HomeMy WebLinkAbout08-5915REVK-159 (07-08) REVOOOK9
BUREAU OF COMPLIANCE
PO BOX 280948
HARflISBURG PA 17128-0948
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
CONSUMER PRODUCT INC
917 KRANZEL DR
CAMP HILL PA 17011-5811
EIN: 23-2261925/000
Notice Date: August 20, 2008
Notice Number: 987-911-808-081-5
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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 21502116 01-01-07 01-31-07 1 2,296.90 3,549.70
SALES 21502116 02-01-07 02-28-07 1 1,117.18 1,719.71
SALES 21502116 03-01-07 03-31-07 1 2,408.35 3,690.84
SALES 21502116 04-01-07 04-30-07 1 1,789.16 2,729.79
SALES 21502116 05-01-07 05-31-07 1 1,027.18 1,560.47
SALES 21502116 06-01-07 06-30-07 1 898.78 1,359.51
SALES 21502116 07-01-07 07-31-07 1 830.87 1,251.13
SALES 21502116 08-01-07 08-31-07 1 770.38 1,154.84
SALES 21502116 09-01-07 09-30-07 1 770.38 1,149.44
SALES 21502116 10-01-07 10-31-07 1 881.99 1,310.32
SALES 21502116 11-01-07 11-30-07 1 376.79 538.46
SALES 21502116 12-01-07 12-31-07 1 1,006.12 1,380.83
TOTAL: 14,174.08 21,395.04
FILING FEE(S): ~ ra 19.00
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INTEREST COMPUTATION DATE: 0&30-08 "~
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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
Commonweath of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
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ARY OF REVENUE
(OR UTNORIZED DELEGATE)
August 20, 2008
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
CONSUMER PRODUCT INC
NOTICE OF TAX LIEN
filed this day of
ai 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
Sector 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 amerrdarl.
Liens for Fuel Use Tax arise underSection 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 decertdanis with date of
deagt prior tp December 13,1982, liens arise under the Inhertance and Estate
Tax Act of 1961,72 P.S. Section 2485 -104 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. 9845).
LIENS FOR TARE p Ne TIES AND INTEREST
GENERAL INFORMATION:
Comoratlon T Y r •ens provided under the Fiscal Code arise at the time of
settlement (assessment) and are liens upon the franchises and property, both
real and personal, wNh no fly. •+~•~..~ 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 ~.a r~Y i sm,~ are liens on neat estate which continue until tax is paid.
Persona Income Tax. Emolover Withi~^~-+j ~, T ~~R~ e ~
and Use Tax. Lrauid F ~rt_ Ta_Y Rem
uals Tax. Fuel ilea T r. 1~!.-, f;an~;are »,n~„ ..~- --~
dui s Tax Ilene are liens upon the frandtises as welt as rest and personal
Property of taxpayers, but only after they have been entered and Jacketed of
record by the Prothonotary of the county where such property is situ~lacl 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 TH Fu INr• wnTirc onn..
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 rn 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 NOTICE e_ ern n~,OR,TY^,r rrv ~.L.-
~ENERAL R~ According to the Fiscal Code, the Notice of Lien. is
automatically revived and does not require refiting of the Notice by the
Commonwealth, Any Notice of Lien filed by the Commonwealth shall have
priariry to, and be paid in fait; before any other ~ jUdgBn9eRt claim,
lien, or estate is satisfied from a subs M judicial sale or liabikty with which
the property may be chazged. EXCEON• The Commonwealth does not
maintain priority of tax liens over any exlstin~ mortga s or liens which are
properly recorded at the time that the tax lien Is filed. ; qct of Deceimber
12, 1994, P.L. 1015, No. 138.
RELEASE OF f N
Subject to such r ulation as the Secretary or his delegate may prescribe, the
Secretary or his d~egate may issue a certificate of release of any lien impaled
with respect to any tax ff: (1j tfte yability is safisfied, satisfaction consisting of
Payment of the amount assessed together w~t'art interest and costs to respect
thereof; or (2) the liabflity has become IegaHy unenforceable. FXGEPTIOIV:
Interest on Corporation axes is computed after a Aen is paid.
SETTLEMENT OF ACr•nr tar
The "Total" column (Column 7) for each type of tax tilted on this Notice of Lien
comprises the balance of Tax Due (Golumn 6) plus assessed-additions and/or
penalties, and assessed and accrued interest up to the interest computation
date on the face of his 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 4ATE TO PAYMENT DATE)
C.I., G.R., C.A., S.T. - 6% PER ANNUM f p~ pATE 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(p~ DATE TO PAYMENT DATE)
P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTON
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, 4982,
the PA Department of Revenue wiA calculate daNy interest on ~I tax
deficiencies u~tg an annual interest rate that wilt vary from calendaryear.
Interest is calculated on a daily basis at the following rates.:
DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
111/82 THRU 12/31/82 20%
1/1/83 THRU 12/31/83 160 •~48
1/1/84 THRU 12!31/84 11 % '~~
1/1/85 THRU 12!31!85 13% ;~ 1
1!1/88 THRU 12/31/86 10%
1/1/87 THRU 12131/87 g,~ •~02~4
1/1/88 THRU 12/31/91 11% •000247
1/1/92 THRU 12/31/92 g,, •000301
1/1/83 THRU 12/31/94 7% .000247
1/1/95 THRU 12/31/98 8% •000192
1/1!99 THRU 12/31/99 7% .000247
1!1/00 THRU 12/31100 891, •000192
1/1/01 THRU 12/31ro1 9% r
1/!/02 THRU 12/31/02 6
1/1/03 THRU 12/31/03 5% •000}64
v1/oa THRU ta/31roa a % .000137
1/1/os THRU 12/31/05 595 .000110
1/1/08 THRU 1213'!106 7% •o00i37
1/1F07 THRU .12/31/07 996 .000192
vtros THRU 12/31/08 7% .000219
.000192
---Taxes that become delinquent on or before December 31, 1981 will remain
a constant interest rate urttll the delinquent balance is paid cif.
---Taxes that become delingtrertt on or after January d , 19!#2 are subject to a
variable intere~ that changes eadt ce4endar year.
---Interest fs Calcxrlated as foNows:
INTEREST = (BA~LI{NCE~LY 1N1'E~~A18ER OF t?AYS
DLLINC?IE