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Home My WebLink About05-4282 CERTIFIED COpy OF LIEN /l" I -.J~ Oj~L./A'l)- ~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, .IlJ. PENNSYLVANIA T C. ~ I ~ 1, Jep REVK-159 (12-01) REVoooK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 CAPITAL CONCESSIONS 121 PARKVIEW RD NEW CUMBERLND PA 17070-1728 EIN: 01 -OEi83369/000 Notice Date: August 16,2005 Notice Number: 924-553-405-081-0 *' 14. -f~ I ('f,z t.. 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 EVENT TAX PERIOD PERIOD NUMBER DUE BEGIN END SALES 82295369 01-01-04 01-31-04 1 0,00 SALES 82295369 02-01'04 02-29-04 1 0,00 SALES 82295369 03-01-04 03-31-04 1 0,00 SALES 82295369 04-01 -04 04-30-04 1 0,00 SALES 82295369 05-01-04 05-31 -04 1 0,00 SALES 82295369 06-01-04 06-30-04 1 0,00 SALES 82295369 07-01-04 07-31-04 1 0,00 SALES 82295369 08-01-04 08-31-04 1 0,00 SALES 82295369 09-01-04 09-30-04 1 0,00 SALES 82295369 10,01-04 10-31-04 1 0,00 SALES 82295369 11-01-04 11-30-04 1 0,00 SALES 82295369 12-01-04 12-31-04 1 0.00 TOTAL: 0,00 FILING FEE(S): 0 ~ '.:1.\ INTEREST COMPUTATION DATE: 08-25-05 7 TOTAL DUE 26,31 35.24 45.08 53,94 106,75 124,50 136.32 83,86 87,20 111.62 222.40 148,66 1,181.88 --;f "f1 14,00 ',r,."-' f1:'P ~Oi[) ~ :qb :':!::;:i (2C) ."~" (1\ ..') ':::.:.I E: ,-" :51. ..J 'P c:: (,.J r!..; (..-:~;~ : --0 - -- "8 ;~~ \i'~'~ 'PC:. '/ -..... .-<. The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwe;alth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDiTIONS 0"' PENALTIES therein due from such taxpayer and which, after demand for payment thereof, remains unpaid, The amount of such unpaid TAX,INTEHEST, 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. AU9ust 1 5, 2005 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS CAPITAL CONCESSIONS NOTICE OF TAX LIEN med 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 tor 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.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 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 etseq,). 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 PA C,S, 9815), LIENS FOR TAXES. PENAL TIES AND INTEREST GENERAL INFORMATION: Comoration Tax Liens provided under the Fiscal Code arise at the time of settfement (assessment) and are liens upon the franchises and property, both real and personal, with no further notice The filing 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 W~hS:i~~J~ ~~"6~:~~~~':: ~~~~~~s and Use Tax L1aUld Fuels Tax Fu I 0 I a d 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 of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The noflce of lien shall be flied: (a) In the case of Re, Property, in the office of the Prothonotary of the county in which the proper! subject to the lien is situated and (b) in the case of Personal Property, whethe tangible or intangible, in the office of the Prothonotary of the county in whicl the property subject to lien is situated, AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien I, automatically revived and does not require reffling of the Notice by thE Commonwealth, Any Notice of Lien filed by the Commonwealth shali 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 the property may be charged, EXCEPTION' The Commonwealth does not maintain priority of tax liens Over any existing mortgages or liens which are properiy recorded at the flme that the tax lien is fiied. SEE.; Act of December 12,1994. P.L.l015, 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, saflsfaction consisflng of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legaliy unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The ''T otal" column (Column 7) for each type of tax listed on this Noflce of Lien comprises the balance of Tax Due (Column 6) pius 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 indude 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. e.s., F.F., c.L., C.N.1. - 6% PER ANNUM IDUE DATE TO PAYMENT DATE) C.L, G.R.. C.A., S.T. .6% PERMNUM DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. .6% PERANNl.tt.t 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~U\f INH & EST. _ 6% PER ANNUM LF.T., F.U.T. . 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. . 18% PER~UM For all taxes that are originally due and payable on and after January 1, 1982, the PA Oepartment of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111182 THRU 12131/82 20% .000548 111/83 THRU 12131183 16% .000438 ll1/B4 THRU 12131184 11% .000301 111185 THRU 12/31185 13% .000356 111186 THRU 12131/86 10% .000274 111187 THRU 12131/87 9% .000247 1/1/88THRU 12131/91 11% .000301 111192 THRU 12/31/92 9% .000247 111/93 THRU 12131194 7% .000192 1/1195 THRU 12/31198 9% .000247 111199 THRU 12/31199 7% .000192 111100 THRU 12/31100 8% .000219 111101 THRU 12131101 9% .000247 111102 THRU 12/31/02 6% .000164 1I11OSTHRU 121S1/0S 5% .0001S7 1/1/04 THRU 12131/04 4% .000110 1/1/05 THRU 12131/05 .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. -.- Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. mlnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQueNT) X (DAILY INTEREST FACTOR)