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Home My WebLink About12-7107BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 ~ C ~ ,r ~' ' •'c,'1 ~~ is'4t3~~~i, i ~ r ' i I , ;. l ~ ~.. - 314 tl` ~ ~ ~, ~ ' ! ~ A ~~ YLVPd f _ COAL ENERGY PLUS IN~ 200 OLD YORK RD NEW CUMBERLND PA 17070-3401 Pennsylvania ~ DEPARTMENT OF REVENUE REVK-159 (12-11) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN -~ (~ ~~U~ Cl~l COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN :................................................ t 1-3669465/000 Notice Date :....................................October 20, 2012 Notice Number :...............................679-759-712-101-5 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 TAX TAX TOTAL PERIOD PERIOD E IN END SALES 82540421 12-01-10 12-31-10 0.00 1,053.31 SALES 82540421 03-01-11 03-31-11 0.00 51.35 SALES 82540421 05-01-11 05-31-11 0.00 54.11 SALES 82540421 12-01-11 12-31-11 4,702.61 5,922.65 TOTAL: 4,702.61 7,081.42 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 7,112,82 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~~ S ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE October 20, 2012 DATE ~~ a~~ a l,3s ~~ 1~ GOII~ONWEALTH t3F t,ENNSYLVAN(A VS COAL ENERGY PLUS.. INC N4TIGE OF TAX LIEN filed this day. of at m. ~~ QF THts F'I~t#~1~7tGE FQRtlll: PLACE QF FILING: The notice of lien shall t>e filed: (a) In the case of Real Property, in the office of the Pro~tortofary of the county In which the property subject to the Bert is as)d (b) in the case of Personal Property, whether tangble or ice, in tf~ of'F~e of the Protfonotary of the county in which the property subject ~ lien is situated. AtJT~:{(~:~e~!(~ t~~.ip /,CITY QF NOTif;E ERAL RULE: Accar~rag to ills f^isc8t Code, the t~tiCe of Lien is automa liy revived and doss not r e refii~ng of the Notioe by the Commonwealth. Any Notia® of Lien titby the Commonwealth Shalt have priority to, and be paid in fufi, before ally ice` , • t, claim, lien, or estate is satisfied from a s ni judicial sale or k~~~ which the property may be charged. ~~~~~~ The Commonwealth does not maintain priority of tax Dens over any ex1s mo~tg~or -ielrts which are properly recorded at the tiros that the tax lien is fi d E: Act of December 12, 1994, P.L. 1015, No. 138. RE! )~E 4F LIEN Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404,. es amended. Liens for Personal income Tax and Empbyer Withhokfing Tax arise under Section 345 of the Tax Reform Code of i 571, 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 81 t2-G, ss amended. Liens for Liquid F~Is Tax arise under Section f 3 of the Liquid Fuels Tax Act,- 72 P.S. Section 2!311-M, as amended. Liens for Fuel Use Tax arise. under Section 13 of the Fuel Use Tax Ark, 72 P.S: Section 2614.13, ~ 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 Es~lte Tax arise under the Inheritance and Estate Tax Act of f 982, 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 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 .Hotel Occupancy Tax and Public Transpwta#ion Assistance Fund. Taxes anti 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 Cods, (75 PA C.S. 9815). LIENS F()R TAXEiS, FEt'tALTfES rj)~D INTEREST GENERAL INFORMATION: Cort?oradon Tax Liens provided under the Fiscal Code arise at the time of settlement {assessment) and are liens upon the