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Home My WebLink About04-3680 REVK-159 (12.01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE DEPT, 280948 HARRISBURG, PA 17128-0948 -PeL P4-{ ./~,U/) C-I'<.. II ~ 1..7 ~ I!;~ (, r;s CERTIFIED COpy OF LIEN 1Lc 0'/, 3f..R() ~ TL-- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA VIVID IMAGERY INC 33 W KING ST SHIPPENSBURG PA 17257-1211 EIN: 23-2829206/000 Notice Date: July 18, 2004 Notice Number: 842-969-604,071-3 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 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80076286 01,01-04 01-31-04 200,74 254.43 SALES 80076286 12,01-03 12,31-03 421.86 536.15 SALES 80076286 02-01-04 02-29-04 0.00 17,54 TOTAL: 622.60 808,12 FILING FEE(S): 14,00 () ....., = 0 c: = -r, ;j::" .z:- ~~fj <- :e"Tl O...fll c.: ~~:J( .-- rnp.=. 6j~I...: N ~~ r~t -.J ~ .' -~"T' J>C1 -0 "'1 ?C', ::r.: Qo )3>':':: - Om Z .-, ~ '> 0 ~D -" INTEREST COMPUTATION DATE: 07.28.04 The undersigned, the Secretary of Revenue (or an 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. July 18, 2004 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS VIVID IMAGERY 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 T ranster 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 December 13, 1982, PL 1086, No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants 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 PA Vehicle Code, (75 PA C.5. 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 without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal income Tax. Employer WithholdinQ Tax. Realty Transfer Tax. Sales and Use Tax. liquid Fuels Tax, Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and 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 and 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 FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Re Property, in the office of the Prothonotary of the county in which the propel subject to the lien is situated and (b) in the case of Personal Property, wheth tangible or intangible, in the office of the Prothonotary of the county in whil the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien automatically revived and does not require refiling of the Notice by II Commonwealth. Any Notice of Lien filed by the Commonwealth shall ha' priority to, and be paid in full, before any other obligation, judgement, c1ail lien, or estate is satisfied from a subsequent judicial sale or liability with whil the property may be charged. EXCEPTION: The Commonwealth does n maintain priority of tax liens over any existing mortgages or liens which a properly recorded at the time that the tax lien is filed. SEE: Act of Decemb 12,1994, PL 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, It Secretary or his delegate may issue a certificate of release of any lien impOSE with respect to any tax if: (1) the liability is satisfied, satisfaction consisting payment of the amount assessed together with all interest and costs in respe thereof; or (2) the liability has become legally unenforceable. EXCEPTIOI Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of liE comprises the balance of Tax Due (Column 6) plus assessed additions and/, penalties, and assessed and accrued interest up to the interest computati( date on the face of this notice. If payment or settlement of account is made after the interest computation dat the payment must include the lien filing costs and accrued interest from tt interest computation date to and through the payment date. For any delinquent taxes due on or before December 31,1981, interest imposed at the following rates. C.S.. F.F, C.L., C.N.1. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.A., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) S.L., N.E., G.P., M.I .6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.A.. - 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., FU.T -l%PERMONTHORFRACTION 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 after January 1 , 198: 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 following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82THRU 12131/82 1/1/83THRU 12131/83 1/1/84 THRU 12131/84 1/1185 THRU 12131185 1/1186THRU 12131186 1f1/87THRU 12131187 1f1/88THRU 12/31191 1I1/92THRU 12/31192 111/93 THRU 12/31/94 111/95 THRU 12131198 1I1I99THRU 12/31/99 1I1I00THRU 12/31/00 111101 THRU 12/31/01 1Ilf02THRU 12131/02 1/1f03THRU 12131/03 111104 THRU 12/31/04 20% 16% 11% 13% 10% 9% 11% 9% 7% 9% 7% 9% 9% 6% 5% 4% .000548 .000438 .000301 .000356 .000274 .000247 .000301 000247 .000192 .000247 000192 000219 .000247 .000164 000137 .000110 ---Taxes that become delinquent on or before December 31, 1981 will rema a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to variable interest that changes each calendar year, mlnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DEliNQUENT) X (DAILY INTEREST FACTOR) . v ,.. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Plaintiff v. VIVID IMAGERY, INC, 33 WEST KING STREET SHIPPENSBURG, PA 17257-1211 Defendant : IN THE COURT OF COMMON PLEAS : CUMBERLAND CTY., PENNSYLVANIA : No, 04-3680 Civil Term : Filed: 7/27/04 : Amount: $808,12 : License # 23-2829206 ORDER TO SATISFY TO THE PROTHONOTARY: You are hereby authorized and directed to satisfy the lien and judgment, as above captioned, upon payment of your costs only by Defendant. DATED: July 13,2006 BY Stephen L. Brandwene #034198 Chief Deputy Attorney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Strawberry Square Harrisburg, PA 17120 Telephone: (717) 787-9045 .- l ~ -- :;j ~ '-' i"", ."." "'- \ , -- ~ - , ;'-.; ~ ~ "..- (,--~'.~ ~