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Home My WebLink About04-4921CAPITAL CITY JENELERS INC 230 CAMP HILL BYP CAMP HILL PA 17011-3734 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 03-0408672/000 Notice Date: September 19, 2004 Notice Number: 970-906-004-091-4 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 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END SALES 82261158 12-01-03 12-31-03 SALES 82261158 01-01-04 01-31-04 SALES 82261158 02-01-04 02/29-04 5 EVENT NUMBER 1 1 1 TOTAL: FILING FEE~): 6 7 TAX TOTAL DUE DUE 2,275.69 814.38 552.83 3,672.90 2,973.93 1,061.48 791.49 4,326.90 14.00 INTEREST COMPUTATION DATE: 09-29-04 The undersigned, the Secretary of Revenue (or an authorized delegata) 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, ADDFriONS 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 pmpe~y, real, persona~, or both, as the case may be. PART 1 - TO BE RETAINED BY RECORDING OFFICE September 19, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS CAPITAL CITY JEWELERS INC NOTICE OF TAX LIEN tiled this at day of MENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Cede, 72 P.S, Section 1404, as amended. Liens for Persona[ Income Tax and Emp[oyer 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 Sec[ion 19 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, (7'5 PA. C.S. 96f 5). 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 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to December 19, 1982, liens arise under the Inheritance and Estate Tax Ac[ of 1961,72 P.S. Section 2485 - 10t 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. Semen 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES, P£NALTIE~j~DJ~EREST GENERAL INFORMATION: Co~oration Tax [Jtens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, ',~[th no fur'~3~EDo~[c~e~. The tiling of a Notice of Lien v~th a county Prothonotary is not a requisite, and the lien remains in tuff force and validity ~thoat tiling of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. P~r~r~[LL~come Tax. Emolever Withholdin~_T~R_~.y Transfer Tax, Sales ~_d~se 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 cf entry of record. PLACE FTH FI IN N I FO PLACE OF FILING: The notice of lien shall be tiled: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the property subiect to the lien is situated and (bi in the case of Personal Property, whether tan0ible 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 TY F NOTI E G_F=H_F=~L_ RU~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require rattling of the Notice by the Commonwealth. Any Notice of Lien ti[ed by the Commonwealth shall have priority to, and be paid in full, before any ether obligation, judgement, claim, lien, or estate is satistied from a subsequent iud[rial sale or liability with which the property may be charged. EXCEPTIO~: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is tiled, SEE: Act of 0ecember 12, 1994, P.L. 1015, No. 138. RELEA EO~ Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary er his 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 liability has become legally unenforceable. X~ interest on Corporation Taxes is computed after a lien is paid. SE'CI' ENT OF A T The 'q'otal" column (Column 7) for each type et tax listed on this Notice of Lien comprises the balance of Tax Due {Column 6) plus 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 seffiement of account is made after the interest computation date, the payment must include the lien tiling costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on er before 13ecember 31, 1981, interest is imposed at the following rates. For ali taxes that are originally due and payable on and after January 1, t 982, the PA Department of Revenue will caicu fate daily interest on all tax deficiencies usin0 an annual interest rate that w[tf vary from calendar year. interest is calculated on a daily basis at the followieg rates: ---Taxes that become delinquent on or before December 31, 1991 will rem~ a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject t( variable interest that changes each calendar year. ~-~lntarest is catculatad as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DALLY INTEREST FACTOR)