The URL can be used to link to this page

Home My WebLink About12-7094BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 ~ I_: ~ f ,. v"( '. J I J j It.T V I `7 ~..~ 1 ~'~ 1 ~: o ». 3 I CHILD TIME INC ~`~~~~~~~~~~~~ 50 ALEXANDER SPRING RD CARLISLE PA 17013-9141 Pennsylvania ~ DEPARTMENT OF REVENUE REVK-159 (12-11) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN ' COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 23-2491653/000 Notice Date :....................................October 20, 2012 Notice Number :...............................679-749-912-101-5 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 TAX TYPE ACCOUNT ID TAX TOTAL pE OD PE OD BE IN N EMPL 14607337 01-01-11 03-31-11 2,032.43 3,163.88 EMPL 14607337 04-01-11 06-30-11 1,713.48 2,654.10 EMPL 14607337 07-01-11 09-30-11 2,005.92 3,092.46 EMPL 14607337 10-01-11 12-31-11 1,397.02 2,142.99 EMPL 14607337 01-01-12 03-31-12 1,564.44 2,310.36 TOTAL: 8, 713.29 13, 363.79 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 13,395.29 INTEREST CALCULATION DATE: 01-13-13 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. i'~~~ ARY OF REVENUE (OR UTHORIZED DELEGATE) October 20, 2012 DATE ~~ F~ sal so~ PART 1 - TO BE RETAINED BY RECORDING OFFICE ~"`~ ~,~' ttl 35 ~ag3gaN C~MAIIrDFMfEALTH OF PENtl~i3'IfLVAIiNA VS CHILD TIME ING N®TICEs f~F TAX LIEN filed this day of at m. PLACE OiF Tf~ FIn~E FORM PLACE OF FILING: The notice of Nen shah be filed: (a) !n the case of Reaf Property, in the otfice of the Prothonotary of the county in which the property sutyect 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. AIIETUIIMk, j~;#f,~,~~,,,~~ P,~tQRITY OF NQTICE GE(~FRAL RULE: According to the Fiscal Code, the Notice of Lien is aL1lornarticalty revived and loos not require refiting of the Notice by the Commonwealth. Any Notice of Cien filed lry the Commornveatth shall have priority to, and tie paid in fuN, befrue ~ other vbkttin; went, claim, lien, or estate is satisfied from a sub judicial sate or Ir tty with which the property may be charged. The Commonwealth does not maintain priority of tax liens over any ex °ng 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 L~Ej~lS FOR TAXES Liens for Corporation Taxes arise under. Section 1401 of the Fiscal Code:,' 72 P.S. Section 1404, as ame-ttiBd: Liens for Personal Income Tax ahd Employer Withholding Tax arise under. Section 345 Of the 'Fax Reform Code of 1971, 72 P.S: Secfidn 7345, as amended. Liens for Reeky Transf®r Tax arise under Section 1112-C of .the Tax Reform. Code of 1971,72 P.S. Seistion 8t 12-C, as amended. Liens for Lied-Fuels Tax arise. under Section 13 of the Liquid Fuel Tax Act, 72 P.S. Section 2811-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 t3, 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 13, 1982, Ilen5 arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - t0i 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 Motortws Road Tax arise under Chappter 98 of PA Vehicle Code, (75 PA C.S. 9815). LiEtN6 FtN; TAXES. PEMALTIfS ~4 INTEREST GENERAL INFORMATION: ) n Tax Liens provided under the Fiscal Code arise at the tip of setta~essment) and are liens uppn the franchises and property, both real and personal, w~ rw further Notice. The fiNng of a Platfce of Lien with a county Protharwltary is ncit a rec~isite, and- the ken remains in full force and validity without tifmg of revival unttl pall. Inheritance Tax Liens are liens on real estate which continue until tax is paid. P T ~t T r n _ , M sre rus upion ~ r .. property o taxpayers, but only after they have been entered anA of record by the.Prothonotary of the county where such property is situated and shall not attach to stole of goods wares, or merchandise regularly used in the ordinary course of twsinerss' of'the taxpayer. The lien has priority from the date of entry of record. Subject to such regulation as the Secretary or his defepate may prescribe, the Secretary or his delegate may issue a cerE~icaie of release of any ken imposed with respect to any tax if: (1) the Nobility is sa~fied, satisfaction consisting of ..payment of the amount assessed Sher with a# interest and costs in thereof; dr (2) the kaWtity has become legally unent`oreeable. EX ' PN Interest on Corporation Taxes is rx§mputed a;l~er a tiers is paid. si:T~~T aF Aet~{,rr Thee"Total" column (Column 6) for each type of tax listed on 4his Notice of Lien includes the valance of tax due (Column 5) plus assessed additions and/or penalties, and assessed and aocn,ed interest up to the inrterest Wmj~ttlbtflan date on the face of this notice- Ifpayment or settlement of account is made after the interest computation date the payment must inelixe t#~e lien fikng c~osLs 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 foNowing rates. C:S., EF., C.L., C.N.I. - 6 % PER ANNUM (DUE DATE TO PAYMENT DATE) C,I.; G R., G.A.; S.T. - 6% PER ANNUM (pl3E DATE TO PAYMENT DATE) B.L. N E., G.P., M':I: - 6 % PEA ANNUM (DUE DATE TO PAYMENT DATE) P.U:R.. - 1 % PER MONTH OR FRACTIQN (DUE DATE TO PAYMENT GATE) P.I.T:, E.M.T. - 3/4 OF 1 % DER MONTH OR FRACTION S. &U. - 3f4 OF 1 % PER MONTH OR FRACTION R.T:T. - 6% PER ANNUM iNH & EST. - 6 % PER ANNUM L.F.T.; f.U.T. - 4% PER MONTH OR FRACTION M:C:R.T. - 1 % PER MONTH OR FRACTION O.F.T. - f8% PER ANNUM For all taxes that are originally due and payable on and after January t, f 982, the PA Department of Revenue wiN calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest Is cakulated on a daily basis at the,fotlowing rates: [)ELtNOUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1!84 THRU 12!31/84 11% .000301 1 /1!'85 THRU 1231 /65 13% .000356 1 J1!$6 THRU 12x31 /86 10% .000274 1 /1/87 THRU 12!31 /67 9% .000247 1/1151 THRU 12!31191 11% 000301 1!1/92 THRU 12/31/92 9% .000247 1/1/94 THRU 12/31/94 7% .000192 iil/ss THRU 12/31/96 s°i oooza7 111/99 THRU 12!31/99 7% 000192 1 /1100 THRU 12!31 /00 8% .p00219 1fi1p1 THRU 12131/01 9°h :000247 1 /1/02 THRU 12!31 /02 69`0 _000164 1/1103 THRU 12/31/03 5% 000137 111!04 THRU 12~31/CM A% 000110 111/05 THRU 12/31/05 5°10 .000137. t/1/q6 THRU 17.1106 79'0 .000192 1 /1107 THRU 12131/07 69`0 .000219 1 /1106 THRU I7. ,~1/p8 7°!n :000192 1/l 109 THRU 12131/09 5°fo 000137 1!1?10 THRU 12/91110 455 000110 1!1/11 THRU 12/31/12 3% 000082 ---Taxes that become delinquent on or before Dec. 31, 1981 are subject to a constant interest rate unfit the delinquent balance is paid off. ---Taxes that become deNnquer-# on or after Jan. 1, 1982 are subject to a variable interest rate that changes each c>aterrdar year. ---Interest is calculated as falksrrs: INTt?RI=BT~--. f :YI~I.~l X~, ;UtF;3AYS