franchises and property, bo#t real and personal, wl~' It na further Notice• The filing of a Notice of Lisn with a county Prothonotary is noY a requisite, and the N8n 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, Emnlover V~lthhstldi~Tax. R,eaLty Trar>s~er Tax, Sales I~btotbT T tfierts arts Hens upon tffe mplnc7t~rs ail rbi~t i 311na1 Property o~taxpaYers, but only after they have been entered and daiect of record by the Prothonotary of the county where such property is sitUahtd and shall not attach to stock of goods, wares, or mercharxfise regulady us®d in the ordinary rxaurse of business of the taxpayer. The ken 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 detega;;a may issue a certificate of reieaae of any ken i sed with respect to any tax if: (1) the ttabfkty is 5atssfied, satisfaction cons~g of payment of ttte arnourrt used tower Faith afi ir>ter~rt and rxysts in respect thereof; or (2) the liatbiilty hes be~oome fepally unenf~rcesble. EX~f~l: Interest on Corporatktrt Taxes is c~riirputed after a lien is paid. SETfLEYElfT AF AGG#kNfT The "Total" column (Column 6} for each type of tax listed on this Notice of Lien includes the tsa~nce of tax due (Cok;lmn 5) plus a.~essed additions and/or penalfies, ark! assessed and aocrued 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 ken ftlirfg costs and accrued interest from the interest corr~tut~ion da~be to and ~Irough the payment date. For any delinquent taxes due on or before December 31,1981; interest is imposed at the following rates. C.S., F.F., C.L., C.N.L - 6 % PER ANNUM (DUE DATE TO PAYMENT DATE) C.1., G:R.; C.A:, S.T. -13% PER ANNUM {pUE DATE TO PAYMENT DATE) B.L., N.E:, (3:P., Ma. - 6°!, PER ANNUM (DUB DATE TO PAYMENT DATEI P.U.R.. -196 PER AAON7T+ OR FRACTION (DUE PATE TO PAYMENT DATE) P.I.T., E.M.T. - 3M OF 196 PER MONTH OR F T101V S: & U. - 3/4 OF 1 % PER MONTH OR FRACTION R.T.T. -8~/ PER ANNUM INH 8 EST. - 6 % PER ANNUM LF.T., F:U.T. - 1 °r, PER MONTH OR FRACT40N M:GR:T. - 1 % PER MONTH OR FRACTION O.F.T. - 78% PER ANNUM Forall taxes that are originally due and payable on and after January 1, X982, the PA Department o1 Revenue will calcul8te daiky interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is cak~.dated o n a daitybasis at the following rates: DELINdUENT DATE INTEREST RATE DRILY INTEREST FACTOR 1/1/84 THRU 1231/84 11% 000301 1/t /85 THRU 12/31/86 13% .D0035fi 1/1/86 THRU 12131!86 t0% .000274 1/1!87 THRU 12/31/87 990 DOD247 1!1/91 THRU 12/31!91 11 % :000301 1;1/82 THRU 123192 9°h ,000247 111/94 THRU 12/31/94 7°k .000192 1/1/95 THRU 12131,98 9% 000247 1/1199 THRU 12/31/99 7% :000192 111N0 THRU 12/31/00 8% .000219 171/01 THRU 12/31/Dt 9°h, 000247 1112 THRU 1¢f31102 e°k 000164 tItN3 THRU 12131/0a 5°k 000137 111/04 THRU 12131!04 4% ,000110 117 /05 THRU 1?J31105 5°l0 .000137 i n/os THRU t2t~tros a% .ooots2 t /1!07 THR{J t2T31/07 8°~6 .01102 t g 111 i'4B T1iRU t 2131 /OB 7% .0001 82 1!1 A9 THRU 1213'1 /09 5q' OOO t 37 tIt/10 THRU 7?1341t0 9% 000f?0 1/tl1 t THRU 1231/12 3% .000082 ---Taxes that becom e delinquent on or before Dec. 31, 1981 are subject to a constanYirttert3st rate unlit the delinquent balar~e ~ paid off. ---Taxes That become deknqusnt `on or =after Jan. 1, 1952 are subject to a variable interest rate that s each c2demdar year. --Interest is calculated as follows: IrIT~T = ~ tl!F TAX, ~-DAYs tom: 1C ~~,