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Home My WebLink About10-7494BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0946 BRETON LLC 6416 CARLISLE PIKE STE 1100 MECHANICSBURG PA 17050-2886 Pennsylvania ~ DEPARTMENT OF REVENUE REVK-159 (12-09) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN l(/ - ,7~C~~~ ~l V/ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 26-3588523/000 Notice Date :....................................October 20, 2010 Notice Number :...............................871-219-210-101-5 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 TAX TY PE ACCOUNT ID TAX 4 TAX 5 6 PERIOD PERIOD TAX TOTAL SA LES 84637374 BE IN 03 01 1 END - - 0 03-31-10 873 92 1 14 SALES 84637374 04-01-10 04-30-10 . 883.46 , 4.38 1 065 61 , . TOTAL: 1,757.38 2 209 99 FILING FEE(S): , . 19 00 SATISFACTION FEE(S): . 8 SETTLEMENT TOTAL: .50 2 ,237.49 ~'~ ~__ ~- --,s _...4 ~.~. ~.~. ~ ~., INTEREST CALCULATION DATE: 01-13-11 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. i~~%lV October 20, 2010 S C ARY OF REVENUE (OR UTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COAINIAONWEALTH OF PENNSYLVANIA VS BRETON LLC 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 Dec. 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 Dec. 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq. Liens for 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 TAXES PENALTIES AND INTEREST GENERAL INFORMATION: Corporation tax liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and properly, both real and personal, wish no further notice. The filing of a Notice of Lien ~nnth 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, empbyer withholding tax, realty transfer tax, sales and use tax, Iicluid fuels tax, fuel use tax, motor carriers road tax and motorbus tax liens are. liens upon the franchises as well as real .and persar-al 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. Such liens shall not attach to stock of goods, wares or merchandise regu~ ftoused1e date oenntry course of business of the taxpayer. The lien has prix rY of record. PLACE OF THE FILING NOTICE FORMA 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 properly subject to lien is situated. suTANy1ATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automaticaly revived. and-:does not require refiling of the notice by the commonwealth. Any Notice of Lien filed by the commonwealth shall have priority to, and be paid to full, before any other obligation, judgement, claim, lien or estate is satisfied from a subsequent judicial sale or IiabiNty 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 lien imposed with respect to any tax if: (1) the liabikty r with ~~ rest fend costs ini enspect payment of the amount assessed togethe thereof; or (2) the liability ha8 become legally unenforceable. EXCEPTION: Interest on corporation taxes is cakxllated after a lien is paid. GTTL ~wT OF ACCOUNT The "Total" celumn (Column 6} for each type of tax listed on this Notice of Lien includes the balance of tax due (Column 5) plus assessed additions and/or penalties and assessed ar-d accrued interest up to the interest ca~ulation date on the face of this notice. If payment or settlement of account is made after the interest ca~ulation date, the payment must include the. lien filing costs and accrued 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 folbwing 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 DUf DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH ~R FRACTION (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 !t< EST. - 6% PER ANNUM L.F.T., F.U.T. - 1 % PER MONTH OR FRACTION M.C.R.T. _ jgo~PpER~ANNUM R FRACTION O.F.T. 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 folbwing rates: DELINQUENT DATE INTER~~ RATE DAILY INTER FACTOR 1 /1/82 THRU 12/31 /82 16,E .000438 1/1/83 THRU 12/31/83 11 % .000301 1 /1/84 THRU 12131 I84 13% .000356 1 /1/85 THRU 12/31 /85 1 ~ .000274 1 /1/86 THRU 12!31 /86 9°~ .000247 1/1/87 THRU 12131/87 11 % .000301 1/1/91 THRU 12/31/91 .000247 1/1/92 THRU 12/31/92 9% ,000192 1/1/94 THRU 1?ldt/94 7% .000247 1/1/95 THRU 12!31198 ~ 111/99 THRU 12/31/89 ~ 1/1/00 THRU 12/31/00 ~ .000247 1/1101 THRU 12/31/01 9°~ 111 /02 THRU 12131 /02 6 % .000164 1 /1/03 THRU 12f31 /03 5% .000137 1/1!04 THflU 12/31/04 4% .000110 111105 THRU 12131/05 5% .000137 1/1106 THRU 12/31/06 7% .000192 1 /1/07 THRU 12131!07 8°h .000219 1!1108 THRU 12!31108 7% .000192 1/1/09 THRU 12/31/09 5% .000137 1/1110 THRU 12131/10 4% .000110 ---Taxes that become delinquent on or before Dec. 31, 1981, are subject to a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or afMr Jan. 1, 1982, are subject to a variable interest rate that changes each caterxiar year. ---Interest is caculated as follows: INTEREST = (BALANCE OF TAX UNPAID X (INUIR OF DAYS DELIN~NT) X (DAILY I Fi1C'TtyR)