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Home My WebLink About10-7497BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 OCTB ENTERPRISES INC 4718 E TRINDLE RD MECHANICSBURG PA 17050-3615 Pennsylvania ~ DEPARTMENT OF REVENUE REVK-159 (12-09) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN /lJ - ~Gh7 ~~~~ ~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 20-5093115/000 Notice Date :....................................October 20, 2010 Notice Number :...............................871-154-010-101-5 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 4 5 6 TAX TYPE ACCOUNT ID TAX TAX TAX PERIOD PERIOD TOTAL BE IN END EMPL 93215466 04-01-09 06-30-09 0 00 EMPL 93215466 10-01-09 12-31-09 . 169.52 62.52 295 77 SALES 84151557 06-01-09 06-30-09 1,311.75 . 1 959 86 SALES 84151557 07-01-09 07-31-09 726.48 , . 1 082 33 SALES 84151557 08-01-09 OS-31-09 1,066.25 , . 1 583 85 SALES 84151557 09-01-09 09-30-09 663.71 , . 983 27 SALES 84151557 10-01-09 10-31-09 913.76 . 1 349 86 SALES 84151557 11-01-09 11-30-09 1,040.04 , . 1 531 94 SALES 84151557 12-01-09 12-31-09 236.63 , . 347 70 SALES 84151557 01-01-10 01-31-10 588.16 . 832 69 SALES 84151557 02-01-10 02-28-10 183.08 . 249 47 . TOTAL: 6,899.38 10 279 26 FILING FEE(S): , . 19 00 SATISFACTION FEE(S): . 8 50 SETTLEMENT TOTAL: . 10,306.76 ~~ sy ~' ~ ~- t , •~=~~ 1N't~RT CA~.Ct~~ON DATE: 01-13-11 ,,..~ c_- ,~_ ~.- .'" ~ The undersigned, ~ Secretary of Revenue or authorized delegate of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien aga~St 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~~%~i October 20, 2010 S ARY OF REVENUE (OR UTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS OCTB ENTERPRISES 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 fasts 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 oath 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 oceupancy tax and public transportation assistanr~ 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 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 withoLlt 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 careers road tax and motorbus tax liens are t'iens upon the franchises as welt as real ark 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. Such liens 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 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 kmunty m which the properly 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. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fscai Code, the Notice of Lien is automatically 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 in toll, before any other obligation, judgement, claim, lien or estate is satisfied from a subsequent judicial sale or 6aMHty with which the property may be charged. EXCEPTION: The commonwealth does not maintain priority of tax Gens over any existing mortgages or Hens properly recorded at the time that the tax lien is filed. Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF UEN 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 'rf: (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 IegaNy unenforceable. EXCEPTION: Interest on corporation taxes is calculated after a lien is paid. ~TTLEMF.NT OF ACCOUNT 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 and/or penalties and assessed and akx;rued interest up to the irrterest calculation date on the face of this notice. If payment or settlement of akx:ount is made after the interest ca~ulation date, the payment must include the Hen filing costs and accrued interest from the interest cation date to andthrough the payment date. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed aYthe folowing 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 (RUE DATE TO PAYMENT DATE) P.LT., E.M.T. - 3/4 OF 1%, PER MONTH OR FRACTION S. & U. - 3!4 OF 1% PER MONTH OR FRACTION R.T.T. - 8% 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 originally due and payable on and after Jan. 1, 1982, the PA Department of Revenue will ca~ulate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is ca~ulated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEB FACTOR v1rezTHRU 12/3va2 z~ .oooa3s 1 /1/83 THRU 12131 B3 ~ 8% -000301 111!84 THRU 12/31/84 13 % .000358 1/1/85 THRU 12/31!85 /0% ,000274 1/1/86 THRU 12/31/88 9°k .000247 1 /1187 THRU 12131 /87 11 % .000301 1/1/91 THRU 12/31/91 ~ .000247 1 /1/92 THRU 12/31 /92 ~ .000192 1!1194 THRU 12/31194 9°k ,000247 111/95 THRU 17131!98 7°~ 1/1/99THRU 12131/99 8°~ .0002 9 1 /1 /00 THRU 12/31 /00 9°k ,000247 1/1/01 THRU 12/31/Dt 8,6 .000184 1 /1/02 THRU 12131 /02 5 % .000137 1!1!03 THRU 121/03 4% 000110 1 /1/04 THRU 12f31104 000137 1 /1/05 THRU 12/31 /05 ~ .000192 1 /1/08 THRU 12P31 /O6 9 % .000219 1 /1/07 THRU 12/31 /D7 .000192 1/1lOBTHRU 12131!08 ~ .000137 1!1/09 THRU 12/dt/09 4 % .000110 111110 THRU 12131!10 ---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 c~iinquent on or afMr Jan. 1, 1982, are subject to a variable interest rate that changes each calendar Year. ---Interest is calculated as folbws: INTEREST = (BALANCE OF TAX UNP , X (NUMBER OF DAYS DELINQUENT) X (DAILY fACTOR~