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Home My WebLink About06-2507 REVK-159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 fa. p~ '11./.= tk.. ~ J :SVI e...... ) 114i3 CERTIFIED COpy OF LIEN 11..0.0". ~ ~O'7 ~ T......... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CAPITAL TOWERS INC 9 BRENNEMAN CIRCLE MECHANICSBURG PA 17055 EIN: 25-1725743/000 NOliee Date: April 16, 2006 Notice Number: 818-416-506-041-1 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 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 EMPL 18116293 04-01-04 06-30-04 1 1,877.79 3,662.93 EMPL 18116293 07-01-04 09-30-04 1 1,335.29 2,452.28 TOTAL: 3,213.08 6,115.21 FILING FEE(S): 14.00 () ",~." = 0 ~: C:::) " .:.:;r. - ::;J :r..... rl'-;;-;"'( --< ',- I -~ rT"j -"jC, - ~,)(-. :]-'.0::' ::q ;-::~~. , ':5 < ~! _oj c..:> ::0 '-, G~ -< INTEREST COMPUTATION DATE: 04-26-06 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 lhereln due from such taxpayer and which, after demand for paymenlthereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDiTIONS or PENAL TIES is a iien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. April 16, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS CAPITAL TOWERS INC NOTICE 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 Really 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 .,Ise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens for Fuel Use Tax .,ise under Section 13 of lhe Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapler 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 decendanls wilh 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 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: Corooration Tax liens provided under the Fiscal Code arise at the time of settlement (assessment) and.,e 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 Uens are liens on real estate which continue until tax is paid. Personallnoome Tax. EmDlover Withholdino Tax Resltv Transfer Tax Safes and USA Tax Liquid FuelR 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 situeted 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 ProthonotBfY of the county in which the property subJ~ct to the lien Is siruated and (b) In the case of Personal Property, whether tangIble or .ntangible, In the office of the Prothonotary ot the county In which the property SUbject to lien Is snuated. 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 refillng of the Notice by the C9mmonwealth. An~ Notice of Lien tiled by the Com.mon~eallh shall have prIOrity to, and be paId In full, before any other obIlglIlion,judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liabiljty with which the property may be charged. EXCEf'I!IO~: The Commonwealth does not maintain priority of tax liens over any existin9 mortg~~~ 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 iI: (1) the liability is satisfied, satis1action consisting ot payment of the amount assessed together with all Interest and costs In respect lhereof; or (2) the lIabillly 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 panalties, 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, 1981, interest is imposed at the following rates. C.S., F.F., c.L., C.N.I. . B% PER ANNUM IDUE DATE TO PAYMENT OA!I:) C.I., G.R., CA, S.T. .6% PER ANNUM DUE DATE TO PAYMENT DATE) B.l., N.S., G.P., M.I. . B% PERAANUM DUE DATE TO PAYMENT DATE) P.U.R.. . 1% PER MONTH OR FRACTION (DUe DATE TO PAYMENT DATE) P.I.T., E.M.T. . :3J.4 OF 1% PER MONTH OR FRACTION S. & u. . 'JJ4 OF 1% PER MONTH OR FRACTION R.T.T. .6% PER ANNUM INH & EST. . B% PER ~UM L..F.T., F.U.T. . 1% PER MONTH OR FRACTION M.C.R.T. .1% PER MONTH OR FRACTION O.F.T. .18% PER 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 dally basis at the following rates: DELINQUENT DATE INTEREST RATE OAIL't' INTEREST FACTOR 111182 THRU 12/31182 20% .000548 111183THRU12/31/83 16% .00000B 1I1184THRU 12/31184 11% .000301 T/1185THRU 12131," 13% .000356 111186 THRU 12131186 10% .000274 1/1fB7 THRU 12f31Ji7 9% .000247 1/1188 THRU 12131/91 11% .000301 111/92 THRU 12131192 9'% .000247 1/1/99 THRU 12131f94 7% .000192 111/95 THRU 12131/98 9% .000247 111/99 THRU 12131/99 7% .0001l2 1/1/00 THRU 12131/00 8'% .000219 1/1101 THRU 12/31/01 9% .000247 1/1/02 THRU 12131/02 B% .000164 111/09 THRU 12131f03 5% .000137 111/(l4THRU12131104 4% .000110 1/1105 THRU 1213110.5 5% .000137 1I1/06THRU12131106 7% .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 become delinquent on or after January 1. 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculaled as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT} X (OAR. Y INTE"IST I'ACTOII)