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Home My WebLink About08-7537REVK-159(12-08) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 og - 7sa7 ~ ~ tug ~ tq.od ~ ~c~. COMMONWEALTH OF PENNSYLVANIA DEPARTIWIENT OF REVENUE F~'~'1 C t~ ~sst8 ~~'~' X18 ~G~ YOUR FLORAL CONNECTION INC 175 E LOUTHER ST CARLISLE PA 17013-3054 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1626628/000 Notice Date: December 28, 2008 Notice Number: 200-558-308-122-3 ,~ it~ , ~~~, To the Prothonotary of said court: Pursuant to the laws of the Commonweath 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 I~ERIOD NUMBER DUE DUE BEGIN ~ END EMPL 17818691 01-01-08 3-31-08 1 872.69 1,501.28 SALES 21520776 12-01-06 ~ 2-31-06 1 182.63 352.89 SALES 21520776 01-01-08 Q1-31-08 1 252.50 331.63 SALES 21520776 05-01-08 5-31-08 1 551.50 677.51 SALES 21520776 06-01-08 ~ 6-30-08 1 374.77 495.65 SALES 21520776 07-01-08 ~17-31-08 1 233.56 284.19 TOTAL: 2,467.65 3,643.15 FILING FEE(S): 19.00 ~_ Q ~~ -;-~ rn t~ - ; ; -r .._. ~ k -' _- ~ ''[~ i ...z. "%L~J - _ ;-n i °~ c.r't .£7 G: °`" i INTEREST COMPUTATION DATE: 03-23-09 The undersigned, the Secretary of Revenue (or an authorized ~~elegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAk~, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amounq' 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~~ December 28, 2008 ARY OF REVENUE i DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS YOUR FLORAL CONNECTION INC NOTICE OF TAX LIEN filed this day of ' °1 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 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 ef. 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 TAYF. pENALTIE AND INTFRF` GENERAL INFORMATION: Corr ration Ta_ Y_ i fence 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 T x i ie a are liens on real estate which continue until tax is paid. Persona Income Tax Emdover Witlttro~ai~ T^: Re~~. -r er i aY ~+..i a and Use TaY. --~' .. rans+ a Liquid Fu. a1s T~Y~ Fuel Use Tax IL!~.... ^ m~-a ~ ~ Mamas Tax liens are Dens upon the franchises as well as real and a property of tax 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 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 wnTirF Fruau 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 pl'operry subject to the lien is sttuated 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. AROMATIC REVIVA n~ unT~re w ••• ••Rh^,Ri i iE ur ry~ T j - rENERAL R ti„~ According to the Fiscal Code, the Notice of lien is automatically revived and does not require refiling of the Notice by the Commonwealth. An)r 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 subsequent judicial sale or liability with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortga es 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. RELEASE OF I N Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of anyf'ren.impos®d with respect to any tax if: (1) the liability is satisfied, satlsfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. FXCEPTtON- Interest on Corporation Taxes is computed after. a lien is paid SETTLEMENT OF A OIJNT 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 ancUor 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 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 PAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTKNJ (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. - 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 alt tax deficiencies using an annual interest rate that will vary ftom calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1 /1/82 THRU 12/31 /82 20 % ,~~ 1/1/83 THRU 12/31/83 16 % 1!1/84 THRU 12/31!84 11 % •000438 1/1/85 THRU 12/31/85 13 % '000301 111/86 THRU 12/31/86 10% '~~ 1/1/87 THRU 12/31/87 y% .000274 1/1/88 THRU 12/31/91 11 % .000247 1/1/92 THRU 12/31/82 y"~ •000301 1!1/93 THRU 12/31/94 7% •000247 1/1/95 THRU 12/31/98 y% .000192 1/1/99 THRU 12/31/99 7 % •000247 1/1!00 THRU 12/31/00 8% •000192 1/1/01 THRU 12P31/01 9,~ •000219 1/1/02 THRU 1?J31~2 6 % •000247 1 /1/03 THRU 12/31/03 5 ~ •000164 1/1/04 THRU 12/31/04 4% •000137 1/1/05 THRU 12!31!05 5% •000110 1/1/06 THRU 12!31/06 7% •000137 1ltro7 THRU 1 y31 ro7 8% .000192 1/1!08 THRU 12/91/08 7% •000219 1/1/09 THRU 12131/09 5% •000192 .000137 ---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 berme delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as foNows: INTERE>3'1' = (BALANCE OF TAX tJNPAW NUMBI~ii OF DAYS DELINQUENT) X {DAILY INNFER~ST ~~~