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Home My WebLink About11-0058tl-s$ BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 USA GASWAY MART 424 N BALTIMORE MT HOLLY SPGS PA ~i 1 V ~ ( ) t°I"M Pennsylvania ~ DEPAR-rMENT OF REVENUE REVK-159 (12-0':3) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN #i'4 ~ Pp PIFF C* 550380 COURT OF COMMON PLEAS OF -R,~ d531lo'1 CUMBERLAND COUNTY, PENNSYLVANIA L L C EIN :................................................ 26-2548498/000 AV E Notice Date :....................................November 20, 2010 Notice Number :................................973-478-310-111-5 17065-1606 To the Prothonotary of said court: Pursuant to the Taws of the Commonweath 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 TOTAL PERIOD PE OD BEGIN END SALES 84472542 01-01-10 03-31-10 272.04 429.66 TOTAL: 272.04 429.66 FILING FEE(S): 19.00 SATISFACTION FEE(S): 8.50 SETTLEMENT TOTAL: 457.16 `'=» a°-.~ c».~ ~ rs .--{ .;~. ~~ ~ `*~ ^~ °b- ~ r ...... r ~;, ~~.~_ ~ _-4 .~:. c~ -„ '~~ti INTEREST CALCULATION DATE: 02-13-11 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~ November 20 2010 S C ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS USA GASWAY MART LLC NOTICE OF TAX LIEN filed this day of at m ~~~~•1a~ ~ ~~ Liens for corporation taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, aS amended. Liens for personal inceme tax and empbyer withholding tax arise under Section 345 of the Tax Reform Code of t971, 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, dens 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 FQR 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 fiing of a Notice of Lien with a county Prothonotary is not a requisite, and the Ben 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, liquid fuels tax, fuel. use tax, motor carriers road tax and motorbus. tax liens are Hens upon the franchises as well as real and personal property of taxpayers, but onty after they have been entered and docketed of recerd by the Prothonotary of the county where such property is situated. Such liens shall not attach t0 stock of goods, wares or merchandise regulary 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 shalt 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. AUTOMATIC REVIVAL OF NOTICE AND PRI(#i1TY OF NOTICE GENERAL RULE: According b the Fisoai Code, the Notce of Lien is automatically revived and does not require refitihg of the notice by the commonwealth. Any Notice of Lien filed' by the cornmomKealth shall have priority to, and be paid in full, before arty other obligation; Judgement, claim, lien or estate is satisfied from a subsequent judiaal sate or 'abibty with which the property may be charged. EXCEPTION: The commonwealth does not maintain priority of tax bens 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 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 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 te~y uherlforceable. EXCEPTION: Interest on corporation taxes is calculated a a Nan^is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 6) fior each type of tax Nsthd on this Notice of Lien includes the balance of tax due (Column 5) plus assessed additions and/or penafiies and assessed and aa~rued interest up to the interest cakulation date on the face of this notice. ff payment or settlement of account is made after the interest ca~ulation date, the payment must include the lien filing cxlsts and accrued interest from the interest cak;ulation 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. C.1., G.R., C.A., S.T. - 6% PER ANNUM DUE DATE TO PAYMENT DATE) - 6% 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 OR FRACTION DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1 % PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% 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 calculate daily interest on all tax defiaencies 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 t/1/82 THRU 12/31/82 20% .000548 1/1/83 THRU 12131!83 16% .000438 1/1/84 THRU 12131/84 11 % .000301 1/1/85 THRU 12/31/85 13% .000356 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 12/31/92 9% .000247 1/1/94 THRU 12/31/tJ4 7% .000192 1 /1/95 THRU 12/31 /98 9°~ .000247 1/1/99 THRU 12!31/98 7% .000192 1/1/OOTHRU 12131/00 8% .000219 1/1ro1 THRU 12/31ro1 9% .OOd247 1!1 /02 THRU 12/31 /02 6 % .000164 111/03 THRU 12/31 /03 5 % .000137 1/1/04 THRU 12/31/04 4 % .000110 1/1/057HRU 12/31/05 5% .000137 t/1N6THRU 12/31/08 7% .000192 1/1/07 THRU 12131 ro7 8% .000219 1/1N8 THRU 12/31/08 7% .000192 1 /1 N9 THRU 12/31 /09 5°k .000137 1/1/10 THRU 12/31/10 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 after Jan. 1, 4982, are subject to a variable interest rate that changes each calerdar year. ---Interest is caculated as follows: INTEREST = (BALANCE OF TAX UNPAW~ ,X ((NUMBER OF DAYS DELINQUENT) X (D;AILY INTIlT PACT~t)