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Home My WebLink About08-2959REVK-159 (12-07) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 as- a9s9 ~4/Q. UO ~c.(„ C lL~ 3 7YQQ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE l.:luc ~~ER.~'Y'~ l~L~- CLASS 8 SHOPS LLC 7044 HARRISBURG PIKE CARLISLE PA 17013 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 43-2089114/000 Notice Date: Apri126, 2008 Notice Number: 746-927-008-042-1 `) r~". E ~ ~~ ,f; ~, 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 SALES 83576729 07-01-07 07-31-07 1 304.99 487.51 SALES 83576729 09-01-07 09-30-07 1 927.39 1,131.15 SALES 83576729 04-01-07 04-30-07 1 1,152.04 1,486.48 SALES 83576729 05-01-07 05-31-07 1 1,643.23 2,120.26 SALES 83576729 06-01-07 06-30-07 1 1,680.26 2,168.04 SALES 83576729 08-01-07 08-31-07 1 2,338.30 2,985.36 SALES 83576729 10-Ot -07 10-31-07 1 620.52 853.60 TOTAL: 8,666.73 11,232.40 FILING FEE(S): 19.00 >7 ° s o eao ~`I 4, -ta lrz~ rnr;; ~_, .~., ~ ~ DD Ir~ t ,~.- C~, =~- r- ~ ~~ jj Q W INTEREST COMPUTATION DATE: 05-06-08 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, alter 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. ~ April 26, 2008 S RETARY OF UE DATE (OR AUTHORIZE LEGATE) PART 1 - TO 8E RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS CLASS 8 SHOPS LLC NOTICE OF TAX LIEN filed this day of at m. LIENS FORT x 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 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 2811-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 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 FORTY PENALTIES AND INTEREST GENERAL INFORMATION: Corporation T Y I ien~ provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, ~ no further notice The filing of a Notice 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. InheritancA TaY I ianc are liens on real estate which continue until tax is paid. Personal Income T x FmgLoyer ' ' h !ding Tax Realty Tr ngfer T Y cfl ec ;~ use I x I la •1d Fuels Tar Fuel Use Ta_Y ~R^~-- ^ ..id-a ~- - M12IQrflus Tax hens are hens upon the franchises as well as real and property of taxpayers, but only after they have been entered and dod eted of record by the Prothonotary of the county where such property is stuated 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 FILIN NATIPe enn^~ PLACE OF FILING: The notice of lien shall be tiled: (a) In the case of Real ProQerty, 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, uVhether tangible or intangible, in the office of the Prothonotary of the county in :which the property subject to lien is situated. A~Q_Iy1ATIC REVIVAL OF NOTI tr AND PRl~liln°'T" ^ ~~ r yr fYWrl r GENERAL RULE: According to the Fiscaf Code, the Notice of Lien is automatically revived and does not require refiling 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 obNgation, judgement, claim, lien, or estate is satisfied from a subse vent judicial sale or liabfi~'ty with which the property may be charged. X P :The Commonwealth does not maintain priority of tax liens over any existing mortga es or liens which are properly recorded at the time that the tax lien Is filed. 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, satisfaction cornsisting of thereof; o~ (2) the I'ahil~ has become fegalily utne~rdseabte, EXCIEPTI Interest on Corporation axes is computed after a lien is paid. SETTLEMENT OF A r•n1 wT The "Total" column (Column 7) for each type of tax fisted 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.S, G R., C.A., S.T. I - 6% PER ANNUM (DUE DATE TO PAYMENT DATE] B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. - 156 PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3~4 OF 1% PER MONTH OR FRACTION S. & U. - 314 OF 196 PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH 8 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.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 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: DELINpUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20N 1/1183 THRU 12/31/83 16~ .000548 1/1/84 THRU 12/31/84 ~ 1Y •000438 1/1/85 THRU 12/31/85 13% •000301 1/1/86 THRU 12/31/86 ~ oy •000356 1!1/87 THRU 12/31/87 9°a .000274 1/1/88 THRU 12/31/91 11 % •000247 1/1/92 THRU 12/31/92 g,~ .OOD301 1/1193 THRU 12/31/94 7~ .000247 1/7/95 THRU 12/31/98 y,~ •000192 1/1!99 THRU 12!31!99 7°0 •000247 1/1/00 THRU 12811 8% •000192 1/1/01 THRU 12191/01 si 1/1/02 THRU 1281/02 6,~ •000247 1/1/03 THRU 12/31/03 5°e •000164 1/1/04 THRU 1281/04 4°0 •000137 1/1/05 THRU 1281/05 5% .000110 1/1/06 THRU 12!31!06 7y •000137 1/1ro7 THRU 1?81ro7 8°e .000192 1/1/08 THRU 1281/08 7% .000219 .000192 ---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 inrterest that changes each calendar year. ---Interest is calcullated as foAows: INTEDEE3T~-- ~q ~ ~L~Y ~'iERF~y~ACTd~t) ER OF DAYS