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Home My WebLink About09-0252REVK-159 (12-08) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 C-~c. ~3 B`~r ~ 1~~~, d i 9 L ~'Y COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CHALLENGER GROUP II INC 7032 RED TOP RD HARRISBURG PA 17111-4934 CERTIFIED COPY OF LIEN ~~e . O ~ • O ~ 52 ~.utc.0 / ~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA TEMP: 100028917/000 Notice Date: January 13, 2009 Notice Number: 100-508-509-010-8 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 USE 10058885 06-01-01 06-30-01 1 3,234.00 5,350.17 TOTAL: 3,234.00 5,350.17 FILING FEE(S): 19.00 C r.a w "r,; t ~ c_ ~ €'~"1rC; ~ ~ _'f_ ~ ~~ 6 ~ C ~ ! ~ :~ ^.P :~. 'T9 .fin. ~~ 'r '^~ -a? V .~-~ ~- N i `'~- - CJt ~ . . .... INTEREST COMPUTATION DATE: 04-0&09 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. January 13, 2009 ( ORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE i'~~~ ARY OF REVENUE OR UTH COMMONWEALTH OF PENNSYLVANIA VS CHALLENGER GROUP II 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 decendarlts with date of death prior to December 13,1982, liens arise under the Inheritance and Estate Tax Ad 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 aze liens on real estate which continue until tax is paid. Persona! Income TaY Emnlover Withhokfina Tax. R~~y Tra er T . Saks snd Use TaY Liq yid F ~e1R TaY Fuel Ltse TaY b..'^''^' Ce:w'°fe °^°'' Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal 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, wazes, or merchandise regulariy 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 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 courrty 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 refiGng of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonweakfl shah have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subseqquent judicial sale or liabilittyy~ with which the property may be charged. ~,EPTION: The CommonwealUl does not maintain priority of tax liens over any existing mortgages- or liens whk~lare properly recorded at the time that the tax lien is filed. SFF:~ Act of Dec~tnber 12, 1994, P.L. 1015, No. 138. f7~>l~~F~~~ld<~I I~:l Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may isslae 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 w1t11 atl lnbarest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. The "Total" column (Column 7) for each type of tax listed on this Nptiee of Lien comprises the balance of Tax Due (Column. 6) plus asse~ed a~/ar penaltles, and assessed and accrued interest up to the interest corrtfxltation 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 FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 314 OF 1% PER MONTH OR F TtIN~I S. & U. - 314 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. - 6% PER ANNUM L.F.T„ F.U.T. - i% 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 atl tax deficiencies using an annual interest rate that wNl vary from c~endaz year. Interest is calculated on a daily basis at the folklwing rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1!82 THRU 1281/82 20% .000548 1/1!83 THRU 1?l3183 16% .000438 t/1/84THRU 12!31/84 11% .000301 1/1!85 THRU 12/31l8b 13% .000358 1!1/86 THRU 12/31!86 10% .000274 1/1!87 THRU 12/31/87 9% .000247 1!1/88 THRU 12/31/91 t 1 % .000301 1/1/92 THRU 12/31/92 9% :000247 1/1193 THRU 12!31/94 7% .000192 1!1/95 THRU 12/31!98 9% .000247 1l1/99THRU 12131/99 7% .000192 111!00 THRU 12/31/00 8 % .000219 1!1!01 THRU 1281101 9% .000247 1!1/02 THRU 12131/02 6% •000164 1Nl03 THRU 12!31!03 5% .000137 1 /1/04 THRU 12131/04 4 % .000110 1/1K)6 THRU 12131ro5 5% .000137 1/iPo8 THRU 12131/06 7% .000192 t/1107 THRU 12131!07 8% .00G1Z19 t/1/08 THRU 12131/08 7% .000192 1/1/09 THRU 1281/09 5% .000187 ---Taxes that become delinquent on or before December 31, 1 981 will remain a constant interest rate ur1tU the delinquent belartce is paid off. ---Taxes that become delinquent on or after January 1, 1982 aze subject to a variable interest that changeal each calendar year. ---Interest is t~llculated as follows: INTIr."RES~T = (BALAi~>~ EjF TAX UNPAlD 1ER DELINEdUEN''i7 X (CF~iif.Y'IN1'ERE$tlrllx:l OF DAYS