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Home My WebLink About08-6624REVK-159 (07-08) REVao0K9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 HAARISBURG PA 17128-0948 ~~ ~~/,/ ~ /9• ~ CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF 2/4 q~~ CUMBERLAND COUNTY, PENNSYLVANIA AMERICAN HEROES I N C EIN: 20-3345727/000 8 72 HARRISBURG PIKE Notice Date: October 29, 2008 Notice Number: 744-792-708-102-4 CARLISLE PA 17013-1591 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 83563615 12-01-07 12-31-07 1 0.00 380.30 SALES 83563615 03-01-08 03-31-08 1 0.00 228.86 SALES 83563615 04-01-08 04-30-08 1 58.51 232.58 TOTAL: 58.51 841.74 FILING FEE(S): 19.00 C'? ^' ~--- _ ~' ~, K `"- m ; _.. ~ ~ ~ ~ ; . _ ~ ~~.. m - o -~~ " _~~._~ ~~; >+J `-- La`J y`t7 ..~. - `, INTEREST COMPUTATION DATE: 1 i-08-0$ 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'~2/ October 29, 2008 ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS AMERICAN HEROES INC 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: Comoration 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, with 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. Inheritance Tax Liens are liens on real estate which c:oMinue until tax is paid. Personal In~me TaY. Em Iq_oyer Withhokii.^,q Tax. Realty Trarsfer ~, °le and Use TaY. Liquid Freels Tax. Fuel Use TaY. Motor .wrri.~r~ R~x+d TaY and Motorbus Tax liens are liens upon the franchises as well as real and pen3onal 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 curse of business of the taxpayer. The lien has priority Nom 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 Real Property, in the office of the Prothonotary of the county in which the property subject to the lien is stuated 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 refifing of the Notices by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall' have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subse uent judicial sale or IiabiHtV witf~ which the property may be charged. EXCEP~LQ~; 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. 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 lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all irlter~t and costs in respect thereof; or (2) the liabil~ has become legaNy unenforceable. EXCEPTION: Interest on Corporation axes is computed after alien is paid. 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 addftlons and/or penalties, and assessed and accrued interest up to the interest corrl~utation 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 and accrued interest from the interest computation date to and through the paymentdate. 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.I., 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 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. fl 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, 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 1/1/62 THRU 12/31/82 20% .00054$ 111183 THRU 12/31/83 16% .000438 111/84 THRU 12/3184 11 % .000301 1/1/85 THRU 1281/85 13% .000356 1/1/86 THRU 12/3186 10% .00027d 1/1/87 THRU 1281/87 9% .000247 1/1/86 THRU 12/3181 11% .000301 1/1!92 THRU 12/3182 9% .000247 1/183 THRU 1281!94 7% .000192 1/1!95 THRU 128188 9% .000247 1/1/99 THRU 12!31/99 7% .000192 1/1100 THRU 12/31ro0 e% .000278 1/1/01 THRU 1?tdt/01 9% .00027 1/1/02 THRU 1281ro2 6% .000164 1/1/03 THRU 1281/03 5% .000137 u1ro4 THRU 12v~t/oa a% .aoo1 to 1/1/05 THRU 12~31ro5 5% .000137 1/1ro6 THRU 1291ro6 7% .000492 1/tro7 THRU 1281/07 8% .000219 1/1108 THRU 1281108 7% .000192 ---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: FNTEREBT = (BALANCE Qf TAX UNPAtD) XX((fritJMB6iR OF QAYS DELMKiUENT) X ([lAB.Y INTEREST FACTOR) REVK-300(01-09)REVOOKIO BUREAU OF COMPLIANCE 1'E,':."> : PO BOX 280948 -. " HARRISBURG,PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA AUTHORITY TO SATISFY DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, AMERICAN HEROES INC PENNSYLVANIA 872 HARRISBURG PIKE CARLISLE PA 17013-1591 DOCKET NUMBER: 08-6624 DATE FILED: November 10, 2008 EIN: 20-3345727/000 NOTICE NUMBER: 995-565-109-012-8 To the Prothonotary of CUMBERLAND County: 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 hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania,this 28 day of January, 2009. Stephen H. Stetler Acting Secretary of Revenue -q - ma, o Mary Hubler IN) Director, Bureau of Compliance $/0. 000 a d6 (C745 ct-299/94 • W Z Q OJ < W Jcj > Z 0 >' U. d Z CO W Z Ow oo Zw w Q CV d co W 0 O O 2 LLO w V 1- 0H > _ OO 1- Jw Q E 0 0 0 � Q Z Q w 2 O � za 2 m 0 ww 20 ¢ a 1- g 0 ZU