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Home My WebLink About10-7504BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 BENSON KITTY PRINTERS GENERAL DELIVERY SUMMERDALE PA 17093-9999 Pennsylvania ~ DEPARTMENT Of REVENUE REVK-159 (12-09) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN w - ,7.5~~~/ ~/~/~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EI N :................................................ 23-1572555/000 Notice Date :....................................August 24, 2010 Notice Number :...............................349-547-210-081-9 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 T'~ TOTAL pE OD PE OD BE IN END SALES 22173897 09-01-79 09-30-79 429.06 1,635.20 SALES 22173897 11-01-79 11-30-79 234.13 874.34 SALES 22173897 12-Ot-79 12-31-79 544.77 2,008.10 TOTAL: 1,207.96 4,517.64 FILING FEE(S): 19.00 SATISFACTION FEE(S): 8.50 SETTLEMENT TOTAL: 4,545.14 ~GT - ~~~' ~Q ~i 1 / ~ ~ :_-: - ~.. ~ _ ,- ,.~ . ~; ~ _ ~,_ -,~: - 3 + ~ P,'~. ~, { ~- C..s ~~ t " ~ ".. » ~mL i- ~-7, _ C'J -_ c ~.1 (m.".a f-'S INTEREST CALCULATION DATE: 11-17-10 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. S ARY OF REVENUE (OR UTHORIZED DELEGATE) August 24, 2010 DATE PART 1 -TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS BENSON KITTY PRINTERS NOTICE OF TAX LIEN filed this day of at m. PLACE OF THE FILMG 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 offrce of the Prothonnotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: Acx:ording to the Fiscal Code, the Notice of Lien is automatically revived and does not r re refiling of the notice by the commonwealth. Any Notice of Lien filby the commonwealth shall have priority to, and be paid in fuH, before any other obigedion, judgement, claim, lien or estate is satisfied from a subsequent judicial sale or Aabifity with which the property may be charged. EXCEPTION: The commonwealth does not maintain priority of tax liens over any existing mortgages or Nens properly recorded at the time that the tax lien is filed. Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN 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, 1.982, 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 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 val'Idity 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, liquid fuels tax, fuel use tax, motor carriers road tax and motora,ls tax liens are I~nS upon the franchises as well as feel and personal_ ~,-perty of taxpayers, but only after they have been enteredand docketed of record by the Prothonotary of the county where such property is stuated. 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. 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; or (2) the li~lity has became legalty unenforoeabte. EXCEPTION: Interest on corporation taxes. is cak:ukted after a Hen is paid. 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 alseeissed additions andlor penaRies and assessed and acx;rued interest up to the interest calculation 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 following rates. C.S., F.F., C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE G.I., G.R., C.A., S.T. - 6°h PER ANNUM (DUE DATE TO PAYMENT DATE; B.L., N.E., G.P., M.I. P.U.R.. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) - 1% PER MONTH R FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. 8 U. - 3/4 OF 1 % PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH 8 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 defipencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the folbwing rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12131/82 20% .000546 1/1183 THRU 12131/83 16% .000438 1/1/84 THRU 12/31/84 11% .000301 111/65 THRU 12/31/85 13°~ .000356 1 /1 B6 THRU 12/31!86 10°h .000274 1/1/87 THRU 12/31/87 9°k .000247 1/1/91 THRU 1281191 11°k .000301 1/1/92 THRU 1281/92 9% .000247 1 /1/94 THRU 12/31 /9a 7% .000192 1 /1/95 THRU 1281 /98 9% .000247 1/1199 THRU 1281/99 7°,6 .000192 1/1/00 THRU 1281100 8% .000219 1/1/01 THRU 1281/01 9% .000247 1/1/02 THRU 1281/02 6% .000164 1/1/03 THRU 12/31/03 5% .000137 lnroa THRU 12/31/04 a°~ .000110 1 /1105 THRU 1281 /D5 5% .000137 1/1/06 THRU 12131!06 7% .000192 1/i~U7THRU 12141107 696 .0019 1/1106 THRU 1281108 7% .000192 1/1/09 THRU 1281109 5% .000137 1 /1 /10 THRU 1281 /10 4 % .000110 ---Taxes that become delinquent on or before Dec. 31, 1981, are subject to a constant interest rate until the delinquent balanceis paid off. ---Taxes that become deNnquent on or attar Jan. 1, 1982, are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPA~ID))~~X (NUMBER OF DAYS DELINQUENn X (bA1LY IN7IF.REBT FAC'1'CdR)