMPUTATION DATE: 01-28-04 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 0.00 21.77 0.00 42.98 0.00 25.01 0.00 10.61 0.00 42.21 0,00 84.27 0,00 33.13 0.00 132.34 861.52 1,383.58 691.93 1,105.93 881.76 1,402.81 810.73 1,283.79 669.15 1,054.49 661.52 1,037.39 684.92 1,068.68 585.81 909.81 585.76 905.44 505.12 777.59 940.60 1,443.43 726.93 1,112.23 867.68 1,322,86 678.26 1,030.96 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 (OR AUTHORIZE~,,~LEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE January18,2004 DATE COMMONWEALTH OF PENNSYLVANIA VS RED BARON OF AMERICA [NC NOTICE OF TAX LIEN tiled 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 W{thholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax ar[se under Section 1112-C of the Tax Reform Code of 1971,72 P.S. Sect[on 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 death prior to December 13, 1982, liens arise ander the Inheritance and Estate Tax ACt of 1961,72 P.S. Section 2485 - 101 et. seq.). Liens for State, or State and Local Salas, Use and Hotel Occapancy 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. 981 LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of se~ement (assessme~} and are tiens upon the franchises and property, both real and personal, with no further notice. The tiling o1 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. tilheritance Tax Liens are ~iens on real estate which continue un[ii tax is paid. Personal Income Tax. Employer Withhotdino Tax. Realty Transfer Tax. Sales and Use Tax. Liquid Fuels Tax. Fuel Use Tax. Mo[a[ Carriers Road Tax ai~d Motorbus Tax liens are liens upon the franchises as well as real and personal properly of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is ~[tuated 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 shaft be filed: (a) ~n the case of Rea~ Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and lb) in the case of Persona[ 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 Fisce,[ Code, the Notice of Lien is automatically revived and does not require reffiing of the Notice by the Commonwealth. Any Notice of Lien fi~ed by the Commonwealth shall have priority to, and be paid in fut,, before any other obligation, judgement, claim, lien, or estate is sa[is[led from a subseqaent 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 property recorded at the time that the tax lien is tiled. ~=~ 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 certiticate 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 with all interest and casts in respect thereof; or (2) the liability has become legally unenforceaple. EXCEPTION: tnterest on Corporation Taxes is computed after a lien is paid. ~TTLEMENT 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 settiemeot of acceunt is made after the interest computation date, the payment must include the ~ien 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.. E.F.C.L.. CN.I. * 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.L.a.n, C.A.. $.T - 6% PER ANNUM (DUE CATE TO PAYMENT DATE) S.L.. N.E.. G.P.. M.I. - 6% PER ANNUM {DUS DATE TO PAYMENT CATE} P.U.R.. - 1"/* PER MONTH OR FRACTION (CUE DATE TO pAYMENT DATE) PIT., E.M.T - 314 OF 1% PEa MONTH OR FRACTION S. & U. - 3i4 OF 1% PER MONTFI OR FRACTION For ali taxes that are originally due and payable on and after January 1,1982, the PA Department of Revenue will calculate daily interest on ail tax detic[encies using an annual interest rate that will vary from calendar year. interest is catculatad 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 calcu[atad as follows: INTEREST = (SALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DALLY INTEREST FACTOR) 1 TAX TYPE SALES SALES SALES SALES SALES SALES SALES SALES SALES SALES SALES SALES SALES SALES 2 ACCOUNT ID 21129242 21129242 21129242 21129242 21129242 21129242 21129242 21129242 21129242 21 t 29242 21 t 29242 21129242 21129242 21129242 3 TAX PERIOD BEGIN 05-01-02 06-01-02 07-01-02 08-01-02 09-01-02 10-01-02 11-01-02 12-01-02 01-01-03 02-01-03 03-01-03 04-01-03 05-01-03 06-01-03 TAX PERIOD END 05-31-02 06-30~02 07-31-02 08-31-02 09-30-02 10-31-02 11-30-02 12-31-02 01-31-03 02-28-03 03-31-03 04-30-03 05-31-03 06-30-03 5 EVENT NUMBER TOTAL: FILING FEE(S): 6 TAX DUE 778.86 812.79 882.40 871.79 765.24 865.30 758.34 639.48 821.04 557.24 832.36 986,61 758,32 0.00 20,481.46 7 TOTAL DUE 1,179.91 1,227.08 1,327.92 1,307.57 1,143.83 1,289.15 1,126.08 946.59 1,211.95 620,40 1,t80,18 1,345.64 993.14 57.17 31,388.12 14.00