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Home My WebLink About04-4931REVK-159 (12-01) REV000~9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0941~ CHESTNUT ENTERPRISES INC 1186 HARRISBURG PIKE CARLISLE PA 17015-1617 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1542453/000 No6ce Date: September 19, 2004 Notice Number: 970-344-004-091-4 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 TAX TYPE ACCOUNTID TAX PERIOD BEGIN SALES 21497834 01-01-04 SALES 21497834 02-01-04 SALES 21497834 07-01-03 SALES 21497834 08-01-03 SALES 21497834 09-01-03 SALES 21497834 10-01-03 SALES 21497834 11-01-03 SALES 21497834 03~01-04 SALES 21497834 04-01-04 4 5 6 7 TAX EVENT TAX TOTAL PERIOD NUMBER DUE DUE END 0t-31-04 1 7.40 125.45 02-29-04 1 6.59 76.47 07-31-03 1 239.32 1,060.17 08-31-03 1 524.50 962.81 09-30-03 1 532.18 872.31 10-31-03 1 720.19 1,078.57 11-30-03 1 775.58 1,079.25 03-31-04 1 7.77 48.62 04-30-04 1 9.13 57.50 TOTAL: 2,822.66 5,361.15 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 09-29-04 The undersigned, the Secretary of Revenue (or an authorized delegate) of the CommonweaJth 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. PART 1 - TO BE RETAINED BY RECORDING OFFICE September 19, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS CHESTNUT ENTERPRISES NOTICE OF TAX LIEN filed this day of UENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal tncome Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code of lg7t, 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 8112-0, 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 Fue[ 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 1 et. sap. 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 Hotei 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 Vehicte Code, (75 PA C.S, 9815), glENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Comoration Tax Liens provided under the Fiscal Code arise at the time cf settlement (assessment) and are liens upon the franchises and property, both rea[ and personal, with no ~urther 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 filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Emolover Withholdina Tax, Realty Transfer Tax, Sales and Use Tax, Liquid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and Motorbus T~ liens are liens upon the franchises as wetl as teat 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 sfock 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. P~I~_G NOTICE FORM_ PLACE OF FILING: The notice of lien shall be filed: (al 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 lb) in the case of Personal Property, whether tangible or intangibie, in the office of the Prothonotary of the county in which the property subject to lien is situated, AUTOMATIC REVIVAL F NOTICE AND P IORITY OF NOTICE GENERAL RU~_E: 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 satisfied from a subsequent judicial sale or ~iabi~ity with which the property may be charged. EXCEPTed. 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 filed. SEE: Act of December 12, 1994, P.L. 1015, No, 138. RELEASE OF LIEN 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 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. ~PTIO~: Interest on Corporation Taxes is computed after a lien is paid. SE'FrLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of 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 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,, F.F., C.L, ON[ - 6% PER ANNUM (DUE DATE TO PAYM ~IT SATE) Ct, G.R, C A., ST - 6% PER ANNUM (OUE CATE TO PAYMENT DATE) B.L N.E, G P., M I - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) PUR 1% PER MONTH OR FRACTION (CUE CATE TO PAYMENT CATE) P.I T., EM.T - 3/4 OF 1% PER MONTH OR FRACTION S & U 3/4 OF 1% PER MONTH OR FRACTION RTT 6% PER ANNUM O F.T 18% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interest on all tax deticiencies usinQ an annual interest rate that will vary from calendar year. interest is calculated on a daily basis at the fo[(owing rates: DELINQUENT DATE INTEREST RATE DALLY INTEREST FACTOR 111182 THRU 12/31102 20% .000548 1/1/83 THRU 12/31/03 16% 000438 ln/84 THRU 12J31/~4 11% .000301 1/1/85 THRU 12/31/R5 13% 000356 1 n 186 THRU 1 ~/31/86 10% 000274 1/1/87 THRU 12/31/87 9% 000247 111/92 THRU 1~131/92 ~/o 000247 I n 193 THRU 1 ~J31/94 7% .000192 1/1/95 THRU IE/31/92 9% 000247 1/1199 THRU 12/31t99 7% .000192 1/11Ol THRU 12/31101 9% .00o247 1/1/02 THRU 12/31/02 6~/o 000164 1/3103 THRU 12131/03 5% .000137 ---Taxes that become delinquent on or before December 31, 1961 will 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 follows: INTEREST = (BALANCE OF TAX UNPAfD) X(NUMBER OF DAYS DELINQUENT) X (DALLY INTEREST FACTOR) REVK-300 (8-01) REVOOK\O BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 *' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. AUTHORITY TO SATISFY CHESTNUT ENTERPRISES INC 1186 HARRISBURG PIKE CARLISLE PA 17013-1617 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 04-4931 CT DATE FILED: September 30, 2004 EIN: 2:5-1542453/000 NOTICE NUMBER: 669-751-605-010-4 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note should be removed from the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfactit)n upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 04 day of January, 2005. ,. ~ Gregory C. Fajt Secretary of Revenue Keith J. Richardson Director, Bureau of Compliance u-~ ""- o~ ~ ~ ~3 3~ ?- 'tii ...Jfu furo m - c).z ~Gi (}) ~ Z'& It> ct. 11l <:> wa: C). 0 OC). ~ ~. c).u- \D I- 3~ ~ u-o ~ 0 ;; 'i o? uJ :c'i uJ a:. u-o I- ~UJ 'S 0 00 0 4:~ :t: 'ii.o uJ'ii. z '; ?~ Z ~""- t) 4- ofu Ul Set ~o 6 uJ~ ~ ~~ 0 z? 0 -0 Cl C-, .- t4 .- .- 0l c-.1 P -- .- ~ -::2_ ~ --, l<" r- J- \.~ .-::.- c:::> ~ C ,-' a l.r) - l.J) UJ & -e>t- -