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Home My WebLink About11-3657BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 (_ ^ sue' ?? t u 1P ?+ P1 2. UR SYLVAN AT? HARTMAN & HARTMAN ENTERPRISES LP 228 EWE RD MECHANICSBURG PA 17055 REVK:-159 (12-10) REVOOOK9 DOCEXEC pennsyLvania DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 20-1165854/000 Notice Date: .................................... March 20, 2011 Notice Number: ............................... 910-478-511-031-5 4-,ti-3u 57 C i\ 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 TAX TYPE 2 ACCOUNT ID 3 TAX PERIOD BEGIN 4 TAX PERIOD END 5 TAX 6 TOTAL SALES 83109031 09-01-10 09-30-10 628.16 754.65 TOTAL: 628.16 754.65 FILING FEE(S): 19.00 SATISFACTION FEE(S): 8.50 SETTLEMENT TOTAL: 782.15 INTEREST CALCULATION DATE: 06-13-11 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. SF REVENUE (OR AUTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE IFI,? it P01/ ' +(? SO411 I S??ta5?9S7 March 20, 2011 COMMONWEALTH OF PENNSYLVANIA VS HARTMAN & HARTMAN ENTERPRISES LP NOTICE OF TAX LIEN filed this day of at m. PLACE OF THE FILING NUCE 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 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 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 ether obligation, judgement, claim, lien or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION: The commonwealth does not maintain priority of tax fens over any existing mortgages or liens property recorded at the time that the tax lien is filed. Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF 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, 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, 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 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 withholding 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. 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 fen 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 legally unenforceable. EXCEPTION: Interest on corporation taxes is calculated after a flan is paid. SETTLEMENT OF ACCOUINT 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 accrued' interest up to the interest calculation date on the face of this notice. If payment or settlement of account is made after the interest calculation 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) 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 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 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 111/83 THRU 12/3183 16% .000438 1/184 THRU 12/31/84 11% .000301 1/185 THRU 12/3185 13% .000356 1/186 THRU 12/31/86 10% .000274 1/187THRU 12/3187 9% 000247 1/1/91 THRU 12/31/91 11% .000301 1/1/92 THRU 12131/92 9% 000247 1/1/94 THRU 12/31/94 7% .000192 1/1/95 THRU 12/31/88 9% .000247 1/1/99 THRU 12/31/99 79/6 000192 1/1/00 THRU 12/31100 8% 0D0219 1/1/01 THRU 1281/01 9% ODOZ47 1/1/02 THRU 12/31/02 6% .000164 1/1/03 THRU 1281103 5% .000137 1/1/04 THRU 12/31/04 4% .000110 1/1/05 THRU 12/31/05 5% .000137 1/1/06 THRU 12/31/06 7% .000192 1/1/07 THRU 1281/07 8% .000219 1 /1 /O8 THRU 12/91 /08 7% 000192 1/1/09 THRU 12/31/09 5% .000137 1 /1 /10 THRU 12!31 /10 4% .000110 1/1/11 THRU 12/31/11 3% .000082 ---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, 1982, are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X (NUMBER OF DAYS DELINQUENT) X (DAILY INTEL B I FAL'")