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Home My WebLink About08-5913REVK-159 (07-08) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 CAPITAL CITY 230 CAMP HILL CAMP HILL PA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA JEWELERS I N C EIN: 03-0408672/000 BYP Notice Date: August 20, 2008 Notice Number: 988-064-208-081-5 17011-3734 l ~ r" ~t~ ~ ` ~~, ®~- S ~~3 G'~~~/ T rm 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 DUE TOTAL DUE PERIOD PERIOD NUMBER BEGIN END SALES 82261158 02-01-08 02-29-08 1 1,360.17 1,647.57 TOTAL: 1,360.17 1,647.57 FILING FEE(S): 19.00 C_ ^~ w ~ r~ O Z~- ~ ~i-~ ~ t ~ ~ ,~ ,__ ~; `y::: ~*~ _~.+ :'~ _, i ?'a ., tea. ~~ ~~ ~ W C,,T INTEREST COMPUTATION DATE: 08-30-08 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. August 20, 2008 ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS CAPITAL CITY JEWELERS INC NOTICE OF TAX LIEN filed this day of at m. LIENS FORT xEc 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 $112-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 Motortws Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAYEa pENer TrFa e~ ~~s GENERAL INFORMATION: S~roorati°n T Y I lens provided under the Fiscal Code arise at the time of r~ went (assessment) and are liens upon the franchises and props both personal, with no further ncsrirx~ 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 fiMng of revival until paid. Inheritance Tax Lied are fief on real estate whidi continue until tax is paid. Pefso~n I I~,,,nrm,_,r*,e Tax mr~v9r Wid1t~°kii -----~. '+g Tax ~ slew„ Transre~r - Y 1s~~ 3 Tax L1e~1d Fuels T Y Fw?I Lire T ~ •,• > ne..:~.. ~ ids 7'ax liens are liens u '-'°~fid Taz ar~ri~' property of tax Pon the franchises as well as rear and personal Payers. 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 merchancfise regularly used in the of eenary course of business of the taxpayer. The pen has priorfl)r from the date ntry of record. PLACE OF THE FILING NOTIGF FORM PLACE OF FILING: The notice of lien shall be tiled: (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. AUTOMATIC REVIVAL OF NOTI r: eun nnins~~ GENERAL R n 1=• .~._~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refilmg of the Notice by the Commonwealth. Any Notice of Lien filed by'the Commonweahh shall have priority to, and be paid in full, before any other obligation, judgement, rl~rrl, lien, or estate is satisfied from a sub~uertt judicial sale or liability with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mort s 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. RELEdSE OF LIEN Subject to such re ulation as the Secretary or his delegate may prescribe, the Secretary or his de~gatte mey issue a certificate of release of any Iler1 imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of P8YmeM of the amrwrs assessed together with all interest and coals in reject thereof; or (2) the liability has become leery unenforceable. IJ(CEPTiON: Interest on Corporation Taxes is cornput after a Lien is paid. SETTLEMaNT OF AG Otll~'T The "Total" column (Column 7) for each type of tax listed on this Notice of Lien corrp~rises tine balance of Tax Due (column 6) plus assessed addlaOns and/or penafiies, and assessed and accrued interest up to the interest computation date on the tac® 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.L, 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 PAYMEtJT DATE) P.U.R.. - 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.!, 1982, the PA Department of Revenue will calculate daily ir>tera8t on all tax rtte eat cse~ dated on a dailytbas s at the followa'nvg rates. ~ yr' DE ~N~URU 1~ ~ INTEREST RATE DAILY INTERE3T FACTOR 1/1/83 THRU (2/31/83 20% 000648. 1/1/84 THRU 12/31!84 16 1/1/85 THRU 12/31/86 13% '000301 1/1/86 THRU 12/31/86 10% 1/1/87 THRU 12/31/87 g% •000274 1/1/88 THRU 12!31/91 11 1/1/92 THRU 12/31/92 9% 1!1/93 THRU 12151/94 7% .~ 111/95 THRU 12131/98 g% 1N/99 THRU 12131199 7% .000247 lnroo THRU 1ar31/oo 8% .000192 1/1/01 THRIJ'1pi'81Yn1 9% 1/1/02 THRU 12/31(02 6% X49 1/1/03 THRU 12/31103 5% .000194 1/1/oa THRU 12/31/oa 4 % .000137 1/1/05 THRU 12/91/f~ 5% .000110 1/1/06 THRU 1?/31/OB 7% .000137 1/1107 THRU 12/31AD7 g% .000192 1/1/09 THRU 12(31(08 7% .000219 ---Taxes that become clslirequent on or before Decerr>ber 31, 19811wi11 remain a constant interest rate ur1tN the detlrtquent balance is paid off. ---T~~ mat became deircequent on or after January 1, 1:992 are.subject to a variable interest ti~at changes each calendar year. ---Interest is calculated as follows: INTER@S7~ta/ILA11iCE OF TAX UNP ~(N B~IR O~F DAYS DEL NT) X (l?AILY Ni'PEII~