The URL can be used to link to this page

Home My WebLink About04-4200REVKo159 (12-01) REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 TDDAYS IMAGE INC 150q S MARKET ST MECHANICSBURG PA 17055-5678 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-3021446/000 Notice Date: August 15, 2004 Notice Number: 913-027-404-081-0 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a ~ien 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 EMPL 90661662 04-01-02 06-30-02 1 795.04 1,471.84 EMPL 90661662 07-01-02 09-30-02 1 562.90 1,033.60 EMPL 90661662 10-01-02 12-31-02 1 562.90 1,025.57 TOTAL: 1,920.84 3,531.01 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 08-25-04 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsyrvania, 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, persona~, or both, as the case may be. August 15, 2004 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS TODAYS IMAGE INC NOTICE OF TAX LIEN tiled this at day of Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Persona[ Income Tax and Employer Withhoid[ng Tax ar[se under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Reatiy 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 261 l-M, as amended. Liens for Fuei 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, P.L. 1086, No. 225 Section seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of ~feEatih 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 Hote[ 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 INTERES! GENERAL INFORMATION: Con3oration 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 tiling of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without tiling of revival until paid. inheritance Tax Liens are liens on real estate which continue until tax is paid. personal Income Tax. Em~31over Withhoidina Tax. Realty Transfer Tax. Sates and Use Tax. Liauid Fuels T~x. Fuel Use Tax. Motor Carriers Read Tax and_ Motorbus Tax liens are liens upon the franchises as well as real and perso~ 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. PLAC~E OF THE FILING NOTIC F RM 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 tangibie or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATI~C REVIVAL OF NOTICE AND PRIORITY OF NOTICE ~ Accordin9 to the Fiscal Code, the Notice of Lien is automatica y revived and does not require retiling of the Notice by the Commonweaith. Any Notce of Len tiled by the Commonweabh shall have priority to, and be pad n full befo e any other obligation, udgement, claim, lien, or estate is satisfied from a subsequent iud c a sa e or liability with which the property may be charged. _EXCEPT ON; The Commonwealth does not maintain pr or ty of tax liens over any existing mortgages or liens which are property recorded at the time that the tax lien is filed. SEE~' Act of December 12, 1994, P.L. 1015, No. 138. Sub ect to such regular on as the Secretary or his delegate may prescribe, the Secretary or h s delegate may issue a certiticate 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 liab ty has become legaily unenforceable. ~ Interest on Corporat on Taxes is computed after a en is paid. S~'I-rLEMENT OF ACCOUNT The "Tota" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) pius assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. if payment or settlement of account is made after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. CS.FF,C.L,CNI .6% pER ANNUM (DUE DATE TO PAYMENT DATE} C.I, G R, C.A, S T 6% PER ANNUM (DUE DATE TO pAYM~_NT DATE} BL., N.E.G.P M.I - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.UR P~T, EMT. - 3/4 OF 1% PER MONTH OR FRACTION S & U 3/4 OF 1% PER MONTH OR FRACTION RT T 6% PER ANNUM INH & EST - 6% PER ANNUM LFT., F.U T - 1% PER MONTR OR FRACTION M.C RT - 1% PER MONTH OR FRACTION O.F.T - 18% PER ANNUM For a taxes that are orig na iy due and payable on and after January 1,1982, the PA Department of Revenue w ii calculate daily nterest on all tax del c eric es us ng 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 OAILY INTEREST FACTOR 1/1/82 TI~RU 12J31/82 20% .000548 1/1183 THRU 12/31/83 16% 000438 1 I1/04 THRU 12/31/04 4% 000110 ---Taxes that become delinquent on or before December 31, 1981 wi[[ remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as fellows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)