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Home My WebLink About10-5437BUREAU OF COMPLIANCE ?b-5y3'T n Pennsylvania BO PO X 280948 Vlvl DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 REVIK-159 (12-09) REVOOOK9 DOCEXEC CERTIFIED COPY OF LI?N +14.00 pp pLFF eF 910164 COURT OF COMMON P EAS OF ?'? °!'7?7 CUMBERLAND COUNTY, ITS CLEAN AGAIN PENNSYLVANIA 405 HIGH ST EIN :............................................... 25-1843073/000 Notice Date: ...................................... July 20, 2010 E N O L A PA 17025-3104 Notice Number: .......................... .... 647-569-410-071-5 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvanian there is herewith transmitted a certified copy of a lien to be entered of reeord in your county. 1 TAX TYPE 2 UNT ID 3 TAX 4 TAX 5 6 PERIOD PERIOD TAX TOTAL SALES j 8925 IN 12-01-09 END 12-31-09 SALES 8925 09-01-08 09-30-08 67.15' ' 95.31 SALES 8925 01-01-09 01-31-09 0.00 81.31 SALES 8925 11-01-09 11-30-09 45.24 56.75 35.10 46.08 TOTAL: 147.49 ! 279.45 FILING FEE (S): SATISFACTION FEE(S): 19.00 SETTLEMENT TOTAL: 8 50 306.95 o ?- c . _, _ c D 0 INTEREST CALCULATION DATE: 10-13-10 The undersigned, the Secretary of Revenue or 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. T#bFWAFIY OF REVENUE July 00, 2010 (OR AUTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE S COMMONWEALTH OF PENNSYLVANIA VS ITS CLEW AGAIN NOTICE OF TAX LIEN filed this day of at m• LIENS FOR TA ES Liens for corporation taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens Section 345 of the Tax employer of 971, 7 P.S. withholding Setax arise ction 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 Dec. 13, 1982, P.L. 1086, No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 at. seq. For decendants with data of death prior to Dec. 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 -101 at. seq. Liens for state and local sales, use and hotel occupancy tax and public transportation assi$UWM 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). 1 Icwa FnA TAXES. PENe1 TIFF AND ?NT 819T GENERAL INFORMATION: Corporation 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 continue until tax is paid. Personal income tax, employer withholding tax, realty transfer tax, sales and use tax, liquid fuels tax, fuel use tax, motor carriers road tax and moUxtA4 tax liens are BeruS n the franchises as well as real and personal properly of taxpayers, but only after they have been entered and docketed h liens no Prothonotary of the county where such property 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 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 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. A TOMATIC 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 refiring of the notice by the commonwealth. Any Notice of Lien filed by the commonwealth shah m priority to, and be paid in full, before any other obligat ion, judgerhent 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 mortgages or liens properly recorded at the time that the tax lien is filed. Act of Dec. 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 hen 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; Interest on or (2) the liability n es as become eg tea unenforceable. Ran is pdEXCEPTION: SETTLEMENT OF ACCOt?NT The "Total" column (Column 6) for each type of tax listed on this Notice of Lien includes the balance of tax due (Column 5) plus assessed additions armor penalties and assessed and accrued interest up to the interest calculation date on the face of this notice. If payment or settlement of account is made after the interest calculation date, the payment must include the lien filing costs and arued interest from the interest calculation date to and through the payment date. For any delinquent taxes due on or before Dec. 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) TO P ENT ATE B.L., N.E., G.P., M.I. _ I% PER MONTH ODR FRACTION (DUE DA EOTO PAYMENT DATE) P.U.R.. - 3/4 OF 1% PER MONTH OR FRACTION P.I.T., E.M.T. -3/4 OF 1% PER MONTH OR FRACTION S. U. - 6% PER ANNUM R.T. T. -69/6 PER ANNUM INH 8 EST. - 1% PER MONTH OR FRACTION L.F.T., F.U.T. 1% PER MONTH OR FRACTION O.F.T. MT. 18% PER ANNUM For all taxes originally due and payable on and after Jan. 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 INTENT FACTOR 1/1182 THRU 12131/82 20% ,000548 111/83 THRU 12131/83 169/6 000301 1 /1 /84 THRU 12131/84 11% . .000356 1 /1 /85 THRU 12/31/85 13% . 1 /1 /86 THRU 12/31/86 10% .000274 1/1/87 THRU 12/31/87 9% 000247 1/1/91 THRU 12/31/91 11% 000301 1/1/92 THRU 12/31192 9% .000247 ill /94 THRU 12J31/94 7% .000192 9% .000247 111195 THRU 12131198 9 7% 1 .000219 111/99 THRU 12131/99 8% I/, /DO THRU 12J31/00 9% .000247 1/1/01 THRU 12/31/01 6% .000164 1 /1 /02 THRU 12/31/02 5% ,000137 1 /1 /03 THRU 12/31/03 4% .000110 1/1/04 THRU 12131/04 5% .000137 1/1/05 THRU 12/31/06 7 1THRU 12131/08 8% .01019 1 11W/1/07 THRU 12131/07 1/V08 THRU 1281106 7% 5% .000192 137 1n/09THRU 12/31109 4% .000110 111 110 THRU 1281110 ---Taxes that become delinquent on or before Dec. 31, 1981, are subject to a constant interest rate until the delinquent balance it off. ---Taxes that become dellrrgluent on or after Jan. 1, 11, are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: OF DAYS INTEREST = (BALANCE OF TAX UNF X ( DELIN? X (DAILY ) BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. ITS CLEAN AGAIN 405 HIGH ST ENOLA PA 17025-3104 pennsyLvania DEPARTMENT OF REVENUE REVK-300 (04-10) REVOOK10 DOCEXEC AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER:........... 10-5437CT DATE FILED: ...................... August 20, 2010 E I N :..................................... 25-1843073/000 NOTICE NUMBER: ............. 925-027-910-103-0 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 30 day of October, 2010. 61AWj44W4 C. Daniel Hassell Secretary of Revenue Mary Hubler Director, Bureau of Compliance C > q .. ?' .gym fg, Di?;7 S LL Q OZ J a ai Z a LL Z O=) ?0 ?U OZ Ua W fr = W F--:'m Z2 -D U 0 T 0 N cc w H Z a Z- > w J ? }Z W za Z w w ? LL ti 0 OF- 2Z J W a? W F-- S'a Z a- ?cl 0 U z a ¢ z a W J U N a N 0 F- Q