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Home My WebLink About08-3806PEVK-15a (~2-07) PEVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 1'7128.0948 ~ 3 ~L 4 7 ROADCAP, TEX A 4 CASSATT ST ENOLA PA 17025-2049 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 202-46-72841000 Notice Date: May 26, 2008 Notice Number: 809-345-008-052-1 ,~ tt 1!i, 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 80276428 09-01-04 09-30-04 1 0.00 128.34 SALES 80276428 10-01-04 10-31-04 1 0.00 137.90 SALES 80276428 11-01-04 11-30-04 1 18.56 163.35 SALES 80276428 12-01-04 12-31-04 1 214.98 356.36 SALES 80276428 01-01-05 01-31-05 1 224.58 371.25 SALES 80276428 02-01-05 02-28-05 1 219.30 361.69 SALES 80276428 03-01-05 03-31-05 1 230.22 378.74 SALES 80276428 04-01-OS O4-30-05 1 234.96 385.61 SALES 80276428 05-01-05 OS-31-05 1 233.70 382.53 SALES 80276428 06-01-05 06-30-05 1 244.98 400.01 TOTAL: 1,621.30 3,065.78 FILING FEE(S): 19.00 i_~ ~~ ~ dom.,. ~~:: !'"11 c. tV ~~ 't" C r"rt . INTEREST COMPUTATION DATE: 06-05-08 ~ t~ sv ~ ` c~ -~ The undersigned, the Secretary of Revenue (or an authorized delegate) of the CommonweaRh of Pennsylvania, certifies this to be a true and cor rect copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and wh ich 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 VS ROADCAP, TEX A NOTICE OF TAX LIEN filed this ~ FNS 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 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 azise 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 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). 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, W~-n ^^ fi~rrher 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. Inheritances TaX Liens are liens on real estate which continue until tax is paid. Porcpn 1 Income Tak Emaoyer 1,•~ithholdiny T~Re,~jr,Y, Trar~er TBX. Sates a^^ t)se Tax Liq~d Fuels TaY Fuel Use Tax I~Antor Garnets Road Tax amt Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but only after they have been eritered 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 priority from the date of entry of record. PLACE OF THE FILINr 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 sublet[ 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. P~JTOMATIC REVIVE' nc NnT~r•F eNO PRIORITY OF NOTICE f FNERAI RULE: 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, judgerr+ent, claim, lien, or estate is satisfied from a subsequent judicial sale or (lability with which the property may be charged. Fxc:FPTION_ The Commonwealth does not maintain priority of tax liens over any existing mortga~es~ or liens whic#1 are properly recorded at the time that the tax lien Is filed. SUF. Alt of December 12, 1994, P.L. 1015, No. 138. aFV GecF 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 with afi interest arK! ~ rn respect thereof; or (2) the liabil'~1y has become legally unenforteabte• E?S~F~~' Interest on Corporation Taxes is computed after a lien is paid. SETT! F~FNT 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 messed ~dltions and/or penalties, and assessed and accrued interest up to the interest utalion 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 mendate~ interest from the interest computation date to and through the pay 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.L, G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. - B% PER ANNUM DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH R FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - y4 OF 1% PER MONTH OR FRACTION S. & U. _ ~ pER ANNUM R.T.T. - 6% PER ANNUM INH $ EST. 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 day of m. For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will ca~ulate daily interest on alt 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 INTEREeACTOR uvaz THRU 12/3uaz 20 % 16% .000438 1/1183 THRU 1y31/83 11% ,000301 1/1!84 THRU 12/31/84 13% ,000356 1!1/85 THRU 12!31185 10 % ,000274 1!1186 THRU 12!31186 9'~ ,000247 1 /1/87 THRU 12131!87 11 % ,000301 1!1188 THRU 12!31191 9"~ ,000247 111/92 THRU 1?J31/92 7% ,000192 1!1/93 THRU 12/31!94 9'~ .000247 1 /1/95 THRU 1?J31/98 7 % ,000192 1 /1199 THRU 12/31199 8 % ,000219 111100 THRU 12/31/00 ~ ,000247 1!1/01 THRU 12!31!01 6 % .000164 1 /1102 THRU 12131!02 5% .000137 1/1103 THRU 12131103 4% ,000110 111!04 THRU 12131/04 5% .000137 1/1/0b THRU 12131!05 7% .000192 1/1/06 THRU 19!31/06 e% .000219 111107 THRU 1y31ro7 7% .000192 lrvoaTHRU 12/31/08 ---Taxes that become delinquent on or before December 31, 1981 will re a constant interest rate untfi the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1,.1982 are subje variable interest that changes each calendar year. ---Interest is calculated as toUkrws: INT DEL~KlfJ~NT) X ~ ~Y INTER>~ ~A~ER G'19F DAYS main ct to