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Home My WebLink About06-0120 REVK-159 (12-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU Of: COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 f) /l -ill . f'r~lJfJ ,tern CJz.. ;u 73~ Rw 1'7 ;l.-t,t.f CERTIFIED COpy OF LIEN fl" ()~ - /20 Cu.;J.-r;:... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAUTI LIS INC BUSHEYS B09 MANDY LN CAMP HILL PA 17011-1536 EIN: 25-16658421000 Notice Date: December 27, 2005 Notice Number: 979.597.705.122.2 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 09-01-04 09-30-04 1 1.678.14 2,498.92 SALES 21530165 10-01.04 10-31.04 1 943.62 1,401.70 SALES 21530165 11.01-04 11-30.04 1 924.93 1,371.13 SALES 21530165 12.01-04 12.31-04 1 1,829.36 2,704.60 SALES 21530165 01-01-05 01.31-05 1 1,070.80 1.578.24 SALES 21530165 03-01-05 03-31-05 1 697.22 987.32 SALES 21530165 02-01.05 02-28-05 1 379.84 547.05 TOTAL: 7,523.91 11,088.96 FILING FEElS): 14.00 INTEREST COMPUTATION DATE: 01-06-06 Jf ~ ~ t, :t> c , ; t The undersigned, the Secretary of Revenue (or an 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. December 27, 2005 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS NAUTI LIS INC BUSHEYS NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens 10r 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. Sect'lon 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.8. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act at December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 17Q1 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 248S -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 PA C.8. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both rear 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 untit tax is paid. Personal Income Tax Emolover WithholdinQ Tax Realty Transfer Tax Sales and Use Tax Liouid Fuels Tax Fuel Use 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 1rom the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be tiled: (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 to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiring of the Notice by the Commonwealth. Any Notice of Uen 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 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 properly recorded at the time that the tax lien is filed. ~ Act of December 12.1994. PL 101S, 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 amoLlnt assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Corumn 7) for each type ottax 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 1iling 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. es.. F.F.. C.L. C.N.I. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., GR, CA, S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L, N.E.. G.P., M.1. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. . 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT QATE) P.I.T., EM.T. - 314 OF 1% PER MONTH OR FRACTION S. & U. .314 OF 1% PEA MONTI-! OR FRACTION R..T.T. - 6% PER ANNUM JNH $. 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% PEA ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate dally interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a dairy basis at the following rates: DELINQUENT DATE INTEREST RATE DAllY INTEREST FACTOR 1/1/132 THRU 12/31/82 2'J% .000048 111/133 THRU 12/31/83 16% .000438 1/1/134 THRU 12/31ffl4 11% .000301 111185 THRU 12/31/85 13% .000355 1/11'36 THRU 12/31186 10% .000274 111187 THRU 12/31/87 9% 000247 1/1/88THAU 12131/91 11% .000301 1/1/92. THRU 12{31192 9% .000247 tf1/93THRU 12/31/94 7% .000192 111f95THRU 12/31/98 9% 000247 111/99 THRU 12.131/99 7% 000192 1/1/00 THRU 12/31/00 8% 000219 111101 THRU 12.131/01 9% 000247 1/1/02 THRU 12/31/02 6% 000164 1I1/0'3THRU 12/31/03 5% .000137 1/1/04 THRU 12/31/04 4% 000110 1/1105 THAU 12.131/05 5% 000137 --~Taxes that become delinquent on or before December 31,1981 will remain a constant interest rate untir 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. n-Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)