The URL can be used to link to this page

Home My WebLink About06-0394REVK-159 (12-OS) REV009K9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 1]129-0949 ~4t ~~ c /`~.d~ ~ .J 0 41(I /~73jj ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE r~ ~.. ~~ CERTIFIED COPY OF LIEN ~-- -~ = ~:,-~~ YLc , pt, - 3 ~ y ~=f T~ ~~, G YELLDW BREECHES INC 2 E 1ST ST BOILING SPRGS PA 17007-9601 COURT OF COMMON PLEAS OF _ CUMBERLAND COUNTY, PENNSYLVANIA r,,, EIN: 25-1851899/000 -° -~% Notice Date: January 16, 2006 ~--~ Notice Number: 603-920-906-011-1 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 fo be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 81455003 12-01-03 12-31-03 1 14.00 469.97 SALES 81455003 01-01-04 01-31-04 1 7.00 250.09 SALES 81455003 02-01-04 02-29-04 1 9.00 316.06 SALES 81455003 03-01-04 03-31-04 t 15.00 492.82 SALES 81455003 04-01-04 04-30-04 1 78.31 674.73 SALES 81455003 OS-01-04 OS-31-04 22.00 698 77 1 . SALES 81455003 06-01-04 06-30-04 39.00 626.29 1 SALES 81455003 07-01-04 07-31-04 18.00 549.70 1 SALES 81455003 08-01-04 08-31-04 13.00 393.75 SALES 81455003 09-01-04 09-30-04 1 12.00 373.91 SALES 81455003 10-01-04 10-31-04 1 8.00 240.55 SALES 81455003 11-01-04 11-30-04 1 8.00 26126 SALES 81455003 12-01-04 12-31-04 1 9.00 270.68 TOTAL: 192.31 5,558.58 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 01-26-06 The undersigned, the Secretary of Revenue (or an authorized delegate) of [he 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. S CRETARY OF UE (OR AUTHORIZE LEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE January 16, 2006 DATE COMMONWEALTH OF PENNSYLVANIA VS YELLOW BREECHES INC NOTICE OF TAX LIEN filed this day of LIENS FOR TAXES at m. Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Taz and Employer Withholding Taz arise under Section 345 of the Tax Reform Code of 7971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Taz 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 lax 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 Ac[ 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 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 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 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 umil paid. Inheritance Taz Liens are liens on real estate which continue until taz is paid. Personal Income Tax Employer Withholding Tax ReaIN Transfer Tax Sales and Ise Tax Li ui Fuels Taz Fuel Use Tax Motor Carriers Road Tax and Motorbus Taz 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 notice of lien 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 to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full, before any other Gbligaiion, 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 fax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. SS»i~ 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 ro any taz 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) the 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 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 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, 7981, interest is imposed at the following rates. C.S., F.F., C.L., C.N.I. - 6% PEP ANNUM (DUE DATE TO PAYMENT DATE) C.I, G.R., C.A., S.T. -6%PER ANNUM (DUE DATETO PAVMEM DATE) B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1%PER MOMH OR FRACTION (DUE DATE 70 PAYMENT DATE) P.LT., E.M.T. -3/d OF 7%PER MONTH Oft FRACTION S & U. - 3/4 OF 1%PER MONTH OR FRACTION R.i T. -6%PER ANNUM INHa EST. -6%PER ANNUM LF.T., F.U T. -i%PER MONTH OR FRAACTION M.C. R.T. -1%PER MONTH OR FRACTION O.F.T. -iB%PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interest on att tax deficiencies using an annual interest rate that will vary from calendar year. Imerest is calculated on a daily basis at the following rates: DELWOUENT GATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 1(1!83 THRU 1213183 16% 000438 1/1/84 THRU 12/31/84 it% 000301 111185 THRU 12/3185 13% .000358 1/1!86 THRU 12/31/86 10% 000214 1/1/e]THRU tY3118] 9% 00024] trtl88 THRU 128181 11% 000301 1n/92 THRU tY31/s2 9% .00020] 111193 THRU 12/31/84 ]% .000192 1/1!95 THRU 12/31/98 9Y° .00024] 1/1/99 THRU 1281/99 7% A00192 111100 THRU 1281/D0 B% .000219 1/1/01 THRU 12/31!01 9% .00024] ill/02 THRU 12/31/02 s% .000164 1/1/03 THRU 12/31103 5% 000131 1/1/04 THRU 12/31/04 4% .000110 111105 THRU 1281/05 5% 000131 1/1/06 THRU 12/31/06 T°e .000192 ---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 became 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 (DAILY INTEREST FACTOR) REVK-300 (02-07) REVOOKIO BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. YELLOW BREECHES INC 2 E 1ST ST BOILING SPRGS PA 17007-9601 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 06-394 DATE FILED: January 20, 2006 EIN: 25-1851899/000 NOTICE NUMBER: 616-651-807-042-1 t .~ .. ~. '`~;` ~~~ The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note should be removed from the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 21 day of April, 2007. Thomas W. Wolf Acting Secretary of Revenue Keith J. Richardson Director, Bureau of Compliance - ~ ~ ~~ ....,, o # o ---- _~ `-r" '; ~ _' _, - ` a -'~ ' --. .' `T a c.r ~: ~ -~; OZ W ~ o- Z OW ~ ~" UZ LL = ~~ ~U ~o ~z O~ U~ W W = m ~~ ZV 0 0 N W 1- O z Q Z J ~ ~Z ZW W W a. ~ ~- O O F-- J W Q w~ ow ~~ O U Z w 2 U w w m J w N Q N O H ~_ a