The URL can be used to link to this page

Home My WebLink About05-1131 REVK-159 (12..01) REVl)OOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE OEPT.280946 HARRISBURG, PA 17121).0948 c [~lL '-r 0-.,",,- CERTIFIED COPY OF LIEN O~ - 11]1 fJ/4DD PeL (2Jc-U- I c;J q f., k--H-- /("/3S"9 NAUTI LIS INC RUSHEVS 254 LOWTHER ST LEMOVNE PA 17043-2013 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-16656421000 Notice Date: February 14, 2005 Notice Number: 773-454-505-020-9 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 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERiOD PERIOD NUMBER DUE DUE BEGIN END SALES 21530165 05-01-04 05-31-04 1 2,625.31 3,567.19 SALES 21530165 06,01-04 06-30-04 1 0.00 260.03 SALES 21530165 07-01-04 07-31-04 1 0.00 166.86 TOTAL: 2,625.31 3,994.08 FiliNG FEE(S): 14.00 c--' ~:..;:, ,...? ,:~,., _.'<.. .,..., :.".J I c~) -'i1 ,""' _.t_,_ tc;i1f~d ~r)H ,~1~ ....r ~J,~S~ .~-;~)~-~ _"1 ",\:l .< CD '=~;: 01 C'-' INTEREST COMPUTATION DATE: 02-24-05 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsytvania, certifies this to be a true and correct copy at a lien against the above named taxpayer lor unpaid TAX, INTEREST, ADDITiONS or PENALTIES therein due from such taxpayer and which, after demand lor payment thereof, remains unpaid. The amount of such unpaid TAX, iNTEREST, ADDiTIONS or PENAL TIES is a lien in favor at the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, Of both, as the case may be. February 14, 2005 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS NAUTllIS INC BUSHEYS NonCE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended, Liens for Personal Income Tax and Employer 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 Section 13 of the Fuel Use Tax Act, 72 P .5. 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). Uens for Inheritance Tax and Estate Tax arise under the Inheritance and Eslale 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 dealh prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Acto! 1961, 72P.S. Section 2485-101 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 Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PAC.S.9815). LIENS FOR TAXES, PENALTIES AND INTEREST GENERAL INFORMATION: COrDoralion Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, bolh real and personal, with no further notice. The filing of a Notice of Lien with a c:ounty Prothonotary is not a requisite, and the lien remains in fun force and validity without filing 01 revival untll paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personallncoms Tax. [moloysr WithholdinQ Tax Realtv Transfer Tax Sales and Use Tax Liauid Fuels Tax FuellJse 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 fram the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of iien 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 tangible 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 PRIORITY OF NOTICE GENERAL RULE: According 10 Ihe Fiscal Code, the Notice of Lien Is aulomatically revived and does not require refiling of the Notice by the Commonwealth, Any Notice of Lien filed by the Commonwealth shaIJ 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 liability with which Ihe property may be charged. EXCEPTION: The Commonweallh does nol maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed, ~ 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) Ihe liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Uen c:omprises the balance of Tax Due (Column 6) plus assessed additions and/or penaltles, 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 interesl 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. C.S., F.F., C.L. C.N.1. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., a.A.. CA, S.T. .. 6% PER ANNUM (DUE DATE TO PAYMENT DATE) S.l.. N.E., a.p.,M.1. . a% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. - 1% peR. MONTH OR. FRACTION (DUE DATE TO PAYMENT DATE) P.I.T.. E.M.T. - 314 OF 1% PER MoNTH OR FRACTION S. & U. - 3/4 OF 1% PER. MONTH OR FRACTION R.T.T. .. 6% PER ANNUM INH & EST. .. 6% PER ANNUM L.F.T.. F.U.T. .. T% PER MONTH OR FRACTION M.Q.R.T. .. 1% PER MONTH OR. FRACTION Q.F.T. -18% PEA ANNUM For all taxes thai are originally due and payable on and after January 1, 1982, the P A Department of Revenue will calculate daily interest on aU tax deficiencies using an annual interest rate thai will vary from calendar year. Interest is calculated on a daily basis at the following rates: DEUNQUENT DATE INTEREST RATE DAllY INTEREST FACTOR 1I1/82THRU 12/31/82 20% .000548 1I116'3THRU12/31183 16% .000438 1fll84THHU12131/84 11% .000301 111/85 THRU 12131165 13% .Q00356 1/1/86 THRU 12(311\Mi 10% .Q(IQ274 ffl/87 THRU 12/31187 9% .Q00241 1/1/68 THAU 12/31191 11% .00Q'301 1/1/92 THRU 12/31/92 9% .000247 11119:3 THRU 12/31/94 7% .000192 t/1/95THAU 12/31/98 9% .000247 t/1/99THRU 12/31/99 1% .000192 1I1fOOTHRU 12131/00 S% .000219 111/01 THA.U 12131101 9% .000247 1/11Q2 THRU 12/31/Q2 6% .00Q164 1/1/03 THRU 12J31f03 5% .000137 1fT/()4 THA.U 121'31f04 4% .000'10 1fl/05THRU 12/31105 5% .000137 --.Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. h~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 UNPAID) X{NUMBER OF DAYS DELINQUENT) X (OAIL V INTEREST FACTOR)