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HomeMy WebLinkAbout08-5704REVK-159 (07-08) REV000K9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 -At .4 Sr lq,Lw ete. ?I ac?? AMERICAN HEROES INC 872 HARRISBURG PIKE CARLISLE PA 17013-1591 Ito V?- 5,70Y CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 20-3345727/000 Notice Date: September 21, 2008 Notice Number: 681-930-308-091-6 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 EMPL 92621880 07-01-07 09-30-07 1 0.00 90.38 SALES 83563615 07-01-07 07-31-07 1 0.00 201.65 SALES 83563615 10-01-07 10-31-07 1 0.00 281.43 SALES 83563615 11-01-07 11-30-07 1 0.00 211.13 SALES 83563615 01-01-08 01-31-08 1 0.00 96.19 TOTAL: 0.00 880.78 FILING FEE(S): 19.00 C7 cN? O c t.? (-n C7'+ INTEREST COMPUTATION DATE: 10-01-08 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, read, personal, or both, as the case may be. PAfARY OF REVENUE (OR AUTHORIZED DELEGATE) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE PART 1 - TO BE RETAINED BY RECORDING OFFICE September 21, 2008 DATE COMMONWEALTH OF PENNSYLVANIA VS AMERICAN HEROES INC NOTICE OF TAX LIEN filed this day of at m. LIENS FOR T x S 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 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). LIENS FOR TAYES PE ei 1.- erg WT GENERAL INFORMATION: COQ'- ?n TJL?I I. provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, Wltt1 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. Inherit IGI r9Y i iana are liens on read estate which continue until tax is paid. Personal Income Tau Emolover WkhhoMi ^ T R r andand Ica T '`! .Quid Fuels T x Fuel Use Ta>LY rli ";?.? ?..,. Nlals Tax liens are (lens upon the franchises as well as read 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 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 FILING NnT1re E.+e.. PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real office the ota subject to tin t heh en is situated andt(b) in the case of Per al Property, whelthe tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AMT4.MATIC REVIVAL OF NOTICE AND PRIORITY OF NOT! (aENERAL RUB 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, judgementclaim lien, or estate is satisfied from a subsequent judicial sale or liabiir'ty with which the property maybe charged. EXCEPTION* The Commonweafilt does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. SEE- 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 Tien 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 costs in respect thereof; or 12) the liabilitir has become Iee??ly unenforceable. EXCEPTION: Interest on Corporation faxes is computedafer a lien is paid. SETTLEMENT 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 andlor 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 eon 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. 69/6 PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T, s% 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.. 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. 314 OF 1% PER MONTH OR FRACTION S. & U. 3/4 OF 1% PER MONTH OR FRACTION R.T.T. 61/. PER ANNUM INH & EST. 6% PER ANNUM L.F.T., F.U.T. I% 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 12/31182 20% 1/1/83 THRU 12/31/83 16% .000548 1/1/84 THRU 12/31/84 11% .000301 1/1/85 THRU 12/31/65 13% •000301 1/1186 THRU 12/31/86 10^/ .000366 1/1/87 THRU 12/31/87 9% •000274 1/1/88 THRU 12/31/91 11% 000247 1/1/92 THRU 12/31/92 9% .000301 1/1/93 THRU 12/31/94 7% •000247 1/1/95 THRU 12/31/98 9% .000192 1/1/98 THRU 12/31199 7% 000247 1/1/00 THRU 1201100 8% 000192 1/1/01 THRU 12/31/01 91/ oqwe 1/1/02 THRU 12/31/02 6% •000144 1/1/03 THRU 12131/03 5% .000184 1/1/04 THRU 1031/04 4% .000137 1/1/05 THRU 12(31/05 5% 000110 I/110111 THRU 1961A)s 71/. .000137 1/1/07 THRU 12W/07 8% .000192 1/1/08 THRU 12131/08 7% .000219 .oaola2 ---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 a (BALANCE OF TAX UNPAID UMBER OF DAYS DELIN IMNO X (DAILY IN1 Eif1EST )M; REVK-300 (01-09) REVOOK10 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. AMERICAN HEROES INC 872 HARRISBURG PIKE CARLISLE PA 17013-1591 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 08-5704 DATE FILED: September 26, 2008 EIN: 20-3345727/000 NOTICE NUMBER: 644-030-009-021-4 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges the above-captioned Lien/Judgment note should be removed from the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered in the name and stead of the Plaintiff to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so. For doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is Pennsylvania, this 14 day of February, Stephen H. Stetler Acting Secretary of Revenue Mary Hubler Director, Bureau of Compliance hereunto affixed the Seal of the Department of Revenue, Commonwealth of 2009. FILL -OFF#GE OF THE rr" THONOTAR`t 2009 DEC 10 PM 1: 22 UM - uT1` r .3 k ?. a .'l.vAi'4 A OZ d W az Ow 0- 0 0 Z LL D 00 ?U c 0 =) a Oj U W W 2 m ?-- m ZV a? 0 0 N cc w F- Z Q z J ui NZ w wW aU- LL 0 00 H ?w d? W E' Q z a g0 O U z m w ct w m z d U w Q N P N 0 a