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Home My WebLink About08-5923REVK-159(07-08) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURt3 PA 17128-0948 ~ y i S/G MGTVA LLC 67 DREXEL PL NEW CUMBERLND COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN p~- 5ya3 ~~~~~ I.~rrn COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 20-4439976/000 Notice Date: August 20, 2008 Notice Number: 988-635-108-081-5 PA 17070-2205 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 courrty. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 83743935 Ot-01-07 03-31-07 1 0.00 501.94 SALES 83743935 04-01-07 06-30-07 1 0.00 464.89 TOTAL: 0.00 966.83 FILING FEE(S): 19.00 C> rv ~ a O ~ ~~,;; Z~ ~ ~~ ~ `=-~ 9 M ~ / ~~ N ~7 ~ '~ .' t ..ems GJ taz ~ INTEREST COMPUTATION DATE: 0&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. i~~ August 20, 2005 ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS MGTVA LLC NOTICE OF TAX LIEN filed this day of at m. LIENS 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 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). GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement {assessment) and aze liens upon the franchises and property, both real and personal, witii 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 fling of revival until paid. Inheritance Taz Liens are liens on real estate which continue until tax is paid. Persona Income TaY. Ewer W#tina TaY. j Trgtn,~r TaY Sates and Use TaY Linu~ F~~s TaY Fc~ Use TaY AAotor t'_s~e~ Rc~rt-TaY i Motorbus Tax liens are liens upon the franc rises as well as real and personal property of taxpayers, but only after they have been en#ered and docketed. of record by the Prothonotary of the county where such property is stunted and shall not attach to stock of goods, wazes, or merchandise regularly Laved in the ordinazy course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Reai 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 NOTICE AND PRIORITY OF;NOTICE GENERAL 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 Commotrwesffh shall have priority to, and be paid in full, before any other obfigatipn, judgement, claim, lien, or estate is satisfied from a subsequent judiaal sale or fiabNiry with which. the property may be charged. EXCEPTION: The Commonwealth 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. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of fury lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together wifft aN interest and costs in respect thereof; or !2) the liabilltty has bec~rn~e IegaNy unertforceabie. EXCEPTION: Interest on Corporation Taxes is co led after a Tien is paid. The "Total" column (Column 7) for each type of tax fisted on this Notice of Lien. comprises the balance of Tax Due (Column l) plus assessed additions and/or penalties, and assessed and accrued' interest up to the interest oomputatian date on the face of tttis notice. If payment or settlement of account is made after the interest computation date, the payment must include the lien filing costs and acx:rued 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 GATE) 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.LT., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. 8 U. - 3!4 OF 1 % PER MONTH OR FRACT~N R.T.T. - 6% PER ANNUM INH S 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 caloulata daily interest on aA tax defiaeneies using an annual interest rate that will vary from cafetldaryear. Interest is calculated on a daily basis at ti1e fallowing rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12131/82 20% .000648 1/1/83 THRU 12/31/83 16% ,~0{3g 1/1/84 THRU 12/31/84 11 % ,000301 1/1/85 THRU 12!31/85 13% .000366 1/1/86 THRU 12/31/86 10% .000274 1/1/87 THRU 12!31/67 9% .000247 1!1/88 THRU 12/31/91 11% .000301 1/1192 THRU 12/31/92 9% .000247 1/1/93 THRU 12!31!94 7 % .00111&2 1!1195 THRU 12Pa1/98 9% .000247 111!99 THRU 12!31/&9 7% .000192 1!1/00 THRU 1?/31,b0 8% .000218 111/01 THRU 12(3.1/01 9% .000247 1!1/02 THRU 12/31/02 6% ,000}64 1!1/03 THRU 12131/03 5% .000137 1/1/04 THRU 12131/04 4% .000110 1/1/05 THRU 12P31/05 5% ,000137 1!1/08 TF~J 12131&16 7% ,000192 1/1/Oi THRU 12P3tR17 8% 000219 1H/08 THRU 12t31be 7% ,000192 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate urtili the deiirxluent ba~lc:a is: paid off. ---Taxes thatbaoome de~quenton or after January f,. ttl'B"2 are strtlject to a variable interest that changes each calendar year. ---Interest is oatculated as#allovrs: IN7'ERI~'1`= {BALAiItICE OIF TAX UlrYR X AWM$FR fJF DAYS DELfI~NQUENT) X (DAY tNTB:p~D1'~tj