The URL can be used to link to this page

Home My WebLink About08-3797REVK-159 (12-07) REVOOOK9 BUREAU OF COMPLIANCE Po Box zaos4e HARRISBURQ PA 17128-0948 CYi 3 F b9'1 VAC INC 435 MARKET ST # A LEMOYNE PA 17043-1634 . 0 g. 3 7 9 7 ~-i,,t i•.. CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 30-0252117!000 Notice Date: May 26, 2008 Notice Number: 810-123-508-052-1 r •~~ To the Prothonotary of said court: Pursuant to the laws of the Commonweath of Pennsylvania, there is herewith transmitted a certified copy of a lien to be ernered 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 84252648 10-01-07 10-31-07 1 455.99 739.11 TOTAL: 455.99 739.11 FILING FEE(S): 19.00 +^ ~•., _ ~ c.~ --~ I , r ~ r , ..,, ~ ~ i `.l z, ' .~-, - i ~ 9 ~ H' r ~ r r- ~ ~~ r ...,I ^C INTEREST COMPUTATION DATE: 06-05-08 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, 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. • . May 26, 2008 S RETARY OF UE DATE (OR AUTHORIZE LEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE COMMONWEALTH OF PENNSYLVANIA VS VAC INC NOTICE OF TAX LIEN filed this day of ' at m. LIENS FORT 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. Seccti~on 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 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 decendarits 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 Cade, (75 PA C.S. 9815). GENERAL INFORMATION: Corporation T x i Ign~ provided under the Fiscal Code arise at the time of settlement (assessment) and aze liens upon the franchises and property, both real and personal, with no ~rther nntlc°• 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 unfit paid. Inheritance T Y i 'ens are liens on real estate which continue until tax is paid. Personal Income Tax. Emolover Withholding Ta:ua~r T Y_ ~~ie~ and Use TAY i inui Fd ue1 T~ Y Frei Use T Y r~~~,r i~~ ..}. ., T Moto_ rbu~s T~ Ness are liens upon the franchises as well as real and Property of taxpayers, but only after they have been entered and Personal record by the Prothonotary of the cou docketed of shall not attach to stock of goods, wares orhmerchand~e agularly used n the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF TH ~u wr'~^TICE F ;~;,,; 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 situated. ANTIC RE IVAL OF NOTI G euin ootnAtTY yr r~u i ~ ~ GENERAL RUI F: 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 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 subseqquent judicial sale or liabfirr'ttyy wikh which the property may be charged. EXCEPTION• The Commonweakh 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. R A OF ~~ 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 hen imposed with respect to any tax if: (1) the liability is satisfied, safisfacfion consisting of payment of the amount assessed together with all interest and costs irr respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION Interest on Corporation axes is computed after a lien is paid. SETTLEMENT OF AC OUNT The "Total" column (Column 7) for each comprises the balance of Tax Due (Columns 6) plusliassessed is Notice of Lien penahies, and assessed and accrued interest up to the irrtere mpu at~~on 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., F.F., C.L., C.N.I. • 6^/, PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 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.A.. - 1% 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. - 3/4 OF 1 % PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/62 20% 1/1!83 THRU 12/31!83 16% •000548 1/1/84 THRU 12/31/84 11 % '~~ 1/1/85 THRU 12/31/85 13% •000301 1/1/86 THRU 12/31/86 10 % .000356 1/1/87 THRU 12/31/87 9 % •000274 1/1/88 THRU 1?J31/91 11 % •000247 1/1/92 THRU 12/31/92 y,~ •000301 1/1/93 THRU 12131/94 7 % •~ ~ 1/1/95 THRU 12/31/98 9% 1/1/99 THRU 12/31/99 7% .000247 111/00 THRU 12/31!00 8% .000192 1!1/01 THRU 12/31Po1 y% 1/1/02 THRU 12/31/02 ~ .000247 1/1/03 THRU 12/31/03 5% •000164 111/04 THRU 12/31!04 4% •000137 1/1Po5 THRU 12/31/05 5% .000110 1/1/06 THRU 121siro6 7% •000137 1/1/07 THRU 12!31!07 8% •000192 1/1!08 THRU 12!31!08 7% •000219 ---Taxes that become deli oool9t a constant interest rate uritil~the detinqueMfot~a~e is ber 31, 1981 will remain ---Taxes that become delinquent on or after January tpa1982~are subject to a variable interest that changes. each calendar year. ---Interest is calculated as h~pows: INTEREST = (BAt.ANGE OF TAX UN AID) MBER OF DAYS DEL~X ('DAN.Y ipTERFA~'~~'