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Home My WebLink About06-2514 REVK.159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '*' BUREAU OF COMPLIANCE PO BOX 280M8 HARRISBURG PA 17128-0948 Pel.. (J 41 F I'f. Qj) C-I<- J:J Sf. 'f ~. 177'1W CERTIFIED COpy OF LIEN n.,.O(". ;)$1'/ ~-rh-- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MOUNTAIN LAKE FARM MARKET INC 298 MCALLISTER CHURCH RD CARLISLE PA 17013-9504 EIN: 25-1757255/000 Notice Dale: April 16, 2006 Notice Number: 818-027-606-041-1 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 8 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21565346 07-01-04 07-31-04 1 0.01 294.61 SALES 21565346 08-01-04 08-31-04 1 0.00 300.06 TOTAL: 0.01 594.67 FILING FEE(S): 14.00 Q "" c:) 0 ;:."::":: '';:.:::> -j-j ("~~,...... :::::5 ~,. ..J. :n , Ii, r- I :ri 0':': - .. , r;l " ~ -i: . to) .,.::~ c, :J ITJ .o--, ~;J ."... '-, ..... :.n w -< 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 therein due from such taxpayer and which, after demand for paymenlthereol, remains unpaid. The amounl o!such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES Is a lien 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 MOUNTAIN LAKE FARM MARKET INC NOTICE OF TAX LIEN filedll1is day of at m. LIENS FOR TAXES Liens for Corporation Taxes arls. und.r S.ction 1401 of the Fiscal Cod., 72 P.S. S.ction 1404, as am.nd.d. Liens for P.rsonal Incom. Tax and Employer Withholding Tax ",is. und.r Section 345 of the Tax R.form Code of 1971, 72 P.S. S.ction 7345, as amended. Li.ns for R.alty Transf.r Tax ",is. und.r S.dion 1112-C of the Tax Reform Code 01 1971, 72 P.S. Section 81 12-C, as am.nd.d. Li.ns for liquid Fu.l. Tax arise under S.ction 13 of the Liquid Fu.ls Tax Ad, 72 P.S. Section 2611-M, as amended. Lien. for Fuel Use Tax arise und.r Section 13 of the Fuel Use Tax Ad, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax ari.e under Chapter 96 of the PA V.hicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Ad of 1982, Ad of Decemb.r 13, 1982, P.L.l086, No. 225 S.ction 1 et. seq., 72 PA. C.s.A. Section 1701 et. .eq. (For dec.ndants wtth date of death prior to December 13. 1982, liens arise under the Inheritance and Estate Tax Ad of 1961, 72 P.S. S.dlon 2485 -101 et. seq.). Li.n. for State, or State and Local Sale., Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Ad of March 4, 1971, No.2 a. am.nd.d, 72 P.S. S.ction 7242. Liens for Motorbus Road Tax arise und.r Chapter 98 of PA Vehicle Cod., (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 setllement (assessm.nt) and ar.li.n. upon the franchi... and prop.rty, 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 validlly without filing of revival until paid. Inheritance ra.y Liens afe liens on real estate which continue until tax is paid. Personal Income Tax. Empkwer WlthholdinQ Tax Realty Transfer Tax Sales and Use Tax liQuid FURls Tax FURl Usa Tax Mntor CarriRrs Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but only after th.y have b..n ent.red and docketed of record by the Prothonotary of the county wh.r. such prop.rty is situat.d 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 FlUNG: Th. notice of lien shall be filed: (a) In the ca.. of Real Property, in the offic. of the Proll1onotary of 111. county In which 111. property sUbJ.d to the lI.n I. situated and (b) In the ca.e of Per.onal Proparty, whether tangible or intangible, In the office of the Prothonotary of the county In which the property subj.d to Ii.n i. snuated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Cod., the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Anr Notic. of Lien fil.d by the Commonwealth shall have priority to, and be paid In full, before any other obligation, jUdg.ment, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the prop.rty may be charged. EXCEPTIOtl!; The Commonw.alth do.s not maintain priority of tax Hens over any exlstin~ mortgaa~~ or liens which are properly record.d at the time that 111. tax lI.n I. fil.d. : Ad of December 12,1994, P.L.l015, No. 138. RELEASE OF LIEN Subj.d to such regulation a. the S.C/.tary or his d.l.gate may pr.SCflbe, the Secretary or his delegate may issue a certificate of release of any lien imposed with r..p.d to any tax if: (1) the liability is satisfi.d, sati.fadion consi.ting of paym.nt of the amount asse..ed together with alllnt.r.st and costs in r.sped ther.of; or (2) the Iiabillly has b.com. I.gally unenforc.abl.. EXCEPTION: Inter.st on Corporation Tax.s Is computed aft.r e Ii.n i. paid. SETTLEMENT OF ACCOUNT Th. "r otal" coiumn (Column 7) for .ach type of tax IIst.d on this Notice of Li.n comprises the balance of Tax Due (Column 6) p1u. as.....d addition. and/or penalti.., and assessed and accru.d Int.r.st up to the Int. rest computation date on the face of this notic.. If payment or settlement of account is made after the interest computation date, lhe payment must Includ. th. Ii.n filing costs and accrued Int.r.st from the interest computation date to and through the payment dat.. For any delinquent taxes due on or before December 31,1981. interest is imposed at the 101l0wing rate.. O.S., F.F., C.L., C.N.r. . 8% PER~UM IOUE OATETO PAYMENT DATE) C.I., G.R., CA, S.T. - 6% PERANIll,lA DUE DATE TO PAYMENT DATE) B.l., N.E., G.P., M.1. .6% PERAANUM DUE CATETO PAYMENT DATE) P.U.R.. .1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., EM.T. - :;114 OF 1% PER MONTH OR FRACTION S. &. U. . :;1/4 OF 1% PER MONTH OR FRACTION A.T.T. .6% PER ANNUM INH & EST. . 6% PER AN'IIUM 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 ANNLN For all taxes that are originally due and payable on and after January 1, 1982, 111. PA D.partm.nt of R.venu. will calculat. dally Inl.rest on all tax del1ciencies using an annual interest rate that will vary from calendar year. Inter.st I. calculat.d on a daily basi. at the following rat..: DElINQUENT DATE INTEREST RATE DA.ILY INTEREST FACTOR 111182 THRU 12/:;11182 20% .000548 111183 THRU 12131/83 16% .000438 111184 THRU 12131184 11% .000:;101 111fBS THRU 12/31~ 13% .000$56 1I1fBeTHRU 12131188 10% .000274 111187 THRU 12/31187 9% .000247 111fB8THRU12131fS11 11% .000301 1I1fS12 THRU 12131192 9% .000247 111193 THRU 12131194 7% .000192 111195 THRU 12131188 9% .000247 111199 THRU 12131199 7% .000192 111100 THRU 12131/00 t% .000219 111101 THRU 12131101 9% .000247 111102 THRU 12131/02 8% .000164 111103 THRU 12/31103 .5% .000137 1111\)4 THRU 12/31104 4% .000110 11110S THRU 12f311O!5 !5% .000137 111108 THRU 12131106 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 atter January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest i. celculated as follows: INTEREST = (BALANCE OF TAX UNPAID) ~~ER OF DAYS DEUNQIlENT) X (DAILY INTEREST I'A )