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Home My WebLink About11-1045PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 pennsyLvania DEPARTMENT OF REVENUE REV-159 CM OOCEXEC (10-09) ;!l_ iGgS" Pi Uij C - QURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA q ? LU_= ae. r...,l- },. "The individual listed is a corporate officer of the referenced company" W C`7 ,Jt? NAME AND ADDRESS: --I a- ;at ,xz HAMDY ABOSHUSHA .! -"-> mix ABOSHUSHA INC -- X: 1878 DOUGLASS DRIVE C'D ° CARLISLE PA 17013 TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the C. nusalth of Pennsylvania, CERTIFIED COPY OF LIEN there is hereyith tr.... iet,d , certifi,d -y of , lien to be entered of record in roar ao unty 26-4163023/000 PO Pal 1j- 00 PW 57 ls6-a6ai S CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 SALE 06/09-09/09 JAN 06 2010 CO 99999 5148.90 6891.62 TOTALS 55148.90 $6891.62 INTEREST COMPUTATION DATE MAR 26 2011 FILING FEE(S) _ $19.00 The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) Pennsylvania, certifies this t0 be a true and correct copy of a lien against the above-named $ 8 e 5 0 taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer nd which after demand for a m nt th ADDITIONA f i , p y e ereo , rema L INTEREST ns unpaid. The amount of such unpaid :ax, interest, additions or penalties is a lien in favor of the Commonwealth of Pennsylvania pon the taxpayer's ro r ert l l b p p y, ea , persona or oth, as the case may be. SETTLEMENT TOTAL A0 7 $6919.121 DEC 22 2010 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA V. HAMDY ABOSHUSHA & ABOSHUSHA INC NOTICE OF TAX LIEN Filed this day of at m• CLERK (or Register) LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. Liens for Personal Income Tax and Employer Withholding Taxes 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 Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. seq. (For decedents with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq.). Liens for State or 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 the PA Vehicle Code, (75 Pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General information: or oration Tax Liens provided under the Fiscal Code arise at the time o sett ement assessment) and are liens upon the fran chises and property, both real and personal, with no further no- tice. The filing of a Notice of a Lien with acounty prothonotary is not a requisite, and the lien remains in full force and validity without filing or revival until paid. Inheritance Tax Liens are liens on real estate which continue unti the tax" s pai3- Personal Income Tax Em to er Withholdin Tax Rea1t Trans- e Tax fer Tax an Use ax Li uid Fue ax ue sus Motor arr?arc na ax Motorbus oa ax i omoanv Fran- chise Tax an L i ue s an s x lens- are liens upon the franchises as we as rea an personal property of tax- payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property is situated. These liens shall not attach to stock of goods, wares, or merchandise regularly sold in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF 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 pro- thonotary 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 PRIORITY OF NOTICE Ggn_eral?Rul?: According to the Fiscal 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 full, before any other obligation, judgement, claim, lien or estate is sat- isfied from a subsequent judicial sale or liability with which the property may be charged. Exce tp ion: The commonwealth does not maintain priority of tax liens over any existing mortgages or tax lien liens See r properly of Dec. recorded 12, 1994, P.L. 1time that the 015. No. 138. is filed. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof, or (b) the liability becomes legally unenforceable. Exce tion. Interest on Corporation Taxes is computed after the ien is paid. CLASSES OF TAX S C (01) Capital Stock Tax . . F. F (02) Foreign Franchise Tax . L C (03) Corporate Loans Tax . . N I C (04) Corporate Net Income Tax . . . I. C (05) Corporation Income Tax . R G (10) Gross Receipts Tax . . P.U.R. (20) Public Utility Realty Tax S.T. B L. (30) (40) Shares Tax Corporate Loans Tax (Banks) . E. N (50) Net Earnings Tax . G P. (60) Gross Premiums Tax . I M (70) Marine Insurance Tax . . A. C (80) Cooperative Associations . P,I,T, E.M.T. PA I PA I ncome Tax (PA-40) ncome Tax (Employer Withholding) S. & U. State Sales and Use Tax L.S. & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax L.F.T. Liquid Fuels Tax (Gasoline) F.U.T. Fuels Use Tax (Diesel and Special Fuels) M.C.R.T. Motor Carriers Road Tax O.F.T. Oil Franchise Tax M.T. Public Transportation Assistance Fund Taxes and Fees BUS Motorbus Road Tax L.F. & F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due (column 5) plus assessed additions and/or penalties and assessed and accrued interest to the interest computation date on the face of the Notice. If payment or settlement of the account is made after the in- terest computation date, the payment must include the lien fil- ing costs and accrued interest from the interest computation 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) B.L.,N.E.,G.P.,M.I. 6% per annum (due date to payment date) P.U.R. 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 IN. & 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 that are originally due and payable on and the PA Department of Revenue will calculate 1982 1 J , , an. after daily interest on ail tax deficiencies using an annual interest endar year. Theeappltcable interest racal tesnare asaf ollows? INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate Daily Interest Factor 1/1/88 thru 12/31/91 11% 111192 thru 12/31/92 9% . 000241 000192 1/1/93 thru 12/31/94 7% 1/1/95 thru 12/31/98 9% . 000247 ,000192 1/1/99 thru 12131/99 1/1/00 thru 12/31/00 8% 000219 . 000247 1/1/01 thru 12/31/01 9% 111102 thru 12/31/02 6% , 000164 , 000137 1/1103 thru 12/31/03 5% 1/1/04 thru 12/31/04 4% . .000110 000137 1/1105 thru 12/31/05 5% 1/1/06 thru 12/31/06 . .000192 000219 1/1/07 thru 12131/07 8% 1/1/08 thru 12/31/08 7% . 000192 ,000137 111/09 thru 12131109 5% ---Taxes that become delinquent on or constant interest ra i before Dec. 31, 1981 te until the delinquent n a will rema balance is paid in full. that become delinquent on or -- after Jan. 1, 1982 are Taxes - subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: NUMBER OF DAYS DELINQUENT X UNPAID CE TAX INTEREST = BALAN ACTOR. F INTEREST * Use this rate for M.C.R.T./IFTA 1988 ma effective Jan. 1, 1996. be obtained by calling PA y ** Interest rates prior to Dept, of Revenue Taxpayer Service & Information Center, (717) 787-1064.