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Home My WebLink About09-1879REVK-159(12-OB) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 ~ ~S36z* CELL 0 PAGE 2 N HANOVER ST CARLISLE PA 17013-3013 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2579655/000 Notice Date: March 16, 2009 Notice Number: 105-609-309-031-1 ,~ .~ rE , ,Y, ~~, 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 DUE PERIOD PERIOD NUMBER DUE BEGIN END SALES 21517117 04-01-95 06-30-95 1 0.00 77.97 SALES 21517117 07-Ot-95 09-30-95 1 0.01 50.43 TOTAL: 0.01 128.40 FILING FEE(S): 19.00 c'? ~ ~-~ -7 _ "" -~ t . f z'1 ~l ~ iV --3 -~- ._... ~r-} :, `: .. ~+ tti~..: ...~ INTEREST COMPUTATION DATE: 06-09-09 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. March 16, 2009 ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE COMMONWEALTH OF PENNSYLVANIA VS CELL O PAGE NOTICE OF TAX LIEN filed this day of at m. LIENS FORT Y Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Inoome Tax and Empbyer Wf#thokfing Tax arise under Seccfion 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 of1971, 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 decendarns 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 Maroh 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 TAPES PENALTIES AND INTEREST GENERAL INFORMATION: Corporation T Y I IonQ provided under the Fiscal Code arise at the time of settlemern (assessment) and are liens upon the francFtr~ses and property, both real and personal, with no i~lrther no ire 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. lnheritaru:e Tax Liens are Nees on real estate -wtrich oor>ftinua until tax is paid. Personal Inc°ma Tax Emr+~yer h-1 ~a• „ aad_ Use T~Y~Liqurd Fuet$ ~ "`~' Ta~- ~'-• Tr~srsr i ax u~las Ta<Y~Fue1 L>sa T ~ ..~b ~~d...,...., i;~, fl~us Tax liens are liens upon the franddses as yu~ell as real and personal ~°Per-Y °f taxpayers, but onty after they have been eraered 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 merchar>diae regularly used in the ordinary course of business of the taxpayer. The lien'has of entry of record. Pd°-kY ~n the data PLACE OF THE FILING NOTI F FORIL' 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 m which the property sub act to the lien is situated and (b) in the case of Personal Property, whether hngibole or intangible, in the office of the Prothonotary of the county in which p party subject to lien is situated. AUTOMATIC REVIVAL OF NOTIGE AND PRtoaITY OF NOTICE GENERAL R 11 F• According to the Fiscal Code, the Notice of -Lien is automatically revived and does not require raffling of the Notice by the Commonwealth. AnX Notice of Lien filed by"the Commonwealth shall have priority to, and be paid in fuU, before 'any er oliligatiart, judgemern, claim, lien, or estate is satisfied from a su uue~nt judiaal sale or liabilttttyy with which the property may be charged. j;;~s;tpTION• The Commonweahh does not praoperl record Boat the time that the tax lien s filedga es oAl`irteof 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 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 interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXGEPTION• Interest on Corporation Taxes is computed after a lien is paid. $EIII.EdIENT OF ACCOUNT The "Total" column (Column 7) far each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions andlor perta~ies, and assessed and accrued irntlrest up to the irnerest station date on the face of this notice. If paymern or settlemern of account is made after the interest computation date, the payment must include the lien filing costs and accrued interest from the irnerest 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, G.R., C.A., S.T. I - 6Y PER ANNUM DUE DATE TO PAYMENT DATE] B.L., N.E., G.P., M.I. -696 PER ANNUM ((DUE DATE TO PAYMENT DATE) P.U.R.. - 196 PER MONTH OR FRACTION (DUE PATE TO PAYMENT DATE) P.I.T„ E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. $ U. - 3/4 OF 196 PER MONTH OR FRACTION R.T.T. -696 PER ANNUM INH fl EST. -695 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 Departmern of Revenue will calculate dairy 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 1/1/82 THRU 12!31!62 20"/" 1/1/83 THRU 12/31/83 16 % '0°0~ 1/1/84 THRU 12/31/84 11 y, •000498 1/1/85 THRU 12/31/85 19% •000301 1/1/86 THRU 12/31/86 10y .000356 1/1187 THRU 12/31/87 yy •000274 111/88 THRU 12/31/91 11,y .000247 1/1/92 THRU 12/31/82 y"~ •000301 1/1/99 THRU 12/31/94 7% .000247 1/1/95 THRU 12/31/88 yy •000192 1/1/99 THRU 12/31/99 7Y •000247 1/1/00 THRU 12/31Po0 9% •000192 1/1/01 THRU 12/311 ~y •000219 1/1/02 THRU 12x31/02 ~ •000247 1/1/03 THRU 12/31!03 Sy, .000184 1/1/04 THRU 12!31!04 4% •000137 1/11 THRU .12!91/05 5% .000110 1/1}08 TfiRU 12/31/06 7% .000137 1/1107 THRU 1291JCr/ ~ .000192 1M/08 THRU 1Z~911~ .000219 1~1/OB THRU 1291109 ~ .000192 .000137 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant irnerest rate urrtfi the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1882 are subject to a variable irrterest that changes each calendar year. ---Interest is calcxilated as follows: INTEI4ESIT a (BALAIrI~>& {~ TAX U . ~ iU OF D~-Y3 DELINt?UENTjX(tyAILY A